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AUDITORS: INPUT SOUGHT ON DRAFT REVISED COMPETENCY FRAMEWORK
- 07 August 2026
- Auditors & Accountants
- SA Legal Academy
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
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