Exposure Drafts and Comment Letters

Comments are invited on the under mentioned exposure drafts, within the comment deadline date. Comments may be emailed to the Standards Department at standards@irba.co.za. Please note that comments will be regarded as being on public record unless confidentiality is requested.

Title	Issue Date	Comment date	Submitted comment letters	Section
An Invitation to Participate in a PSSC Survey on Guidance for Auditing in the Public Sector	24 May 2023	28 June 2024		Standards
Exposure Draft: Proposed Due Process Policy for the Development, Adoption and Issue of Quality Management, Auditing, Review, Other Assurance and Related Services Pronouncements (Revised March 2024)	26 March 2024	31 May 2024		Standards
Exposure Draft: Proposed South African Auditing Practice Statement (SAAPS) 7, Transparency Reports of Firms that Audit Financial Statements of Publicly Traded Entities	14 March 2024	15 June 2024	Deloitte KPMG PWC SAICA SNGGT	Standards
Exposure Draft: Proposed International Standard on Auditing 240 (Revised), The Auditor's Responsibilities Relating to Fraud in an Audit Of Financial Statements IAASB-Exposure-Draft-Proposed-ISA-240-Revised-Response-Template	22 February 2024	05 June 2024		Standards
Exposure Draft: Proposed Narrow Scope Amendments to International Standards on Quality Management, International Standards on Auditing and International Standard on Review Engagements 2400 (Revised), Engagements to Review Historical Financial Statements as a Result of the Revisions to the Definitions of Listed Entity and Public Interest Entity in the IESBA Code IAASB-Proposed-Narrow-Scope-Amendments-PIE-Response-Template	19 February 2024	08 March 2024		Standards
Exposure Draft on International Ethics Standards for Sustainability Assurance (including International Independence Standards) (IESSA) Board Notice 570 of 2024	12 February 2024	19 April 2024		Standards
Exposure Draft on Using the Work of an External Expert Board Notice 570 of 2024	12 February 2024	8 April 2024		Standards
Exposure Draft: Proposed Guide for Registered Auditors (Revised), Joint Audit Engagements	29 November 2023	29 February 2024	Deloitte KPMG	Standards
Exposure Draft: Proposed South African Auditing Practice Statement (SAAPS) 3 (Revised), Illustrative Reports	21 September 2023	30 November 2023 - Comment period closed	Deloitte EY KPMG Mazars Nexia SAB&T PwC SAICA SNGGT	Standards
Exposure Draft: Proposed International Standard on Sustainability Assurance 5000 General Requirements for Sustainability Assurance Engagements and Proposed Conforming and Consequential Amendments to Other IAASB Standards International Standard on Sustainability Assurance - Explanatory Memorandum for Proposed International Standard on Sustainability Assurance (ISSA) 5000 - General Requirements for Sustainability Assurance Engagements Frequently Asked Questions - International Standard on Sustainability Assurance 5000 Response Template for Exposure Draft of Proposed ISSA 5000, General Requirements for Sustainabilility Assurance Engagement	1 September 2023	3 November 2023 - Comment period closed		Standards
Exposure Draft: Proposed International Standard on Auditing 570 (Revised), Going Concern and Proposed Conforming and Consequential Amendments to Other ISAs	9 May 2023	28 July 2023 - Comment period closed		Standards
Exposure Draft: Proposed Revisions to the Code Addressing Tax Planning and Related Services Board Notice 426 of 2023	28 March 2023	8 May 2023 - Comment period closed		Standards
Exposure Draft: Proposed Part 10, Audits of Group Financial Statements of the Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE) and Proposed Conforming Amendments	9 February 2023	2 May 2023 - Comment period closed		Standards
