IRBA Newsletter Issue 51

Issue 51 | July-September 2020 16 COMMUNICATIONS In the interest of improved communication with registered auditors and other stakeholders, a list of communiques sent by bulk e-mail during the reporting period for this issue is set out below. These communiques may be downloaded from the IRBA website under the News section. 18 September 2020 IRBA no longer considering written requests for extensions for submissions of second reportable irregularities reports 18 September 2020 Engagements on Legal Practitioners’ Trust Accounts 31 August 2020 Proposed Guide for Registered Auditors: Guidance on Performing Audits where the AGSA has Opted not to Perform the Audit (Revised August 2020) 28 August 2020 Audit Development Committee of the IRBA: Call for Nominations 26 August 2020 Guide for Registered Auditors: Joint Audit Engagements 18 August 2020 The IRBA Issues for Comment an Exposure Draft on the Use of Electronic Signatures When Signing Audit, Review or Other Assurance Reports 04 August 2020 IRBA News Issue #50 5 August 2020 Audited Financial Statements: Requirement to Disclose Remuneration and Benefits of Directors and Prescribed Officers 9 July 2020 The IAASB Issues Conforming Amendments to the International Standards as a Result of the Revised IESBA Code and the IRBA Issues Updated Illustrative Auditor’s Reports Following These Conforming Amendments 9 July 2020 Impact on Audits Due to COVID-19: Related Publications for Accounting Estimates and Interim Reporting 1 July 2020 A Focus on Interim Financial Information IRBA COMMUNICATIONS If you would like to receive IRBA communications, or are aware of a non-auditor who would like to receive these, please email Lebogang Manganye at lmanganye@irba.co.za .

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