General Guidance
COVID-19
Guidance on the implication of COVID-19 relating to audits of financial statements. |
Mandatory Audit Firm Rotation
The process to implement Mandatory Audit Firm Rotation (MAFR). |
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Audit Tenure
Audit tenure refers to the length of the auditor-client relationship. |
Companies Act Section 90(2)
Information related to Companies Act Section 90(2). |
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Useful Links
A list of useful links for Registered Auditors. |
Enhanced Auditor Reporting (EAR)
This page includes the IRBA Rule relating to Enhanced Auditor Reporting prescribed for auditors of public interest entities. |
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IRBA's Four Rules Arising from the International Standards on Quality Management
The QM L&R Rules are prescribed pursuant to Section 10 of the Auditing Profession Act No. 26 of 2005, as amended. |
