{"text_format":"1","workbook":"xlsx","n_sheets":4,"sheets":["Declaration","High-Risk","Low-Risk","List"],"not_rendered":{"charts":0,"images":0,"macros":1,"external_links":0,"defined_names":6,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Declaration","index":0,"n_rows":42,"n_cols":6,"rows_kept":42,"cut":false,"hidden":false,"merged":[[48,0,48,7],[49,0,49,7],[43,0,43,7],[44,0,44,7],[45,0,45,7],[39,0,39,7],[41,0,41,7],[42,0,42,7],[46,0,46,7],[47,0,47,7],[40,0,40,7],[34,0,34,7],[35,0,35,7],[36,0,36,7],[37,0,37,7],[38,0,38,7],[0,0,0,7],[2,0,2,7],[4,0,4,7],[5,0,5,7],[13,0,13,7],[7,0,7,7],[8,0,8,7],[10,0,10,7],[11,0,11,7],[32,5,32,6],[14,0,14,7],[17,0,17,7],[19,0,19,7],[20,0,20,7],[28,0,28,3],[28,4,28,7],[29,1,29,2],[29,5,29,6],[31,4,31,7],[16,0,16,7],[24,0,24,3],[24,4,24,7],[25,5,25,6],[25,1,25,2],[22,0,22,3]]}
["IRBA"]
[]
[" ASSURANCE WORK DECLARATION FOR IRBA INSPECTIONS"]
[]
["Name of firm"]
[]
[]
["IRBA firm number"]
[]
[]
["IRBA firm number to be billed if different from above firm number (Network firms)"]
[]
[]
["Preparer full name and surname"]
[]
[]
["Preparer contact number"]
[]
[]
["Preparer email address"]
[]
[]
["This represents the number of registered auditors that are listed on the different tabs as calculated."]
[]
["High Risk: Number of Registered Auditors",null,null,null,"High Risk: Total fee income"]
[null,{"$f":"'High-Risk'!P15","v":0},null,null,null,{"$f":"+'High-Risk'!I15","v":0}]
[]
[]
["Low Risk: Number of Registered Auditors",null,null,null,"Low Risk: Total fee income"]
[null,{"$f":"'Low-Risk'!L15","v":0},null,null,null,{"$f":"+'Low-Risk'!F15","v":0}]
[]
[null,null,null,null,"Total Firm Income"]
[null,null,null,null,null,{"$f":"+F26+F30","v":0}]
[]
["I, the undersigned ________________________________________________________ (Full name)"]
["________________________________________________________ (IRBA Registration Number)"]
["of ______________________________________________ (Name of firm and branch, if applicable)"]
["_______________________________________________________ (Practice number, if applicable)"]
["The attached client list is a comprehensive list of assurance work and fee income billed by the firm for the period 1 January 2016 to 31 December 2016."]
["__________________________\n                  DEPONENT"]
[]
["__________________________\n                  DATE"]

{"sheet":"High-Risk","index":1,"n_rows":15,"n_cols":16,"rows_kept":15,"cut":false,"hidden":false,"merged":[[7,14,8,14],[7,15,8,15],[0,0,0,15],[2,0,2,15],[3,0,3,15]]}
["IRBA "]
[{"$f":"+Declaration!A9","v":0},{"$f":"+Declaration!A6","v":0}]
["Required information of client list for all assurance work done for the purpose to calculate Inspections fee per Firm. "]
["PERIOD TO BE REPORTED:  1 JANUARY 2016 TO 31 DECEMBER 2016"]
[]
["HIGH RISK"]
["A","A.1","B","B.1","B.2","B.3","B.4","C","D","E","F","G","G.1",null,"I","J"]
["Client name","Group Structure","Client CIPC ","Companies Act","IRBA Code","ISQC 1","ISQC 1","Type of Audit / Assurance Work","Amount Billed","JSE listed / Subsidiary of listed Company ","Industry","Year / Period end of AFS","Date the audit/assurance report was signed",null,"Registered Auditor \nName","IRBA Registration Number"]
[null,"Highest level SA parent entity, audited by the SA firm","Registration No","Public Interest Score (PIS)","Public Interest Entity (PIE)\nYes/No","Was an Engagement Quality Control Review (EQCR) performed?","Was a Monitoring review performed?","Refer to Note 2 C",null,"(L / SL)","Refer to Note 2 F","(DD/MM/CCYY)","(DD/MM/CCYY)"]
[null,null,null,null,null,null,null,"CoA "]
[null,null,null,null,null,null,null,"JSE  "]
[null,null,null,null,null,null,null,"Trust  "]
[]
["Macro Insert Row Field"]
["TOTAL",null,null,null,null,null,null,null,{"$f":"SUM(I10:I14)","v":0},null,null,null,null,null,null,{"$f":"SUM(IF(FREQUENCY(P10:P14,P10:P14)>0,1))","v":0}]