Exposure Draft: Proposed Amendments to the IRBA Code of Professional Conduct for Registered Auditors - Revisions to the Definitions of Listed Entity and Public Interest Entity in the IRBA Code Board Notice 377 of 2022	7 December 2022	3 April 2023 - Comment period closed	CFO Forum Deloitte EY KPMG Nexia SAB&T PwC SAICA	Ethics
Exposure Draft: Proposed Due Process Policy for the Development, Adoption and Issue of Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements (Revised November 2022)	30 November 2022	31 March 2023 - Comment period closed	AUASB Deloitte KPMG Nexia SAB&T PwC SAICA XRB New Zealand	Standards
Exposure Draft: Proposed Status and Authority of Quality Management, Auditing, Assurance and Related Services Pronouncements (Revised November 2022)	30 November 2022	31 March 2023 - Comment period closed		Standards
Exposure Draft: Proposed International Standard on Auditing 500 (Revised), Audit Evidence and Proposed Conforming and Consequential Amendments to Other ISAs	2 November 2022	24 March 2023 - Comment period closed		Standards
Exposure Draft: Proposed Narrow Scope Amendments to ISA 700 (Revised) and ISA 260 (Revised) as a Result of Revisions to the IESBA Code that Require a Firm to Publicly Disclose When a Firm Has Applied the Independence Requirements for Public Interest Entities (PIEs)	12 July 2022	12 September 2022 - Comment period closed	SAICA	Standards
Exposure Draft: Proposed IRBA Rule on Enhanced Auditor Reporting for the Audit of Financial Statements Board Notice 309 of 2022	7 July 2022	5 October 2022 - Comment period closed	CFO Forum Colenbrander Deloitte EY KPMG PKF SA Pta District Association PwC SAICA SAIPA Saunders Haynes & Stewart SNG GT	Standards
Exposure Draft: Proposed IRBA Rules Arising from the International Standards on Quality Management Board Notice 302 of 2022	14 June 2022	19 August 2022 - Comment period closed	AGSA CFO Forum Deloitte EY Interested Party KPMG PKF SA PwC SAICA SNG GT	Standards
IESBA Strategy Survey 2022	26 April 2022	8 July 2022 - Comment period closed		Ethics
Exposure Draft: Proposed Revisions to the IESBA Code Relating to the Definition of Engagement Team and Group Audits Board Notice 229 of 2022	10 March 2022	10 May 2022 - Comment period closed		Ethics
Exposure Draft: Proposed International Ethics Standards Board for Accountants Proposed Technology-related Revisions to the Code Board Notice 229 of 2022	7 March 2022	23 May 2022 - Comment period closed		Ethics
Proposed Quality Management-related Conforming Amendments to the Code Exposure Draft Board Notice 124 of 2021	30 August 2021	17 October 2021 - Comment period closed		Ethics
Exposure Draft: Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE)	12 August 2021	30 November 2021 - Comment period closed		Standards
Consultation Paper – Enhancing Disclosures in the Auditor's Reports in South Africa: Addressing the Needs of Users of Financial Statements Submit comments via Microsoft Forms (Click this link) Response template (to be used when submitting comments via a comment letter)	17 June 2021	15 September 2021 - Comment period closed	ACCA AGSA AngloGold Ashanti Limited Audit Quality Solutions Cape Society of CAs Discussion Group CC Elsworth CFO Forum Chris Botha CMS Deloitte EY FirstRand IIA IoDSA Audit Comm Forum IRBA Inspections Department IRBA Investigations Department JSE KPMG Len Konar & Associates MAZARS MGI Bass Gordon Moore SA Nexia SAB & T P Kubai PKF George PWC SAICA SARB PA SBG SNG GT	Standards
Exposure Draft: Proposed Conforming and Consequential Amendments to IRBA Pronouncements arising from the International Auditing and Assurance Standards Board’s (IAASB) Quality Management Standards	4 June 2021	4 August 2021 - Comment period closed	PwC SAICA	Standards
Exposure Draft: Proposed Guide for Registered Auditors: Guidance on Performing Audits on behalf of the AGSA (Revised May 2021)	24 May 2021	8 July 2021 - Comment period closed		Standards
Long Association Post-Implementation Review (Phase 1) Stakeholder Questionnaire	23 April 2021	19 May 2021 - Comment period closed		Ethics
