Home
/
Legislation and governance
/
Promotion of Access to Information Act
/
Technical resources

SAICA Technical
Audit and Assurance
Advocacy
Submissions
Technical Submissions: International Auditing and Assurance Standards Board
Technical Submissions: Independent Regulatory Board of Auditors (IRBA)
Technical Submissions: Legal and Property Practitioner's Trust account audits
Technical Submissions: Other International Organisations
Technical Submissions: Other Local Regulators
Thought leadership
Articles
Applying professional scepticism and judgement
Other Assurance and related services
Reporting and Completion
Risk Assessment, internal controls and response to risks in external audit
Supporting Audit Quality
Technology
Audit Reform
Video and recordings
Discussion Forums
Frequently Asked Questions on Audit and Emerging Technologies (FAQ)
Technical resources
Auditor Reporting
IAASB Auditor Reporting Toolkit
IRBA - Enhanced Auditor Reporting
IRBA – Enhanced Auditor Reporting Rule
IRBA Staff Practice Alert 9: Guidance on the IRBA Rule on Enhanced Auditor Reporting for the Audit of Financial Statements of Public Interest Entities
EAR Rule – Example Audit Reports
South African Auditing Practice Statement (SAAPS) 3 - Illustrative Reports
Recent Developments
Less Complex Entities (LCEs)
Group Audits
Standard
Implementation
Other
Ethics & Fraud
ISA 240 (Revised)
ISA 315 (Revised 2019)
ISA 570 (Revised 2024)
Standard
The Quality Management Standards
Standards
Implementation
ISQM Discussion Forum
Other
Webinars
ASA Articles
FAQ
Circulars
Guides
Other resources
Auditing Accounting Estimates
Implementation
Recordings
Articles
Other
Other Assurance and Related services
Agreed-Upon Procedures
Sustainability and other Extended External Reporting
Independent Reviews
Standards and Pronouncements
Guides
Other Resources
Compilation Engagements
Audit of Property Practitioners
Act and Regulations
Other resources
Useful links
Audit of Legal Practitioners’ Trust Accounts
Communication and guidance
Act and Rules
Useful links
Professional judgement
Technology
Automated Tools and Techniques (ATT)
IRBA resources
Regulatory Reports
Supporting Audit Quality
IRBA Public Inspections Reports
IRBA Transparency reporting and Audit Quality Indicators (AQIs)
IFIAR Inspections Findings
Mandatory Audit Firm Rotation (MAFR)
SAICA webinars related to IRBA Public Inspections Reports
Articles
Service Organisations
Corporate Reporting
Financial Reporting
Technical resources
Circulars
Guides
Educational material
FAQ
Archive
Illustrative Financial Statements
Pronouncement
Newsletters
XBRL SA Newsletters
Financial Reporting Newsletters
Events, Videos and Recordings
Advocacy
Request for comment
Submissions
Committees
Accounting Practices Board (APB)
Accounting Practices Committee (APC)
CFO Forum
Agendas
Mandatory Audit Firm Rotation (MAFR)
Financial Reporting Investigation Panel (FRIP)
JSE communication to companies
New IFRS Standards
IFRS 18 - Presentation and Disclosure in Financial Statements
Audit firms resources
IFRS 19 – Subsidiaries without Public Accountability: Disclosures
IFRS Standards Amendments
IFRS for SMEs
IFRS 17 – Insurance Contracts
Amendments to IFRS 17
Submissions
SAICA Events, Guides and Resources
IASB Resources
SAICA IFRS 17 Discussion Papers
Technical resources from audit firms and regulators
Events
Financial Reporting Archive
Technical resources
Circulars Archive
Guides
Educational material
FAQ
Illustrative Financial Statements
CFO Forum Archive
Agendas
Mandatory Audit Firm Rotation (MAFR)
Other
Integrated Reporting
Technical Resources
FAQ
Videos
Thought Leadership
Articles
Articles
Regulated Industries
Advocacy
Banking
Insurance
Investment Management
Medical Schemes
Submissions
Retirement Funds
Technical resources
Guides
Newsletters
Tools
Video and Recordings
Illustrative Reports
Thought Leadership
Valuations
International Valuation Standards
Advocacy
Technical Resources
Thought Leadership
Documents for consultation
Sustainability
Sustainability Reporting
Sustainability Technical Committee
Integrated Thinking
Standards and Framework
Ethics
Technical resources
Video and Recordings
Case studies
Code of Conduct
Comment letter
Exposure drafts
Fact Sheets
Ethics guidance
Frequently asked questions
Thought leadership
Research reports
Video and Recordings
Articles
Research
Technology: Ethics and Independence Considerations
Whistleblowing
Legislation and governance
Auditing Profession Act
Advocacy
Draft Financial Matters Amendment Bill 2018
Request for comment
Submission
Financial Matters Amendment Bill 1 of 2019
Request for comment
Submission
Auditing Profession Amendment Bill 2 of 2020
Request for comment
Submission
Draft proposed Disciplinary Rules for Registered Auditors
Request for comment
Submission
Technical Resources
Acts
Judgements
Audit Committee Forum Guidance Paper
Basic Conditions of Employment Act
Business Rescue
Notices
CIPC
Technical resources
Notices
Checklists
Close Corporations Act
Technical resources
Acts
Regulations and Notices
Information
Commissioner of Oaths
Technical resources
Acts
Regulations and Notices
Information
Consumer Protection Act
Technical resources
Acts
Regulations
Government Notices
Guides
Thought leadership
Articles
General
Technical resources
JSE listings requirement
Technical resources
