AUDITING PROFESSION: INPUT SOUGHT ON PROPOSED CHANGES TO CODE OF CONDUCT

The Independent Regulatory Board for Auditors (IRBA) has gazetted a notice calling for input on proposed revisions to its code of professional conduct for registered auditors, focusing on:

  • using the work of an external expert, and
  • sustainability assurance and reporting.

The deadlines for comment are 8 and 19 April 2024 respectively.

Each set of proposals is informed by International Auditing & Assurance Standards Board exposure drafts on which input has been sought from the IRBA.

Published by SA Legal Academy Policy Watch

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