Other resources

ISA 540 (Revised) Implementation Tool

5 April 2022PublicationAuditing Accounting Estimates

Auditing Accounting Estimates in the Current Evolving Environment Due to COVID-19

26 June 2020Auditing Accounting Estimates

ISA 540 (Revised) Key Concepts and Changes

Auditing Accounting Estimates

Preparing for Changes to ISA 540 on Auditing Accounting Estimates

Auditing Accounting Estimates

ISA 540 (Revised) Implementation Support: Audit Client Briefing

Auditing Accounting Estimates

IAASB ISA 540 (Revised) Implementation Support

Auditing Accounting Estimates

ISA 540 (Revised) Implementation: Illustrative Examples for Auditing Simple and Complex Accounting Estimates

29 May 2020Auditing Accounting Estimates

The IAASB issues New Illustrative Examples for ISA 540 (Revised) Implementation: Expected Credit Losses

31 August 2020Accounting Estimates

Implementation Tool for Auditing Accounting Estimates and Related Disclosures

September 2021PublicationAuditing Accounting Estimates

Audit of Accounting Estimates: ISA 540 (Revised): Technical Overview

13 September 2019Auditing Accounting EstimatesInformation session

2019 Auditing of Accounting estimates seminar

September 2019Auditing Accounting EstimatesInformation session

Application for Refund of bank charges and audit fees form

May 2025FormAudit and Assurance

The property practitioners’ landscape

December 2023ArticleAudit and Assurance

SAICA Information session on Legal Practitioner’s Trust Accounts Engagements

2 February 2023RecordingAssurance

SAICA webcast on the audit of property practitioners

11 July 2022RecordingAudit of Property Practitioners

Guideline on audit, accounting records and trust accounting requirements for business property practitioners

May 2022GuidelineAudit of Property Practitioners

2022 Audit reports on trust accounts

27 June 2022Transitional provisionsAudit of Property Practitioners

Guideline on audit, accounting records and trust accounting requirements for business property practitioners

May 2022GuideAudit of Property Practitioners

CIPC Practice Note 3 of 2022

13 May 2022Practice NoteIndependent Reviews

Application for refund of bank charges and audit fees

25 May 2022Application formAudit and Assurance

Paying section 86(2) and (3) trust interest due to the LPFF into the incorrect bank accounts

25 May 2022CommunicationAudit of Legal Practitioners’ Trust Accounts

Payment of unclaimed and unknown trust monies in accordance with Section 87(4) of the LPA

25 May 2022CommunicationAudit of Legal Practitioners’ Trust Accounts

Payment of trust interest accrued on trust accounts held in terms of Section 86 of the LPA to the LPFF

25 May 2022CommunicationAudit of Legal Practitioners’ Trust Accounts

List of banks that have entered into banking arrangements with the LPFF in terms of section 63(1)(g) of the Legal Practice Act (LPA)

25 May 2022CommunicationAudit of Legal Practitioners’ Trust Accounts

IFAC's Vision for High-Quality Sustainability Assurance

VariousSustainability and other Extended External Reporting

Final Property Practitioners Regulations 2022

14 January 2022PublicationAudit of Property Practitioners

A profession in transition – a changing landscape

2018NewsletterAudit of Legal Practitioners’ Trust Accounts

Assurance Engagement on Attorneys’ Trust Account

2018NewsletterAudit of Legal Practitioners’ Trust Accounts

IRBA Revised Guide for Registered Auditors: Engagements on Attorneys Trust Accounts

March 2017Guide

Understanding Road Accident Fund Claims

2018NewsletterAudit of Legal Practitioners’ Trust Accounts

Payment of manual trust interest

February 2021CommunicationAudit of Legal Practitioners’ Trust Accounts

Explanation of changes in trust accounts in terms of Section 63(1)(g)

CommunicationAudit of Legal Practitioners’ Trust Accounts

Understanding Contingency Fee Agreements

2018NewsletterAudit of Legal Practitioners’ Trust Accounts

Communication on the Sweeping of the 5% of interest earned on Section 86(4) trust investments in terms of Section 86(5) of the Legal Practice Act

Feb 2019CommunicationAudit of Legal Practitioners’ Trust Accounts

SAICA Communication Transitional arrangement LPA and LPC Rules

CommunicationAudit of Legal Practitioners’ Trust Accounts

SAICA Analysis of the Changes to the Legal Profession relevant to Accountants and Auditors

