Skip to content

News Verify a Member Contact

AccountancySA Apply to Thuthuka Become a member CPD eIFRS/IFRS Standards Navigator Events & Learning Examinations FAQs Access the Standards of GRAP Top 35-under-35 Vacancies SAICA Endorsed Academic and Professional Programmes

Training Offices Member Portal

About
Overview
Who we are Our history Board National Council SAICA Executives Strategy Annual Integrated Report Committees
FAQs
General FAQs CEO roadshows

Governance and discipline Appointments and Nominations Ethics Procurement and tenders Vacancies Professional Health Index Annual General Meeting
Members
Member info
Member value proposition Manage your membership Subscribe to Find a member Member support Member obligations Subscription fees Meet our members Membership statistics
Member networks
Regional representation International Region Reciprocity and Affiliations Global Accounting Alliance Chartered Accountants Worldwide
Member communities
Audit Committee Forum (ACF) Member in Business (MiB) Forum Small-Medium Practices (SMP) Forum Assurance Guidance Committee (AGC) Ethics Committee Accounting Practices Committee (APC) National Tax Committee (NTC) National Public Sector Committee
Member-exclusive content
eVOLVE IFRS Standards Navigator Access the Standards of GRAP SAICA TechTalk Useful tips IAASB 2025 Handbook
Initiatives
Budget Day
Budget Day 2026 Budget Day 2025 Budget Day 2024 Budget Day 2023 Budget Day 2022
Awards and Competitions
SAICA AWARDS Student Leadership Awards Trainee Trailblazer Awards Top-35-under-35 Awards Chairman's Awards Awards FAQ's Sponsorship Opportunities
Thuthuka
Apply to the Thuthuka Bursary Make a pledge Thuthuka alumni Thuthuka news Celebrating 20 years of Thuthuka Gear up for Thuthuka Partner with Thuthuka
Trust restoration
Integrated Ethics project Webinars and Recordings Articles Member Profiles Events Trusted with the future Trust in Practice
Sustainability
Sustainable Development Goals Sustainability Technical Committee Sustainability Reporting National Imperatives
Public sector
Career Mobility
Competency framework
SAICA’s road from CA2025 to CA of the Future Foresight Project Pathways to Relevance CPD Policy Rehabilitation Programme Online Learning Programmes
Socio Economic Impact
G20 Sustainability Matters
Digital Transformation Project
Ushintsho
SMME support
SAICA Enterprise Development The Hope Factory SAICA SMP Hub
Member focused
The SAICABIZ Impact podcast Season 2 The SAICABIZ Impact podcast Season 1 Women’s month 2024 SAICA Difference Makers Conference Mental health Difference makers Business Emergency Rescue Mentorship Programme LEMS 2026 SAICA - UNISA PhD Initiative
Youth Campaign
Nicholas Riemer Nonkululeko Mayekiso Zimasa Tile Luncedo Mtwentwe Oyena Dyasi Wamashudu Mukheli Zintle Ntanjana Mandy Muchnik Terrence Kaswa Kovini Moodley
Awards
Become a member
How to become a member
Chartered Accountant CA(SA) Associate General Accountant AGA(SA) Accounting Technician AT(SA) How the SAICA endorsement process works
Future members
CA of the Future Competency Framework Schools and learners Universities, colleges and students Resources for academics Trainees IAC Examinations APC Examinations Exam results Exemption Route

Why become a member? Netpromoter Apply to become a member
Our Partners
Our Sponsors
Partner with Thuthuka
Our Partners
Resources
Standards
SAICA Technical Audit and Assurance (309) Corporate Reporting (326) Ethics (103)

Legislation and governance (709) Pathways to Relevance (39) Practice (53) Public Sector (235)

Sustainability (99) Tax (1130) SAICA guidance
Training Offices
Training Offices (23)
Events & Learning
Thuthuka
Vacancies

Overview

Who we are Our history Board National Council SAICA Executives Strategy Annual Integrated Report Committees

FAQs

General FAQs CEO roadshows

General

Governance and discipline Appointments and Nominations Ethics Procurement and tenders Vacancies Professional Health Index Annual General Meeting

Member info

Member value proposition Manage your membership Subscribe to Find a member Member support Member obligations Subscription fees Meet our members Membership statistics

Member networks

Regional representation International Region Reciprocity and Affiliations Global Accounting Alliance Chartered Accountants Worldwide