Exposure Draft: Proposed Amendments to the IAASB’s International Standards: Conforming and Consequential Amendments to the IAASB’s Other Standards as a Result of the New and Revised Quality Management Standards	25 February 2021	10 May 2021 - Comment period closed		Standards
Board Notice 15 of 2021 Exposure Draft: Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code	9 February 2021	19 April 2021 - Comment period closed		Ethics
IAASB Discussion Paper: Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences Between Public Perceptions About the Role of the Auditor and the Auditor’s Responsibilities in a Financial Statement Audit	7 October 2020	30 November 2020 - Comment period closed		Standards
Exposure Draft: Proposed Guide for Registered Auditors: Guidance on Performing Audits where the AGSA has Opted Not to Perform the Audit (Revised August 2020)	31 August 2020	15 October 2020 - Comment period closed		Standards
Board Notice 96 of 2020 Exposure Draft: Proposed Amendments to Subsection 115, Professional Behaviour: Signing Conventions for Reports or Certificates, of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018): Electronic Signatures	18 August 2020	21 September 2020 - Comment period closed		Ethics
Exposure Draft: Proposed International Standard on Auditing 600 (Revised) Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)	4 May 2020	4 September 2020 - Comment period closed		Standards
IAASB Consults on Extended External Reporting Assurance	25 March 2020	13 July 2020 - Comment period closed		Standards
Board Notice 9 of 2020 IESBA Proposed Revision to the Code Addressing the Objectivity of Engagement Quality Reviewers	4 February 2020	16 March 2020 - Comment period closed		Ethics
Board Notice 9 of 2020 IESBA Proposed Revisions to the Non-Assurance Services Provisions of the Code IESBA Proposed Revisions to the Non-Assurance Services Provisions of the Code – Mapping Table	29 January 2020	9 April 2020 - Comment period closed		Ethics
Board Notice 9 of 2020 IESBA Proposed Revisions to the Fee-Related Provisions of the Code	29 January 2020	9 April 2020 - Comment period closed		Ethics
Exposure Draft: Proposed Guide for Registered Auditors: Joint Audit Engagements	4 December 2019	6 March 2020 - Comment period closed	Deloitte EY France CNCC Investec KPMG MAZARS Nexia Ngubane & Co PKF SA PwC SAICA SNGGT	Standards
Exposure Draft, Conforming Amendments to the IAASB’s International Standards as a Result of the Revised IESBA Code	27 November 2019	10 January 2020 - Comment period closed		Standards
Proposed Guide for Registered Auditors: Engagements on Legal Practitioners’ Trust Accounts (Revised November 2019)	22 November 2019	5 February 2020 - Comment period closed		Standards
Board Notice 158 of 2019 Proposed Amendments to the IRBA Code of Professional Conduct relating to Registered Candidate Auditors	28 August 2019	31 October 2019 - Comment period closed		Ethics
Board Notice 160 of 2019 IESBA Proposes Changes to Promote Role and Mindset Expectations of Professional Accountants	31 July 2019	17 October 2019 - Comment period closed		Ethics
IAASB Discussion Paper: Audits of Less Complex Entities - Exploring Possible Options to Address the Challenges in Applying the ISAs	13 May 2019	29 August 2019 - Comment period closed		Standards
Board Notice 76 of 2019 IESBA Proposes Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised)	29 April 2019	26 June 2019 - Comment period closed		Ethics
Proposed Revised Guide for Registered Auditors: Auditing in the Public Sector	08 April 2019	07 June 2019 - Comment period closed		Standards
IAASB Consultation Paper: Extended External Reporting (EER) Assurance	02 April 2019	31 May 2019 - Comment period closed		Standards
Exposure Draft: Proposed SAAPS 4, Letters of Specific Inquiry to the Entity’s External Legal Practitioner Regarding Litigation and Claims Involving the Entity	11 March 2019	14 June 2019 - Comment period closed		Standards
