Attending the course and successfully completing the post-assessment, will grant you
2 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.
Reportable Irregularities must be reported by Registered Auditors as well as Independent Reviewers. An understanding of a Reportable Irregularity as well as how to report it is of crucial importance for both the Registered Auditor and Independent Reviewer.
To gain an overall understanding as a Registered Auditor about Reportable Irregularities and the requirements set out by the Auditing Profession Act and IRBA Guide.
To gain an overall understanding as Independent Reviewer about Reportable Irregularities and the requirements set out by the Companies Act and Regulation 29 of the Companies Regulations.
• Definition of a Reportable Irregularity
• Difference between a Reportable Irregularity for a Registered Auditor and Independent Reviewer
• Section 45 of the Auditing Profession Act, 2005
• Regulation 29 of the Companies Regulation, 2011
• Process of reporting to follow when a Reportable Irregularity is found by a Registered Auditor or Independent Reviewer
Registered auditors and their staff who perform audit engagements and Independent Reviewers.
