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AUDITORS’ CODE OF CONDUCT: ‘ENGAGEMENT TEAM AND GROUP AUDITS’
- 23 June 2023
- Auditors & Accountants
- SA Legal Academy
The Independent Regulatory Board for Auditors has made a ‘final pronouncement’ on the definition of ‘engagement team and group audits’. This follows the May 2023 publication of an updated code of professional conduct consolidating all amendments and additions made to its 2018 iteration.
Notice of the decision was announced on 23 June 2023 in the Government Gazette.
The definition will apply to audits, reviews of financial statements and audits of group financial statements for periods beginning on or after 15 December 2023 – ‘with early adoption permitted’.
- Government Gazette notice
- definition
- May 2023 code of conduct
Published by SA Legal Academy Policy Watch
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