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IRBA GAZETTES ENHANCED AUDITING RULE
- 15 September 2023
- Auditors & Accountants
- SA Legal Academy
The Independent Regulatory Board for Auditors has gazetted a rule intended to ‘enhance’ reporting on the audits of public interest entity financial statements.
It includes adequate disclosure requirements and will apply to the audits of financial statements for periods ending on or after 15 December 2024. The rule may nevertheless be adopted early.
Published by SA Legal Academy Policy Watch
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