Where there are rules, they will be broken. This is a universal truth, but while some rules were made to be broken, others are created to protect the best interest of all relevant parties. Companies must comply with a range of laws and regulations to ensure they conduct their business in the interest of the public and should these rules be broken, it is the responsibility of the auditors to respond in a timely and relevant manner. Join us in this session as we look at the responsibility of auditors where non-compliance is identified in an audit client.

• Should the auditor identify ALL instances of non-compliance • Where non-compliance is identified, what is the response o ISA 250 response o APA response in terms on reportable irregularities o Code of conduct response – NOCLAR • When and how does the auditor need to report the non-compliance • Effect of COVID and reporting deadlines • Practical documentation of these steps • We will provide you with an excel template working paper to record these steps on your audit file

Auditors, First year SAICA Trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, Audit partners, and Engagement Quality Control Reviewers