Board Notice 30 of 2019 Proposed Amendments to IRBA Rules Regarding Improper Conduct	08 March 2019	15 April 2019 - Comment period closed		Ethics
Exposure Drafts for Quality Management at the Firm and Engagement Level, Including Engagement Quality Reviews Overall Explanatory Memorandum Proposed International Standard on Quality Management 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements (previously ISQC 1) Draft Frequently Asked Questions Regarding Proposed ISQM 1 Draft Examples: How the Nature and Circumstances of the Firm and the Engagements it Performs Affect the Implementation of Proposed ISQM 1 Proposed International Standard on Quality Management 2, Engagement Quality Reviews Proposed International Standard on Auditing 220 (Revised), Quality Management for an Audit of Financial Statements	22 February 2019	06 June 2019 - Comment period closed		Standards
Exposure Draft: Proposed Strategy for 2020–2023 and Work Plan for 2020–2021	22 February 2019	21 May 2019 - Comment period closed		Standards
Exposure Draft: Proposed Guide for Registered Auditors: Assurance Engagements on Fresh Produce Agents’ Trust Accounts	11 December 2018	15 March 2019 - Comment period closed	Deloitte KPMG PwC SAICA	Standards
Exposure Draft: Proposed Revised Guide for Registered Auditors Assurance Engagements on Financial Service Providers’ Separate Accounts (Section 19(3)) and Reporting Requirements (Section 19(4)) of the Financial Advisory and Intermediary Services Act	07 December 2018	07 March 2019 - Comment period closed		Standards
Board Notice 179 of 2018 Exposure Draft: Proposed Amendments to Section 321 of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018): Second Opinions	07 December 2018	05 February 2019 - Comment period closed		Standards
Exposure Draft: Proposed South African Auditing Practice Statement (SAAPS) 3 (Revised 2019), Illustrative Reports	29 November 2018	28 February 2019 - Comment period closed	Deloitte EY KPMG Mazars PKF PwC SAICA	Standards
Exposure Draft: Proposed International Standard on Related Services 4400 (Revised) Agreed-Upon Procedures Engagements	23 November 2018	27 February 2019 - Comment period closed		Standards
Exposure Draft: Proposed International Standard on Auditing 315 (Revised), Identifying and Assessing the Risks of Material Misstatement Overall risk assessment flowchart Understanding of Internal Control flowchart Understanding of the IT environment flowchart ED-ISA 315 (Revised) supplement – Conforming amendments to ISA 540 (Revised) and ISA 200	16 July 2018	05 October 2018 - Comment period closed		Standards
Proposed Revised Guide for Registered Auditors: Assurance Engagements on the Annual Financial Statements and Annual Statutory Returns of a Medical Scheme	06 June 2018	10 August 2018 - Comment period closed	Deloitte SAICA	Standards
Envisioning the Future - Survey on the IAASB’s Future Strategy	04 June 2018	24 July 2018 - Comment period closed		Standards
Board Notice 73 of 2018 Proposed Revised and Restructured IRBA Code of Professional Conduct The Mapping Table may be used as a supplement to the Proposed Revised and Restructured IRBA Code of Professional Conduct. Mapping Table – Proposed South African Amendments	31 May 2018	02 July 2018 - Comment period closed		Auditor Ethics
Professional Skepticism - Meeting Public Expectations	29 May 2018	01 August 2018 - Comment period closed		Auditor Ethics
Proposed IESBA Strategy and Work Plan 2019-2023	23 April 2018	16 July 2018 - Comment period closed		Auditor Ethics
IESBA Fees Questionnaire	08 January 2018	01 March 2018 - Comment period closed		Auditor Ethics
Proposed Revised Guide for Registered Auditors: Access to Working Papers	30 November 2017	28 February 2018 - Comment period closed		Auditing Standards
Exposure Draft: Proposed SAAEPS 1	29 November 2017	29 March 2018 - Comment period closed		Auditing Standards
