Status of Pronouncements
The Committee for Auditing Standards’ (CFAS) Status and Authority of Quality Management, Auditing, Review and Other Assurance and Related Services Pronouncements clarifies the status and authority of the auditing pronouncements (standards, practice statements and guides) issued by the IRBA.
| Title |
Effective Date |
Download Documents |
| Status and Authority of Quality Management, Auditing, Review, Other Assurance and Related Services Pronouncements (Revised November 2024) |
11 December 2024 |
PDF |
| Status and Authority of Quality Control, Auditing, Review, Other Assurance and Related Services Pronouncements |
1 November 2013 |
PDF |
Due Process Policy
The Committee for Auditing Standards’ (CFAS) Due Process Policy for the Development, Adoption and Issue of Quality Management, Auditing, Review and Other Assurance serves the public interest clarifies the objectives and operating procedures of the CFAS in the development, adoption and issue of high-quality standards.
| Title |
Effective Date |
Download Documents |
| Due Process Policy for the Development, Adoption and Issue of Quality Management, Auditing, Review, Other Assurance and Related Services Pronouncements (Revised November 2024) |
11 December 2024 |
PDF |
| Due Process Policy for the Development, Adoption and Issue of Quality Control, Auditing, Review, Other Assurance and Related Services Pronouncements |
1 November 2013 |
PDF |
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 |
| 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 |
| 146 of 2021 |
No. 45500 of 19 November 2021 |
2020 Edition |
Download |
| 394 of 2023 |
No. 48017 of 10 February 2023 |
2021 Edition |
Download |
| 509 of 2023 |
No. 49270 of 17 November 2023 |
2022 Edition |
Download
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690 of 2024
|
No. 51636 of 21 November 2024 |
2023 - 2024 Edition |
Download |
More background information on the adoption of the Standards in South Africa is available in the IRBA Manual of Information.
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