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Other Assurance and Related services

Agreed-upon procedures engagements - Practitioner alert

August 2020PublicationAgreed-Upon Procedures

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The agreed-upon procedures report - Key focus areas

14 October 2021SlidesAgreed-Upon Procedures

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Agreed-Upon Procedures Engagements - A growth and value opportunity

2020PublicationAgreed-Upon Procedures

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

3 April 2020PublicationOther Assurance and Related Services

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Recording of the SAICA webinar on ISRS 4400 (Revised)

22 September 2020RecordingOther Assurance and Related Services

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IFAC's Vision for High-Quality Sustainability Assurance

VariousSustainability and other Extended External Reporting

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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

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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

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CIPC Practice Note 3 of 2022

13 May 2022Practice NoteIndependent Reviews

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

1 December 2013GuideIndependent Reviews

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CIPC Practice Guidelines on Independent Review Process

GuideIndependent Reviews

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ISRE 2400 (Revised) - Engagements to Review Financial Statements

27 September 2012Review

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IFAC Guide to Compilation Engagements

24 September 2015Publication

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The property practitioners’ landscape

December 2023ArticleAudit and Assurance

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SAICA webcast on the audit of property practitioners

11 July 2022RecordingAudit of Property Practitioners

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

May 2022GuidelineAudit of Property Practitioners

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2022 Audit reports on trust accounts

27 June 2022Transitional provisionsAudit of Property Practitioners

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

May 2022GuideAudit of Property Practitioners

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Final Property Practitioners Regulations 2022

14 January 2022PublicationAudit of Property Practitioners

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FAQs for auditors of estate agents

March 2015FAQAudit of Property Practitioners

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Audit compliance notifications issued by the EAAB

NotificationsAudit of Property Practitioners

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SAICA Estate Agents Information Session 2018 Questions & Responses

12 April 2018Questions & ResponsesAudit of Property Practitioners

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2016 & 2018 SAICA Estate Agents Audit Information Session Recordings

Information SessionAudit of Property Practitioners

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EAAB Guide

GuideAudit of Property Practitioners

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Draft Property Practitioners Regulations 2020

6 March 2020PublicationAudit of Property Practitioners

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Property Practitioners Act No. 22 of 2019

19 September 2019PublicationAudit of Property Practitioners

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Property Practitioners Act 22 of 2019 An overview

2019Other Assurance and related servicesAccountancy SA

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Application for Refund of bank charges and audit fees form

May 2025FormAudit and Assurance

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SAICA Information session on Legal Practitioner’s Trust Accounts Engagements

2 February 2023RecordingAssurance

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Application for refund of bank charges and audit fees

25 May 2022Application formAudit and Assurance

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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

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

25 May 2022CommunicationAudit of Legal Practitioners’ Trust Accounts

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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

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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

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A profession in transition – a changing landscape

2018NewsletterAudit of Legal Practitioners’ Trust Accounts

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Assurance Engagement on Attorneys’ Trust Account

2018NewsletterAudit of Legal Practitioners’ Trust Accounts

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

March 2017Guide

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Understanding Road Accident Fund Claims

2018NewsletterAudit of Legal Practitioners’ Trust Accounts

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Payment of manual trust interest

February 2021CommunicationAudit of Legal Practitioners’ Trust Accounts

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

CommunicationAudit of Legal Practitioners’ Trust Accounts

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Understanding Contingency Fee Agreements

2018NewsletterAudit of Legal Practitioners’ Trust Accounts

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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

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SAICA Communication Transitional arrangement LPA and LPC Rules

CommunicationAudit of Legal Practitioners’ Trust Accounts

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

July 2019AnalysisAudit of Legal Practitioners’ Trust Accounts

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

2019NewsletterAudit of Legal Practitioners’ Trust Accounts

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Conveyancing Practice

March 2019NewsletterAudit of Legal Practitioners’ Trust Accounts

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

ArticleAudit of Legal Practitioners’ Trust Accounts

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Fees Charged for Legal Services

2019NewsletterAudit of Legal Practitioners’ Trust Accounts

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

30 April 2009CommunicationAudit of Legal Practitioners’ Trust Accounts

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Engagements on Legal Practitioners' Trust Accounts

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

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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

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

FAQAudit of Legal Practitioners’ Trust Accounts

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LPC Advisory: Retention period for documents and place of retention

8 June 2020AdvisoryAudit of Legal Practitioners’ Trust Accounts

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

28 September 2020AdvisoryAudit of Legal Practitioners’ Trust Accounts

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Final Rules as per Legal Practice Act 28 of 2014

20 July 2018PublicationAudit of Legal Practitioners’ Trust Accounts

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Legal Practice Act, No.28 of 2014

22 September 2014PublicationAudit of Legal Practitioners’ Trust Accounts

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Resources SAICA Technical Audit and Assurance (309) Advocacy (75) Thought leadership (30) Technical resources (204) Auditor Reporting (14) 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) Auditing Accounting Estimates (11) Other Assurance and Related services (56) Agreed-Upon Procedures (5) Sustainability and other Extended External Reporting (3) Independent Reviews (4) Compilation Engagements (1) Audit of Property Practitioners (14) Audit of Legal Practitioners’ Trust Accounts (29) Professional judgement (1) Technology (4) 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