Are you including the Sectional Titles Schemes Management Act and Regulations accounting implications in your scope of audit work and appropriately reporting on the compliance aspect of a body corporate in your audit report? Body corporates are high risk engagements for auditors, as multiple sets of legislation affect the accounting function and become relevant for audit. Our goal is to address the pre-engagement, planning and finalisation phases of a body corporate audit engagement and highlight what’s important for audit managers and partners to ensure audit quality.