Status of Pronouncements, Due Process Policy and Adoption of the Standards

Status of Pronouncements

The Committee for Auditing Standards’ (CFAS) Status and Authority of Quality Control, Auditing, Review, Other Assurance and Related Services Pronouncements clarifies the status and authority of the auditing pronouncements (standards, practice statements and guides) issued by the IRBA.
Effective 1 November 2013.


Due Process Policy

The Committee for Auditing Standards’ (CFAS) Due Process Policy for the Development, Adoption and Issue of Quality Control, Auditing, Review, Other Assurance and Related Services Pronouncements, serves the public interest clarifies the objectives and operating procedures of the CFAS in the development, adoption and issue of high-quality standards.
Effective 1 November 2013.

Adoption of the Standards

The continued adoption and prescription of the Standards is effected by gazetting periodic IRBA Board Notices.


Board Notice Government Gazette Prescribing the Handbooks for the period Download Documents
128 of 2009 No. 32615 of 9 October 2009 2009 Edition Download
154 of 2010 No. 33710 of 5 November 2010 2010 Edition Download
207 of 2013 No. 36923 of 18 October 2013 2013 Edition and 2012 Edition Download
143 of 2014 No. 38263 of 5 December 2014 2014 Edition Download
272 of 2015 No. 39531 of 18 December 2015 2015 Edition Download
17 of 2017 No. 40660 of 3 March 2017 2016 - 2017 Edition Download
33 of 2019 No. 42323 of 22 March 2019 2018 Edition Download

More background information on the adoption of the Standards in South Africa is available in the IRBA Manual of Information.