{"sheet":"Low-Risk","index":2,"n_rows":15,"n_cols":12,"rows_kept":15,"cut":false,"hidden":false,"merged":[[7,10,8,10],[7,11,8,11],[0,0,0,11],[2,0,2,11],[3,0,3,16]]}
["IRBA "]
[{"$f":"+Declaration!A9","v":0},{"$f":"+Declaration!A6","v":0}]
["Required information of client list for all assurance work done for the purpose to calculate Inspections fee per Firm. "]
["PERIOD TO BE REPORTED:  1 JANUARY 2016 TO 31 DECEMBER 2016"]
[]
["LOW RISK"]
["A","B","B.1","B.2","C","D",null,null,null,null,"I","J"]
["Client name","Client CIPC ","Companies Act","IRBA Code","Type of assurance engagement","Amount Billed",null,null,null,null,"Registered Auditor \nName","IRBA Registration Number"]
[null,"Registration No","Public Interest Score (PIS)","Public Interest Entity (PIE)\nYes/No"]
[null,null,null,null,"VoIA"]
[null,null,null,null,"IR"]
[null,null,null,null,"OAW"]
[]
["Macro Insert Row Field"]
[null,null,null,null,null,{"$f":"SUM(F10:F14)","v":0},null,null,null,null,null,{"$f":"SUM(IF(FREQUENCY(L10:L14,L10:L14)>0,1))","v":0}]

{"sheet":"List","index":3,"n_rows":32,"n_cols":6,"rows_kept":32,"cut":false,"hidden":true,"merged":[]}
[]
["CoA ","(Companies Act) ",null,"Asset and Fund Managers ",null,"Yes"]
["SARB  ","(South African Reserve Bank)",null,"Associations",null,"No"]
["FSB ","(Financial Services Board) ",null,"Federations"]
["MedS  ","(Medical Schemes)",null,"Institutions"]
["AG  ","(The Auditor-General South Africa)",null,"Attorneys Trust Accounts"]
["JSE  ","(Subsidiaries of listed companies)",null,"Estate Agents Trust Accounts "]
["Trust  ","(Attorneys’ and Estate Agents’ trust)",null,"Auditor General South Africa assignments "]
["CO-OP ","(Co-operatives) ",null,"Body Corporates"]
["NONP  ","(Non-profit organisations where the turnover is more than R50 million)",null,"Shareblocks "]
["TER  ","(All tertiary educational institutions)",null,"Construction entities "]
["OAW ","(Other assurance work)",null,"Cooperatives "]
[null,null,null,"Farming"]
[null,null,null,"Agriculture entities "]
[null,null,null,"Financial institutions (eg. Bank, Insurance) "]
[null,null,null,"Manufacturers"]
[null,null,null,"Engineering "]
[null,null,null,"Medical schemes"]
[null,null,null,"Property entities "]
[null,null,null,"Investment entities "]
[null,null,null,"Trusts "]
[null,null,null,"Retailers"]
[null,null,null,"Wholesalers "]
[null,null,null,"Retirement funds "]
[null,null,null,"Pension funds "]
[null,null,null,"Provident funds "]
[null,null,null,"Schools "]
[null,null,null,"Service entities "]
[null,null,null,"Stockbrokers "]
[null,null,null,"Tertiary institutions "]
[null,null,null,"Trade unions "]
[null,null,null,"Other"]