General Guidance

COVID-19

Guidance on the implication of COVID-19 relating to audits of financial statements.

Communications issued by the Financial Intelligence Centre.

Communications issued by South African Revenue Services.

The process to implement Mandatory Audit Firm Rotation (MAFR)..

Audit tenure refers to the length of the auditor-client relationship.

Information related to Companies Act Section 90(2).

A list of useful links for Registered Auditors.

This page includes the IRBA Rule relating to Enhanced Auditor Reporting prescribed for auditors of public interest entities.

The QM L&R Rules are prescribed pursuant to Section 10 of the Auditing Profession Act No. 26 of 2005, as amended.