CATEGORIES
- (41)Agriculture, Land Reform & Rural Development
- (33)Auditors & Accountants
- (12)Broad-based Black Economic Empowerment
- (7)Built Environment
- (1)CIPC
- (94)Communications & Digital Technologies
- (3)Company Law
- (3)Consumer Law
- (42)Courts
- (5)Criminal Law
- (1)Cybercrimes
- (2)Disaster Management
- (21)Education & Training
- (12)Electoral Law
- (137)Environmental Law
- (4)Family Law
- (200)Financial Sector
- (5)Fisheries & Aquaculture
- (12)General Interest
- (30)Health & Safety
- (28)Home Affairs
- (4)Housing
- (36)In the Spotlight
- (1)International Co-operation
- (108)Justice & Constitutional Development
- (79)Labour Law
- (23)Legal Practice Council
- (29)Local & Provincial Government
- (40)Minerals & Energy
- (1)Monetary Policy
- (2)National Development Plan
- (42)National Treasury
- (99)New Legislation
- (34)Opportunities for Public Comment
- (10)POPIA
- (397)Parliament
- (2)Practice Management
- (8)Presidency
- (21)Property Law (including intellectual property)
- (9)Public Service
- (4)Retirement Reform
- (20)Road Accident Fund
- (32)Safety and Security
- (1)Science, Innovation & Technology
- (15)Small Business Development
- (29)Social Development
- (13)Sport, Arts & Culture
- (15)State Owned Enterprises
- (4)State of Disaster (energy)
- (32)Taxation
- (9)Tourism
- (109)Trade, Industry & Competition
- (50)Transport
- (22)Water & Sanitation
- (1)Wills, Estates & Trusts
- Show All
AUDITORS: INPUT SOUGHT ON DRAFT REVISED COMPETENCY FRAMEWORK
- 07 August 2026
- Auditors & Accountants
- SA Legal Academy
Please note: On 31 August 2026, a notice was gazetted extending the commentary deadline to 30 September 2026.
The Independent Regulatory Board for Auditors has called for public comments by 7 September 2026 on a draft revised competency framework for auditors.
Informed by technological, regulatory, economic and risk-related ‘shifts and developments’ that have occurred since the original framework was published in 2013, the revised iteration:
- ‘is repositioned as a principles-based, outcomes-driven regulatory framework’
- ‘has been designed to support multiple education and training pathways’
- ‘introduces a clear integrated model by organising competencies into domains (and) clusters’ with ‘principle-based, observable, assessable outcomes’, and
- ‘is future-orientated ... expand(ing) technical competency coverage significantly’ to include:
- ‘sustainability and environmental, social and governance reporting’
- ‘technology, data analytics and cybersecurity’; and
- ‘business, economic and regulatory analysis’.
The final revised framework is expected to be published in October 2026 and effective from 1 April 2027. A phased implementation process is envisaged.
Published by SA Legal Academy Policy Watch
Follow us on X @SALegalAcademy (you can also join us on LinkedIn and Facebook)
If you use this information in articles, reports and social media posts of your own, please acknowledge SA Legal Academy Policy Watch as your source