proposed South African Auditing Practice Statement (SAAPS) 3 (Revised XXX 2026), Illustrative Reports
Official source
Source domain: irba.co.za
Collected on 17 June 2026
Always confirm details on the official source before acting.
What this means
What this document offers
Read out of this document by Govermate's AI, in its own words. Each one quotes the line it came from — confirm on the official source before acting.
Download the proposed SAAPS 3 (Revised) Illustrative Reports exposure draft free of charge
You can download the proposed SAAPS 3 (Revised), Illustrative Reports exposure draft free of charge from the IRBA’s Exposure Drafts and Comment Letters webpage.
- Who it is for
- members of the public and stakeholders who want to review the proposed SAAPS 3 (Revised) Illustrative Reports
- How to act on it
- Download the document free of charge from the IRBA’s Exposure Drafts and Comment Letters webpage.
Show the line this came from
This proposed SAAPS 3 (Revised) may be downloaded free of charge from the IRBA’s Exposure Drafts and Comment Letters webpage.
Submit comments on the proposed SAAPS 3 (Revised) Illustrative Reports
You can submit comments on the proposed SAAPS 3 (Revised), Illustrative Reports. Comments must be submitted electronically in Word and PDF formats to standards@irba.co.za by 7 August 2026, and all comments will be treated as public record and posted on the IRBA website.
- Who it is for
- respondents who want to comment on the exposure draft
- How to act on it
- Email your comments electronically in Word and PDF formats to standards@irba.co.za by 7 August 2026.
- Closes
- 7 August 2026
Show the line this came from
Respondents are requested to submit their comments electronically in Word and PDF formats to standards@irba.co.za. All comments will be considered as a matter of public record and will be posted on the IRBA website. Comments should be submitted by 7 August 2026.
Facts
Reference
LECTING REVISIONS TO ISA 570
Key Takeaways
- document title: proposed SAAPS 3 (Revised) Illustrative Reports
- issue date: June 2026
- comment deadline: 7 August 2026
- subject: updates to Illustrative Reports reflecting revisions to ISA 570 (Revised 2024), ISA 240 (Revised), and narrow-scope amendments to ISQMs, ISAs, ISRE 2400 (Revised)
- organization: Independent Regulatory Board for Auditors (IRBA)
- CFAS approval: May 2026
- submission method: electronically to standards@irba.co.za
- final pronouncement: pending; content should not be used until final pronouncement
- participants: CFAS Task Group, SAICA, Auditor-General of South Africa
- contact: standards@irba.co.za
Dates
Closing Date
7 August 2026