Integrated Reporting Assurance and Sustainability Reporting Assurance

INTEGRATED REPORTING ASSURANCE

The Committee for Auditing Standards (CFAS) has formed a standing committee: Integrated Reporting Standing Committee – the <IR>SC. The objective of this committee is to provide thought leadership both locally and internationally on assurance on <IR>.

Links to related websites:


SUSTAINABILITY REPORTING ASSURANCE

The CFAS has issued an illustrative engagement letter, an illustrative assurance report and related guidance for use by practitioners on sustainability engagements in South Africa:
  • Revised illustrative engagement letter PDF | Word
  • Revised illustrative assurance report PDF | Word
Links to related websites:

Invitation to Consultation Forums on Assurance on Integrated Reporting:  

03 October 2016: Invitation to Consultation Forums on Assurance on Integrated Reporting regarding the IAASB Discussion Paper, Supporting Credibility and Trust in Emerging Forms of External Reporting: Ten Key Challenges for Assurance Engagements