Board Notice 167 of 2017 IESBA's Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements	14 September 2017	Comment period closed		Auditor Ethics
Proposed SAAPS 2 (Revised 2017), Financial Reporting Frameworks and the Auditor’s Report	31 August 2017	Comment period closed	Deloitte FRSC IRBA Inspections Department National Treasury PwC SAICA	Auditing Standards
Board Notice 107 of 2017 IESBA’s Proposed New Guidance for Professional Skepticism and Professional Judgment	24 May 2017	Comment period closed	No comment letters received	Auditor Ethics
Exposure Draft: Proposed International Standard on Auditing 540 (Revised), Auditing Accounting Estimates and Related Disclosures	20 April 2017	Comment period closed	No comment letters received	Auditing Standards
Board Notice 18 of 2017 IESBA’s Proposed Revisions Pertaining to Safeguards in the Code - Phase 2 and Related Conforming Amendments		Comment period closed	No comment letters received	Auditor Ethics
IESBA’s Exposure Draft on Improving the Structure of the Code of Ethics for Professional Accountants—Phase 2 Additional Information: Compilation of Proposed Restructured Code Mapping Table to the Compilation of the Proposed Restructured Code		Comment period closed	No comment letters received	Auditor Ethics
Exploring the Demand for Agreed-Upon Procedures Engagements and Other Services, and the Implications for the IAASB’s International Standards		Comment period closed	No comment letters received	Auditing Standards
Exploring the Growing Use of Technology in the Audit, with a Focus on Data Analytics		Comment period closed	No comment letters received	Auditing Standards
Proposed Revised Guide for Registered Auditors: Engagements on Attorneys’ Trust Accounts		Comment period closed	SAICA	Auditing Standards
Board Notice 153 of 2016 Proposed amendments to the IRBA Code of Professional Conduct responding to Non-compliance with Laws and regulations (Noclar) (Final amendment made to the IESBA Code of Ethics)		Comment period closed	Deloitte PwC	Auditor Ethics
Proposed Guide for Registered Auditors: Considerations for an Auditor or a Reviewer of a Company which is Factually Insolvent		Comment period closed	AGSA CIPC Deloitte Ernst & Young Herman Bosman Integritas IRBA Inspections KPMG PwC SAICA	Auditing Standards
Board Notice - 11 of 2016 IESBA's Exposure Draft Improving the Structure of the Code of Ethics for Professional Accountants - Phase 1 IESBA Mapping Table Structure of Code Exposure Draft Phase 1		Comment period closed	No comment letters received	Auditor Ethics
Board Notice - 11 of 2016 IESBA's Exposure Draft on Proposed Revisions Pertaining to Safeguards in the Code - Phase 1 Proposed Revisions Pertaining to Safeguards in the Code - Phase 1 Mapping Table		Comment period closed	No comment letters received	Auditor Ethics
Board Notice – 2 of 2016 IESBA's Limited Re-exposure of Proposed changes to the Code Addressing the Long Association of Personnel with an Audit Client		Comment period closed	Ernst & Young KPMG	Auditor Ethics
Board Notice – 55 of 2016 Proposed Amendment to the Code of Professional Conduct for Registered Auditors relating to Custody of Client Assets		Comment period closed	KPMG SAICA Octogon
Invitation to comment, Enhancing Audit Quality in the Public Interest: A Focus on Professional Skepticism, Quality Control and Group Audits		Comment period closed	No comment letters received
Proposed ISA 810 (Revised): Engagements to Report on Summary Financial Statements		Comment period closed
Proposed Guide for Registered Auditors: Reporting Responsibilities of the Reporting Accountant Related to Property Entities in Terms of the JSE Listings Requirements		Comment period closed	Deloitte Mazars The South African Institute of Chartered Accountants
Proposed Amendments to the IAASB’s International Standards—Responding to Non-Compliance or Suspected Non-Compliance with Laws and Regulations		Comment period closed
