Enhanced Auditor Reporting (EAR)

This page includes the IRBA Rule relating to EAR prescribed for auditors of public interest entities, as well as implementation support, namely: Staff Audit Practice Alert 9 Guidance on the IRBA Rule on Enhanced Auditor Reporting for the Audit of Financial Statements of Public Interest Entities and Exposure Draft: Proposed SAAPS 3 (Revised), Illustrative Reports.

The EAR Rule

• IRBA Rule on Enhanced Auditor Reporting for the Audit of Financial Statements of Public Interest Entities (Government Gazette No. 49309 on 15 September 2023 (Board Notice 475 of 2023))

Guidelines and information

• IRBA Staff Audit Practice Alert 9: Guidance on the IRBA Rule on Enhanced Auditor Reporting for the Audit of Financial Statements of Public Interest Entities
• Proposed SAAPS 3 Exposure Draft
• SAAPS 3 (Revised March 2024), Illustrative Reports

Related communiques

• Communique - Publication of South African Auditing Practice Statement 3 (Revised March 2024), Illustrative Reports, Incorporating Enhanced Auditor Reporting Requirements
• Communique - Exposure Draft: Proposed SAAPS 3 (Revised), Illustrative Reports
• Communique - IRBA Staff Audit Practice Alert 9: Guidance on the IRBA Rule on Enhanced Auditor Reporting for the Audit of Financial Statements of Public Interest Entities
• Communique – IRBA Prescribes an IRBA Rule on Enhanced Auditor Reporting for the Audit of Financial Statements of Public Interest Entities
• Communique - Invitation to an IRBA Webcast: Unpacking possible enhanced disclosures in the auditor's report in South Africa
• Communique - Proposed IRBA Rule on Enhanced Auditor Reporting for the Audit of Financial Statements
• Communique - Consultation Paper - Enhancing Disclosures in the Auditor's Reports in South Africa: Addressing the Needs of Users of Financial Statements