This latest annual report published by the Auditor General (AG) South Africa is a compilation of the audit findings from local government audit engagements of the financial statements undertaken by AG-SA.
It details non-compliance with laws and regulations, as well as accounting framework non-compliance leading to modifications of the audit opinion.
• Equip government entity accountants to avoid audit report modifications
• Highlight areas of risk for auditors of government entities to uncover potential material misstatement and identify other reporting needs
Provide a summary of the 2024/2025 Material Irregularity report published by the Auditor-General South Africa, highlighting:
- Which laws and regulations were contravened as discovered during the audits conducted up to 31 January 2026
- How laws and regulations were not followed and providing guidance on how to be compliant
- Which accounting framework requirements were not followed leading to modifications of the audit reports and providing guidance on correct application of the accounting requirements