Proposed SAAPS3 (Revised 2015) Illustrative Reports		Comment period closed	Deloitte Ernst & Young Ernst & Young - Annexure Grant Thornton PricewaterhouseCoopers South African Institute Of Chartered Accountants
Proposed ISA 800 (Revised), Special Considerations—Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks and Proposed ISA 805 (Revised), Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement		Comment period closed
Proposed Guide for Registered Auditors: Engagements on the Annual Financial Statements and Annual Statutory Returns of a Medical Scheme		Comment period closed		Auditing Standards
Proposed Changes to International Standards on Auditing (ISAs): Addressing Disclosures in the Audit of Financial Statements		Comment period closed		Auditing Standards
Proposed Guide for Registered Auditors: Engagements on the Annual Financial Statements and Annual Statutory Returns of a Medical Scheme		Comment period closed		Auditing Standards
Proposed Changes to International Standards on Auditing (ISAs), Addressing Disclosures in the Audit of Financial Statements		Comment period closed		Auditing Standards
Proposed ISA 720 (Revised), The Auditor's Responsibilities Relating to Other Information and Proposed Consequential Amendments to Other ISA's		Comment period closed		Auditing Standards
Proposed Guide for Registered Auditors: Engagements on Attorneys’ Trust Accounts		Comment period closed		Auditing Standards
Proposed Guide for Registered Auditors – Guidance on Performing Audits on behalf of the AGSA		Comment period closed		Auditing Standards
Proposed Guide for Registered Auditors – Guidance on Performing Audits where the AGSA has opted not to perform the audit		Comment period closed		Auditing Standards
IAASB's Proposed New and Revised ISAs Reporting on Audited Financial Statements		Comment period closed		Auditing Standards
Proposed SASAE 3501, Assurance Engagements on eXtensible Business Reporting Language (XBRL)		Comment period closed		Auditing Standards
Proposed SAAPS 6 (Revised), External Confirmations from Financial Institutions		Comment period closed	ABSA Auditor-General of South Africa The Banking Association South Africa Deloitte Ernst and Young KPMG Mazars PricewaterhouseCoopers The South African Institute of Chartered Accountants	Auditing Standards
Proposed Guide for Registered Auditors: Reporting on Financial Information Contained in Interim, Preliminary, Provisional and Abridged Reports		Comment period closed	Deloitte Ernst and Young KPMG PricewaterhouseCoopers The South African Institute of Chartered Accountants	Auditing Standards
Proposed ISA 720 (Revised), The Auditor's Responsibilities Relating to other information in Documents Containing or Accompanying Audited Financial Statements and the Auditors Report Thereon		Comment period closed		Auditing Standards
Proposed Due Process Policy for the Development, Adoption and Implementation of South African Quality Control, Auditing, Assurance and Related Services Pronouncements		Comment period closed	Deloitte PricewaterhouseCoopers KPMG ProBeta	Auditing Standards
Proposed South African Preface to the Standards on Quality Control, Auditing, Assurance and Related Services Pronouncements		Comment period closed	Deloitte PricewaterhouseCoopers ProBeta	Auditing Standards
Invitation to Comment: Improving the Auditor's Report		Comment period closed		Auditing Standards
Proposed SAAPS 3 (revised) Illustrative Reports		Comment period closed	Auditor-General of South Africa Deloitte Ernst and Young Helena Reid Jonathan Russon PriceWaterhouseCoopers PriceWaterhouseCoopers - Annexure Willie Botha and Henk Heymans Willie Botha and Henk Heymans - Email Comment	Auditing Standards
A Proposed Guide for Registered Auditors: Audit of Predetermined Objectives		Comment period closed		Auditing Standards
A Proposed Guide for Registered Auditors: Auditing in the Public Sector		Comment period closed		Auditing Standards