July 2019AnalysisAudit of Legal Practitioners’ Trust Accounts

Update on the Legal Practice Act – The Current State Of Affairs

2019NewsletterAudit of Legal Practitioners’ Trust Accounts

Conveyancing Practice

March 2019NewsletterAudit of Legal Practitioners’ Trust Accounts

Audit Requirements relating to the Business Accounts of Legal Practitioners now clarified

ArticleAudit of Legal Practitioners’ Trust Accounts

Fees Charged for Legal Services

2019NewsletterAudit of Legal Practitioners’ Trust Accounts

List of Recoverable and non-recoverable bank charges (current list that was issued during 2009)

30 April 2009CommunicationAudit of Legal Practitioners’ Trust Accounts

Engagements on Legal Practitioners' Trust Accounts

Resource Date 17 April 2020AdvisoryAudit of Legal Practitioners’ Trust Accounts

Impact of the withdrawal of the CIPC non-binding opinion on sections 90 and 92 of the Companies Act

19 May 2020Media statementAudit of Legal Practitioners’ Trust Accounts

SAICA Frequently Asked Questions: Assurance Engagements on Legal Practitioners’ Trust Accounts

FAQAudit of Legal Practitioners’ Trust Accounts

LPC Advisory: Retention period for documents and place of retention

8 June 2020AdvisoryAudit of Legal Practitioners’ Trust Accounts

Legal Practitioners to Pay an Administrative Fee for the Late Submission of Auditor’s Reports

28 September 2020AdvisoryAudit of Legal Practitioners’ Trust Accounts

Final Rules as per Legal Practice Act 28 of 2014

20 July 2018PublicationAudit of Legal Practitioners’ Trust Accounts

Legal Practice Act, No.28 of 2014

22 September 2014PublicationAudit of Legal Practitioners’ Trust Accounts

FAQs for auditors of estate agents

March 2015FAQAudit of Property Practitioners

Audit compliance notifications issued by the EAAB

NotificationsAudit of Property Practitioners

SAICA Estate Agents Information Session 2018 Questions & Responses

12 April 2018Questions & ResponsesAudit of Property Practitioners

2016 & 2018 SAICA Estate Agents Audit Information Session Recordings

Information SessionAudit of Property Practitioners

EAAB Guide

GuideAudit of Property Practitioners

Draft Property Practitioners Regulations 2020

6 March 2020PublicationAudit of Property Practitioners

Property Practitioners Act No. 22 of 2019

19 September 2019PublicationAudit of Property Practitioners

IFAC Guide to Compilation Engagements

24 September 2015Publication

IFAC SMP Committee - Guide to Review Engagements (December 2013)

1 December 2013GuideIndependent Reviews

CIPC Practice Guidelines on Independent Review Process

GuideIndependent Reviews

ISRE 2400 (Revised) - Engagements to Review Financial Statements

27 September 2012Review

Agreed-upon procedures engagements - Practitioner alert

August 2020PublicationAgreed-Upon Procedures

The agreed-upon procedures report - Key focus areas

14 October 2021SlidesAgreed-Upon Procedures

Agreed-Upon Procedures Engagements - A growth and value opportunity

2020PublicationAgreed-Upon Procedures

ISRS 4400 (Revised) Agreed-Upon Procedures Engagements (Final Pronouncement; Basis for Conclusions and Fact Sheet)

3 April 2020PublicationOther Assurance and Related Services

Recording of the SAICA webinar on ISRS 4400 (Revised)

22 September 2020RecordingOther Assurance and Related Services

Recording of Launch Event of the IAASB's Non-Authoritative Guidance on Applying ISAE 3000 (Revised)

6 July 2021RecordingOther Assurance and Related Services/ Extended External Reporting

Non-Authoritative Guidance on applying ISAE 3000 (Revised) to Sustainability and other Extended External Reporting Assurance Engagements

6 April 2021PublicationOther Assurance and Related Services/ Extended External Reporting

Property Practitioners Act 22 of 2019 An overview

2019Other Assurance and related servicesAccountancy SA

Professional judgement guidance for auditors

23 June 2022GuidanceProfessional Judgement

FAQ - Risk of overreliance on technology

18 March 2021Publicationtechnology

Audit documentation when using ATT

April 2020Publicationtechnology

FAQ using ATT in performing audit procedures

28 September 2020Publicationtechnology

Non-authoritative support material: using ATT on audit planning

7 December 2021PublicationAutomated Tools and Techniques (ATT)