Back to opportunities
Official source
Source domain: irba.co.za
Collected on 28 June 2026
Always confirm details on the official source before acting.
What this means
The document reports that IRBA’s Board approved narrow-scope amendments to IAASB standards arising from IESBA’s Using the Work of an External Expert project. It lists the IAASB standards affected and notes these amendments align IAASB standards with updated IESBA IRBA Code requirements. The amendments become effective for periods beginning on or after 15 December 2026, with early adoption contingent on adopting related IRBA Code revisions. Contact information is provided for inquiries.
Key Takeaways
- organization: Independent Regulatory Board for Auditors (IRBA)
- project: Narrow-Scope Amendments to IAASB Standards Arising from IESBA Using the Work of an External Expert Project
- standards affected: ISA 620, ISRE 2400 (revised), ISAE 3000 (revised), ISRS 4400 (revised)
- effective date: periods beginning on or after 15 December 2026
- relation: amendments aligned with revisions to IESBA Code and IRBA Code
- contact: standards@irba.co.z
Dates
Closing Date
15 December 2026