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21 May 2014
The IAASB proposes enhancements to the International Standards on Auditing focused on financial statement
disclosures
COMMUN I CAT I ONS
In the interest of improved communication with Registered
Auditors and other stakeholders, a list of Communiqués sent
by bulk e-mail during the reporting period for this issue are set
out below. These Communiqués may be downloaded from the
IRBAwebsite
(www.irba.co.za)under the News section.
18 July 2014
Call for comments: Guidance on Section 90 of the Companies Act and FAQs
15 July 2014
Guidance on Signing Authority, Naming Conventions and Stationery
3 July 2014
ISA 610 (Revised 2013), Using the Work of Internal Auditors:
The use of direct assistance by internal audit to an external auditor
19 June 2014
Bernard Agulhas re-appointed CEO of the Independent Regulatory Board for Auditors
19 June 2014
Frequently Asked Questions on the Guide for Registered Auditors:
Engagements on Attorneys Trust Accounts
11 June 2014
ISAE 3000 (Revised): Assurance Engagements Other than Audits or Reviews of Historical Financial Information
3 June 2014
Temporary reinstatement of Tax Practitioner 01 (TP01) form
3 June 2014
Inspection Fees Payable to the IRBA with effect from 01 April 2014
27 May 2014
IESBA issues Proposed Enhancements to Certain Non-Assurance Services Provisions in Ethics Code
26 May 2014
Inspectors’ Evaluation Process
21 May 2014
The IAASB re-exposes the proposed ISA 720 (Revised), The Auditor's Responsibilities Relating to Other
Information and Proposed Consequential and Conforming Amendments to Other ISAs
25 April 2014
Illustrative Engagement Letter for the Assurance Engagement and Illustrative Assurance Report for use on
Sustainability Reports
9 April 2014
Frequently Asked Questions (FAQs) on Assurance Engagements on Broad-Based Black Economic Empowerment
(B-BBEE) Verification Certificates
8 April 2014
Validity of B-BBEE Verification Certificates issued by B-BBEE approved registered auditors, and EME Certificates
issued by registered auditors
1 April 2014
Cold Reviews
1 9
Issue 26 April - June 2014