Attending the course and successfully completing the post-assessment, will grant you
1 hour/s verifiable CPD, recognised by the various
professional bodies (SAICA, SAIBA, ACCA, IACSA, IRBA & etc). Please note that the
CPD certificate will only be issued once the post-assessment has been completed.
Web Based (Online)
TRISTAN DAVID-CREWE WHITE
tristan@probetatraining.co.za
Auditors are required to act in the public interest and from time to time, IRBA issues an audit practice rule to achieves this.
IRBA issued a rule called “Enhanced Auditor Reporting” or EAR for short in September of 2023 which affects audits of financial statements of Public Interest Entities (PIEs) in South Africa.
The EAR Rule prescribes information that should be included in the auditor’s report in addition to the requirements of the International Standards on Auditing.
This becomes effective for financial years ENDING on 15 December 2024 or later.
Introduce the IRBA Rule to you by discussing its requirements
Simplifying the requirements for ease of understanding
Provide you with application material for ease of application where possible
Help you understand how to amend your auditor’s report for this Enhanced Auditor Reporting rule.
The IRBA Rule dealing with Enhanced Auditor Reporting (EAR) will be discussed and its requirements simplified
References to SAAPS 3 will be made to help visualise the Rule’s application
Additional guidance from the IRBA Staff Audit Practice Alert 9 of 2023 will be presented to aid in the application of the IRBA Rule
Effective date of the IRBA Rule will be clarified
