Public Sector

This section contains guidance documents that will assist Registered Auditors in understanding the public sector environment within which public sector audits are conducted and includes information that will assist Registered Auditors in performing regularity audit engagements, including the audit of financial statements, predetermined objectives and compliance with laws and regulations of public entities.


The IRBA and the Auditor-General South Africa (the AGSA) have issued joint guidance for auditors in the public sector, in order to enhance the quality of public sector auditing in South Africa.

Title Date Issued Effective Date Download
Guide for Registered Auditors: Performing Audits on behalf of the AGSA (Revised August 2021) August 2021 Effective from 1 September 2021 PDF
Guide for Registered Auditors: Auditing in the Public Sector (Revised August 2019) August 2019 Effective from 2 September 2019 PDF
Guide for Registered Auditors: Guidance on Performing Audits where the AGSA has Opted not to Perform the Audit (Revised March 2021) March 2021 Effective from 6 April 2021 PDF

AG Directive

The AGSA issues a Directive annually to clarify:

  • the nature of the audit functions performed in the public sector;
  • the standards, criteria and processes for performing audits in the public sector; and
  • the responsibilities of private practitioners and the manner in which such private practitioners are required to perform audits in the public sector.
The Directive may be found on the AGSA’s webpage.