Member communities

Audit Committee Forum (ACF) Member in Business (MiB) Forum Small-Medium Practices (SMP) Forum Assurance Guidance Committee (AGC) Ethics Committee Accounting Practices Committee (APC) National Tax Committee (NTC) National Public Sector Committee

Member-exclusive content

eVOLVE IFRS Standards Navigator Access the Standards of GRAP SAICA TechTalk Useful tips IAASB 2025 Handbook

Budget Day

Budget Day 2026 Budget Day 2025 Budget Day 2024 Budget Day 2023 Budget Day 2022

Awards and Competitions

SAICA AWARDS Student Leadership Awards Trainee Trailblazer Awards Top-35-under-35 Awards Chairman's Awards Awards FAQ's Sponsorship Opportunities

Apply to the Thuthuka Bursary Make a pledge Thuthuka alumni Thuthuka news Celebrating 20 years of Thuthuka Gear up for Thuthuka Partner with Thuthuka

Trust restoration

Integrated Ethics project Webinars and Recordings Articles Member Profiles Events Trusted with the future Trust in Practice

Sustainability

Sustainable Development Goals Sustainability Technical Committee Sustainability Reporting National Imperatives

Career Mobility

Competency framework

SAICA’s road from CA2025 to CA of the Future Foresight Project Pathways to Relevance CPD Policy Rehabilitation Programme Online Learning Programmes

Socio Economic Impact

G20 Sustainability Matters

Digital Transformation Project

SMME support

SAICA Enterprise Development The Hope Factory SAICA SMP Hub

Member focused

The SAICABIZ Impact podcast Season 2 The SAICABIZ Impact podcast Season 1 Women’s month 2024 SAICA Difference Makers Conference Mental health Difference makers Business Emergency Rescue Mentorship Programme LEMS 2026 SAICA - UNISA PhD Initiative

Nicholas Riemer Nonkululeko Mayekiso Zimasa Tile Luncedo Mtwentwe Oyena Dyasi Wamashudu Mukheli Zintle Ntanjana Mandy Muchnik Terrence Kaswa Kovini Moodley

Become a member

How to become a member

Chartered Accountant CA(SA) Associate General Accountant AGA(SA) Accounting Technician AT(SA) How the SAICA endorsement process works

Future members

CA of the Future Competency Framework Schools and learners Universities, colleges and students Resources for academics Trainees IAC Examinations APC Examinations Exam results Exemption Route

General

Why become a member? Netpromoter Apply to become a member

Partner with Thuthuka

Events & Learning

All Press Releases The SAICABIZ Impact Podcast

Verify a Member

Useful links

AccountancySA Apply to Thuthuka Become a member CPD eIFRS/IFRS Standards Navigator Events & Learning Examinations FAQs Access the Standards of GRAP Top 35-under-35 Vacancies SAICA Endorsed Academic and Professional Programmes

Training Offices

Home
/
Audit and Assurance
/
Technical resources
/
Auditor Reporting
/
South African Auditing Practice Statement (SAAPS) 3 - Illustrative Reports

South African Auditing Practice Statement (SAAPS) 3 - Illustrative Reports

SAAPS 3 (Revised March 2024) - Illustrative Reports

March 2024GuidanceAudit and Assurance

Resources SAICA Technical Audit and Assurance (309) Advocacy (75) Thought leadership (30) Technical resources (204) Auditor Reporting (14) IAASB Auditor Reporting Toolkit (8) IRBA - Enhanced Auditor Reporting (2) South African Auditing Practice Statement (SAAPS) 3 - Illustrative Reports (1) Recent Developments (3) Less Complex Entities (LCEs) (9) Group Audits (7) Ethics & Fraud (1) ISA 240 (Revised) (1) ISA 315 (Revised 2019) (14) ISA 570 (Revised 2024) The Quality Management Standards (38) FAQ (5) Circulars (3) Guides (6) Other resources (73) IRBA resources (1) Regulatory Reports (2) Supporting Audit Quality (29) Service Organisations (1) Corporate Reporting (326) Ethics (103) Legislation and governance (709) Pathways to Relevance (39) Practice (53) Public Sector (235) Sustainability (99) Tax (1130) Training Offices (23) SAICA guidance

Go to:About
Go to:Members
Go to:Initiatives
- Go to:Thuthuka
- Go to:CA Of The Future
Go to:Become a member
Go to:Contact

© 2026 SAICA, NPO REGISTRATION NUMBER 020-050-NPO