Insurance Reports

The Committee for Auditing Standards (CFAS) have issued the following reports for use by auditors of Insurers:


llustrative Regulatory Reports in terms of the Insurance Act

Title Date issued Effective date Download documents
  • Insurers (solo insurers)
  • Insurance groups
  • Branches of foreign reinsurers
  • Microinsurers
08 April 2022 Effective for financial years ending on or after 1 January 2022 PDF | Word
PDF | Word
PDF | Word
PDF | Word

Report to SASRIA

Report of the Independent Auditors to SASRIA Limited     PDF


Registered auditors are alerted to the fact that the illustrative report has not been updated for amendments to the International Standards on Auditing (ISA) 800 (Revised), Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks, which is effective for audits of financial statements for periods ending on or after 15 December 2016.

Auditors should ensure that any report issued is in full compliance with the Standards.

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