107672 IRBA NEWSLETTER

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The IESs are perhaps not as well-known as the International Financial
Reporting Standards or the International Standards on Auditing.
This may be mainly due to the fact that the IESs are prescribed
for IFAC’s member bodies. However, RAs must be familiar with the
content of IES 8 as it is directed to auditors.
In view of what has been happening in the profession, it is interesting
to note that the IAESB’s current projects include the following task
forces:
• CPD.
• Information, Communication and Technology.
• Professional Scepticism.
• Behavioural Competence.
• Public Sector.
The Year Ahead
Below are some of the planned activities that the IRBA will be
engaging in for the year ahead in order to further the development
of competence.
• Research into competencies required by an RA: The IRBA
and SAICA have commissioned the University of Pretoria to
conduct research into competencies required for CAs and RAs
of the future. This research is scheduled to be completed at the
beginning of 2019. The research team has already shared the
initial results of the research with SAICA and the IRBA. RAs can
look forward to interesting developments in the future.
• ADP: The IRBA will be hosting ADP workshops in July 2018
in the various provinces – further communication will be sent
out in this regard. The IRBA also conducts introductory visits
for those candidates and firms interested in registering for the
programme. We encourage you to contact us should you wish
for us to visit your firm.
• Proficiency assessment interviews: The IRBA will be hosting
proficiency workshops in August 2018, and further information
will be sent out in this regard. We encourage those who intend
to register as RAs and may be required to attend proficiency
interviews to contact us. The remaining dates for the 2018/2019
proficiency interviews are:
o 12 July 2018;
o 13 September 2018;
o 22 November 2018; and
o 14 February 2019.
• CPD: The IRBA is currently reviewing its CPD policy. This is to
ensure that the policy is aligned with global developments and
remains relevant for RAs.
For queries on the ADP, please contact us at
and for all other queries on education and transformation matters,
please contact us at
EDUCATION AND TRANSFORMATION cont.
Robert Zwane
Director Education and
Transformation
Telephone: (087) 940-8800
E-mail:
Issue 42 | April - June 2018 20