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{"sheet":"Declaration","index":0,"n_rows":33,"n_cols":6,"rows_kept":33,"cut":false,"hidden":false,"merged":[[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],[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],[37,0,37,7],[38,0,38,7],[39,0,39,7],[40,0,40,7],[34,0,34,7],[35,0,35,7],[36,0,36,7]]}
["Independent Regulatory Board for Auditors"]
[]
[" ASSURANCE WORK DECLARATION"]
[]
["Name of firm"]
[]
[]
["IRBA practice number"]
[]
[]
["IRBA practice number to be billed if different from above firm number (Network firms)"]
[]
[]
["Compiler's full name and surname"]
[]
[]
["Compiler's contact number"]
[]
[]
["Compiler's 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,{"$f":"+'Annexure A 1'!K15","v":0},null,null,null,{"$f":"+'Annexure A 1'!E15","v":0}]
[]
[]
["Low Risk: Number of Registered Auditors",null,null,null,"Low Risk: Total fee income"]
[null,{"$f":"+'Annexure A 2'!F15","v":0},null,null,null,{"$f":"+'Annexure A 2'!D15","v":0}]
[]
[null,null,null,null,"Total Firm Income"]
[null,null,null,null,null,{"$f":"+F26+F30","v":0}]

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["Independent Regulatory Board for Auditors"]
[{"$f":"+Declaration!A9","v":0},{"$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 2018 TO 31 DECEMBER 2018"]
[]
["HIGH RISK"]
["A","B","C","D","E","F","G","H","I","J","K","L","M","N","O","P","Q","R","S","T","U","V","W"]
["Client name","Group Structure","Client CIPC ","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","Registered Auditor \nSurname and initials","Registered Auditor IRBA Registration Number","Companies Act","IRBA Code","ISQC 1","ISQC 1","ISQC 1","ISQC 1","ISQC 1","ISQC 1","ISQC 1","Year in which first assurance report was issued by RA","Year in which first assurance report was issued by firm","Date of assembly of final audit file"]
[null,"Highest level SA parent entity, audited by the SA firm","Registration No","Refer to Note 2 C",null,"(L / SL)","Refer to Note 2 F","(DD/MM/CCYY)","(DD/MM/CCYY)",null,null,"Public Interest Score (PIS)","Public Interest Entity (PIE)\nYes/No","Was an Engagement Quality Control Review (EQCR) performed? Yes/No","EQ Reviewer Surname and initials","EQ Reviewer IRBA Registration Number","Was a Monitoring review performed? Yes/No","Joint Report issued?","Non-Audit Fees","Type of Opinion","(CCYY)","(CCYY)","(DD/MM/CCYY)"]
[null,null,null,"CoA "]
[null,null,null,"FSCA"]
[null,null,null,"PA"]
[]
["Macro Insert Row Field"]
["TOTAL",null,null,null,{"$f":"SUM(E10:E14)","v":0},null,null,null,null,null,{"$f":"SUM(IF(FREQUENCY(K10:K14,K10:K14)>0,1))","v":0},null,null,null,null,null,null,null,{"$f":"SUM(S10:S14)","v":0}]

{"sheet":"Annexure A 2","index":2,"n_rows":15,"n_cols":18,"rows_kept":15,"cut":false,"hidden":false,"merged":[[0,11,0,17],[2,11,2,17],[3,11,3,17],[7,4,8,4],[7,5,8,5],[0,0,0,5],[2,0,2,5],[3,0,3,5]]}
["Independent Regulatory Board for Auditors"]
[{"$f":"+Declaration!A9","v":0},{"$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 2018 TO 31 DECEMBER 2018"]
[]
["LOW RISK"]
["A","B","C","D","E","F","G","H","I","J","K","L","M","N","O","P","Q","R"]
["Client name","Client CIPC ","Type of assurance engagement","Amount Billed","Registered Auditor \nSurname and initials","IRBA Registration Number","Companies Act","IRBA Code","ISQC 1","ISQC 1","ISQC 1","ISQC 1","ISQC 1","ISQC 1","ISQC 1","Year in which first assurance report was issued by RA","Year in which first assurance report was issued by firm","Date of assembly of final audit file"]
[null,"Registration No",null,null,null,null,"Public Interest Score (PIS)","Public Interest Entity (PIE)\nYes/No","Was an Engagement Quality Control Review (EQCR) performed? Yes/No","EQ Reviewer Surname and initials","EQ Reviewer IRBA Registration Number","Was a Monitoring review performed? Yes/No","Joint Report issued?","Non-Audit Fees","Type of Opinion","(CCYY)","(CCYY)","(DD/MM/CCYY)"]
[null,null,"VoIA"]
[null,null,"IR"]
[null,null,"OAW"]
[]
["Macro Insert Row Field"]
[null,null,null,{"$f":"SUM(D10:D14)","v":0},null,{"$f":"SUM(IF(FREQUENCY(F10:F14,F10:F14)>0,1))","v":0},null,null,null,null,null,null,null,{"$f":"SUM(N10:N14)","v":0}]

{"sheet":"List","index":3,"n_rows":26,"n_cols":12,"rows_kept":26,"cut":false,"hidden":true,"merged":[]}
[]
["CoA ","(Companies Act) ",null,"Asset and Fund Managers ",null,"Yes",null,"Qualified",null,"Listed",null,"VoIA"]
["FSCA","(Financial Services Conduct Authority) ",null,"Attorneys Trust Accounts",null,"No",null,"Unqualified",null,"Subsidiary",null,"IR"]
["PA","(Prudential Authority)",null,"Auditor-General South Africa assignments (contracted out)",null,"Not applicable",null,"Disclaimer",null,null,null,"OAW"]
["SARB  ","(South African Reserve Bank)",null,"Auditor-General South Africa assignments (Section 4(3))",null,null,null,"Adverse"]
["MedS  ","(Medical Schemes)",null,"Body Corporates",null,null,null,"Not applicable"]
["AG (S4)","(The Auditor-General South Africa - Section 4(3) of the Public Audit Act)",null,"Construction entities "]
["AG (CO)","(The Auditor-General South Africa - Contracted Out)",null,"Cooperatives "]
["ATA","(Legal practitioner trust accounts)",null,"Estate Agents (business and trust)"]
["EA","(Estate Agents - business and trust)",null,"Farming / Agriculture entities"]
["CO-OP ","(Cooperatives) ",null,"Financial institutions (eg. Bank, Insurance, Collective Investment Schemes and entities required by FAIS) "]
["NONP  ","(Non-profit organisations where the turnover is more than R50 million)",null,"Manufacturers / Engineering"]
["TER  ","(All tertiary institutions)",null,"Medical schemes"]
["STMSA","(Sectional Titles Management Schemes Act)",null,"Mining"]
["OAW ","(Other assurance work)",null,"Non-profit Organisations"]
["Other","(Other engagements not covered by the above entries)",null,"Other (please specify)"]
[null,null,null,"Property / Investment Entities"]
[null,null,null,"Retailers"]
[null,null,null,"Retirement / Pension / Provident funds"]
[null,null,null,"Schools "]
[null,null,null,"Service Entities (e.g. Transport, Media, Resources, Health)"]
[null,null,null,"Shareblocks "]
[null,null,null,"Stockbrokers "]
[null,null,null,"Tertiary Institutions "]
[null,null,null,"Trade Unions "]
[null,null,null,"Wholesalers "]