Consultation paper, Enhancing the Value of Auditor Reporting: Exploring Options for Change		Comment period closed		Auditing Standards
Proposed ISAE 3000 (Revised), Assurance Engagements Other Than Audits or Reviews of Historical Financial Information		Comment period closed		Auditing Standards
Proposed ISAE 3410, Assurance Engagements on Greenhouse Gas Statements		Comment period closed		Auditing Standards
Discussion paper, The Evolving Nature of Financial Reporting: Disclosure and Its Audit Implications		Comment period closed		Auditing Standards
Proposed ISRE 2400 (Revised), Engagements to Review Historical Financial Information		Comment period closed		Auditing Standards
Consultation paper, Proposed IAASB Strategy and Work Program for 2012 – 2014		Comment period closed		Auditing Standards
Proposed ISRS 4410, Compilation Engagements		Comment period closed		Auditing Standards
Proposals relating to IAPSs: Withdrawal of existing IAPSs Clarification of the Status and Authority of New IAPSs Amendments to Preface Proposed IAPS 1000, Special Considerations in Auditing Complex Financial Instruments		Comment period closed		Auditing Standards
Proposed Revised SAAPS 2, Financial Reporting Frameworks and the Auditor's Report		Comment period closed		Auditing Standards
Proposed ISA 610 (Revised), Using the Work of Internal Auditors and related enhancements to ISA 315 (Revised) Identifying and Assessing the Risks of Material Misstatements through Understanding the Entity and its Environment		Comment period closed		Auditing Standards
Proposed ISAE 3420, Assurance reports on the process to compile pro forma Financial Information included in a Prospectus		Comment period closed		Auditing Standards
Proposed South African Standard on Assurance Engagements 3502 : Assurance Engagements on Broad-Based Black Economic Empowerment (B-BBEE) Verification Certificates		Comment period closed		B-BBEE Assurance
IESBA's Exposure Draft on Proposed Standard on Responding to Non-Compliance with Laws and Regulations (NoCLAR) IESBA's At a Glance Summary		Comment period closed on 14 August 2015		Auditor Ethics
Board notice No. 88 of 2015 Proposed Amendments to the IRBA Code of Professional Conduct relating to the Definition of Public Interest Entity (PIE)		Comment period closed on 15 May 2015		Auditor Ethics
IESBA's Exposure Draft on Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client		Comment period closed on 31 October 2014		Auditor Ethics
IESBA's Exposure Draft on Proposed Changes to Certain Provisions of the Code Addressing Non-Assurance Services for Audit Clients		Comment period closed on 4 August 2014		Auditor Ethics
Board Notice - 208 of 2013 Exposure Draft: Proposed Amendments to the Code of Professional Conduct for Registered Auditiors		Comment period closed on 18 November 2013		Auditor Ethics
IESBA's Exposure Draft on Proposed Changes to the Code for Professional Accountants to Address Illegal Acts		Comment period closed on 30 November 2012		Auditor Ethics
IESBA's Exposure Draft on Proposed Changes to the Code for Professional Accountants on the Definition of Those Charged with Governance		Comment period closed on 15 October 2012		Auditor Ethics
IESBA's Exposure Draft on Proposed Changes to the Code for Professional Accountants on the Definition of Engagement Team		Comment period closed on 18 May 2012		Auditor Ethics
IESBA's Exposure Draft on Proposed Changes to the Code of Ethics for Professional Accountants Addressing Conflicts of Interest		Comment period closed on 23 March 2012		Auditor Ethics
IESBA's Exposure Draft on Proposed Changes to the Code of Ethics for Professional Accountants Related to Provisions Addressing a Breach of a Requirement of the Code		Comment period closed on 16 January 2012		Auditor Ethics
Board Notice No. 157 of 2009

Exposure Drafts and Comment Letters

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