SAICA Guidance Issued
Guidance Letters
Letters
Advocacy
Request For Comments
Legal updates
2026 Legal updates
2025 Legal updates
2024 Legal updates
2023 Legal updates
2022 Legal updates
2021 Legal updates
2020 Legal updates
National Minimum Wage Act
Technical resources
Act
Regulations And Notices
Non-Profit Organisation Act
Technical resources
Act
Advocacy
Submissions
Request For Comments
Regulations and Notices
Protection of Personal Information Act (POPIA)
General
Technical resources
Information
Video and Recordings
Act
Regulations and Notices
Advocacy
Request for comment
Submission
Thought leadership
Media release
Webinars
Retention of Records
Co-operatives Act
Technical Resources
Acts
Notices
Regulations
Webinars
Compensation for Occupational Injuries and Diseases Act
Advocacy
Compensation for Occupational Injuries and Diseases Amendment Bill (COID)
Request for comment
Submission
Technical resources
Acts
Information
Regulations and Notices
Thought leadership
Employment Equity Act
Technical Resources
Information
Regulations and Notices
Financial Intelligence Centre Act (FICA)
Advocacy
Information
Requests for comment
Submissions
Technical resources
Regulations and notices
Information
Thought leadership
Immigration Act
Advocacy
Requests for comment
Submissions
Technical Resources
Guides
Regulations
Master of the High Court
Advocacy
Information
Feedback
Requests for comment
Submissions
Technical Resources
Acts
Directives
2025 Directives
2024 Directives
2023 Directives
2021 Directives
2020 Directives
2018 Directives
2017 Directives
2016 Directives
2015 Directives
2014 Directives
Information
Regulations and notices
Prescription Act
Act
Case law
Summary of the Case Laws
Promotion of Access to Information Act
Technical resources
Acts
Regulations and notices
Thought Leadership
Media releases
Articles
Conduct of Financial Institutions Bill (COFI)
Advocacy
Requests for comment
Submissions
Lotteries Act
National Credit Act
Technical resources
Acts
Bill
Guidelines
Regulations and Notices
Circulars
Thought leadership
Articles
Information
Sectional Title Schemes Management Act
Advocacy
Request for Comments
Submissions and Comments
Technical resources
Acts
Regulations and Notices
Thought leadership
Articles
Information
Companies Act
Advocacy
Request for comment
Submission
Thought leadership
Articles / media releases
Media release
Technical resources
Guidance
Webinars
Information
CIPC notices
Legal opinions
Case law
Non-binding opinions
Legislation
Unemployment Insurance Act (UIF)
Technical resources
Acts
Regulations and Notices
Information
Videos and Recordings
Anti-money Laundering
Acts
Information
Audit Committee
Public Sector Audit Committee
Private Sector Audit Committee
Audit Committee Forum Guidance Paper
Climate Change
Technical Guidance
Pathways to Relevance
Advocacy
Thought leadership
Videos and Recordings
CA of the future
Competency framework
Digital acumen
Enabling competencies
Practice
Technical resources
Registration form
Video and Recordings
Data
Cloud in Practice
Online Courses
Other
Thought leadership
Newsletter
SMP Support
CA(SA) Declaration
Public Sector
Technical resources
Videos and Recordings
Recordings
Seminars & Events Recordings
Checklists
Guides
Templates
Quarterly Newsletters
Advocacy
Submissions
Stakeholder Notices
Acts
B-BBEE Codes
Checklists
Circulars
FAQ
Gazettes
Guides
Instruction Notes
Other Information
Research Papers
Standards
Templates
Thought Leadership
Articles
Media Release
Sustainability
Reporting
Thought Leadership
Articles
Publications
Research
Advocacy
Articles
Position
Technical Resources
Articles
Committee Reports
Newsletters
Useful resources
Video and Recordings
Assurance
Advocacy
Articles
Videos
Technical Resources
Publications
Articles
Interviews
Videos
Thought Leadership
Articles
Publications
Exposure Draft and Comment letters
Other Material guidance
Climate Change
Technical Resources
Articles
Videos
Thought Leadership
Articles
Webcasts
Biodiversity and Nature Related
Sustainability Technical Committee (STC)
Overview
Advocacy
Articles
Newsletters
Technical resources
Articles
Thought leadership
Articles
Publication
Health & Wellbeing
Advocacy
Interviews
Technical Resources
Interviews
Thought Leadership
Interviews
Publications
Videos and Recordings
Integrated Reporting and Thinking
Technical Resources
Interviews
Thought Leadership
Articles
Videos
Standards and Framework
Other Technical Guidance
Tax
Submissions
Guides
Archived Tax Guides
Feedback Summaries
Tax Practitioner Regulation / Tools
Video and Recordings
Legal and Policy
2026 Legal and Policy
2025 Legal and Policy
2024 Legal and Policy
2023 Legal and Policy
2022 Legal and Policy
2021 Legal and Policy
Budget
Budget 2024
Budget 2023
Budget 2022
Budget 2021
Budget 2020
Budget 2019
Budget 2018
Budget 2017
Response to SAICA Submissions
Tax Alerts
Research
Case law summaries
Training Offices
Become a SAICA Training Office
Manage an Existing SAICA Training Office
Logos
Brand guidelines
Fees
SAICA Endorsed Academic and Professional Programmes
Training Regulations
FAQs and Resources
Structure of the SAICA Training Programme
Guidelines
Service providers
CA2025 Guidance and Assessment Resources
Guidance
Templates
Videos
Assessment instruments
Assessment guidelines
Ethics
Guidance
Articles
SAICA guidance

No results