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

Guidelines and information

Related communiques