Guides and Circulars for Auditors

South African Guides may be developed and issued by the IRBA to provide guidance to an auditor in meeting specific legislative requirements imposed by another Regulator. The Guides may be specific to an industry. Below is a list of Guides that are currently effective. For more information on providing assurance to specific industries, go to Industry Specific Guides and Regulatory Reports.

Title Date Issued Effective Date Download Documents
Guide for Registered Auditors: Reporting Responsibilities of the Reporting Accountant Relating to Property Entities in terms of the JSE Listings Requirements November 2015 Effective for engagements commencing on or after 1 March 2016 PDFWord 
Guide for Registered Auditors: Guidance on Performing Audits where the AGSA has Opted not to Perform the Audit
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August 2015 Effective for engagements commencing on or after 1 September 2015 PDF
Guide for Registered Auditors: Guidance on performing audits on behalf of the AGSA
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August 2015 Effective for engagements commencing on or after 1 September 2015 PDF
Revised Guide for Registered Auditors: Reportable Irregularities in terms of the Auditing Profession Act
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May 2015 Effective from 1 July 2015 PDF
Guide for Registered Auditors: Assurance Engagements on the Annual Financial Statements and Annual Statutory Returns of a Medical Scheme
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March 2015 This Guide is effective for engagements on accounting periods ending on or after 31 December 2015. Early adoption is encouraged.
The auditor reports included in this Guide are effective for reporting on engagements for periods ending on or after 31 December 2014. The auditor reports have been issued by the Council
PDF | Word
Revised Guide for Registered Auditors: Reporting on Financial Information contained in Interim, Preliminary, Provisional and Abridged Reports required by the JSE Listings Requirements

Revised March 2017

Effective for reports issued on or after 31 March 2017 PDF | Word
Communique: 6 March 2017 - Revised Guide for Registered Auditors: Reporting on Financial Information Contained in Interim, Preliminary, Provisional and Abridged Reports Required by the JSE Listings Requirements
Revised Guide for Registered Auditors: Reporting on Financial information contained in Interim, Preliminary, Provisional and Abridged Reports required by the JSE Listings Requirements
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Revised September 2014 Effective for an auditor’s report on an issuer’s interim, preliminary, provisional or abridged report issued on or after 30 September 2014 PDF | Word

Warning to Readers

Registered auditors are alerted to the fact that this Guide has not been updated for:

  • International Standard on Auditing (ISA) 810 (Revised), Engagements to Report on Summary Financial Statements, which is effective for audits of financial statements for financial periods ending on or after 15 December 2016.
  • Amendments to the JSE Listings Requirements – pursuant to Board Notice 159 of 2016 as published in Government Gazette No. 40293, which has an effective date of 24 October 2016.

Registered auditors should ensure that any report issued is in full compliance with the International Standards and the requirements of the JSE Listings Requirements.

Revised Guide for Registered Auditors: Engagements on Attorneys' Trust Accounts
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March 2017 Effective for financial periods commencing on or after 1 March 2016 PDF | Word
A Guide for Registered Auditors: Access to Audit Working Papers October 2010 Currently effective PDF

Warning to Readers

Registered auditors are alerted to the fact that this Guide has not been amended to include current legislation.

Guidance for Auditing in the Public Sector – Auditing in the Public Sector and Audit of Predetermined Objectives
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June 2012 Effective for engagements commencing on or after 1 September 2015 PDF

The IRBA has previously issued Circulars, addressing specific topics. Current effective Circulars related to the Auditing Standards are:

Title Date Issued Effective Date Download Documents
Omsendbrief 01/2009 – Vertaling van IAASB Glossary of Terms (December 2006) July 2009 Currently effective PDF | Word

Waarskuwing aan die lesers

Geregistreerde ouditeure word gemaan oor die feit dat die woordelys nie bygewerk is in terme van die IAASB Woordelys , soos uitgereik in September 2014 nie.