№ files_lp_3_process_7_027488
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Regulatory guidance notice issued by the Independent Regulatory Board for Auditors outlining the implications of the amended QSE scorecard and EME requirements under specified Government Gazettes for the application of SASAE 3502 and related B-BBEE assurance engagements in South Africa.
Year: 2015
Date of issue: 6 July 2015
Place of issue: Johannesburg
Issuing body: Independent Regulatory Board for Auditors (IRBA)
Department: Standards Department
Author: Imran Vanker, Director: Standards
Document type: Regulatory guidance notice
Subject: Application of amended QSE scorecard and EME requirements to SASAE 3502
Related legislation: B-BBEE Amendment Act 46 of 2013
Related standards: South African Standard on Assurance Engagements (SASAE) 3502
Referenced Gazettes: Gazette 36928 (11 October 2013); Gazette 38765 (6 May 2015); Gazette 38766 (6 May 2015); Gazette 38799 (15 May 2015)
Geographical scope: South Africa
Target audience: B-BBEE Approved Registered Auditors (BARs)
Transitional period referenced: Until 30 October 2015
Effective dates referenced: 1 May 2015; 1 November 2015
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