№ files_lp_3_process_7_027491
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Regulatory summary outlining prohibitions on non-assurance services, financial interests, relationships, and other independence matters applicable to registered auditors under the IRBA Code of Professional Conduct.
Issuing body:
Independent Regulatory Board for Auditors (IRBA)
Committee:
Committee for Auditor Ethics
Document type:
Regulatory high level summary
Subject:
Prohibitions and independence requirements for audits and reviews
Applicable standards:
IRBA Code of Professional Conduct
Related standard:
IESBA Code of Ethics
Jurisdiction:
South Africa
Publication date:
11 October 2012
Place of issue:
Johannesburg
Scope:
Registered auditors, public interest entities and non-public interest entities
Referenced legislation:
Companies Act, 71 of 2008
Contact person:
Sandy van Esch, Director: Standards
Contact details:
[email protected]
Note:
; 087-940-8871
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The product description is provided for reference. Actual content and formatting may differ slightly.
Year:
2023
Region / city:
Geneva
Topic:
Emerging technologies, lethal autonomous weapon systems
Document type:
Final report
Organization / institution:
Convention on Prohibitions or Restrictions on the Use of Certain Conventional Weapons
Author:
High Contracting Parties to the Convention
Target audience:
Governments, international organizations
Period of validity:
2023
Approval date:
15 November 2023
Date of amendments:
N/A
Context:
Report on the work and decisions of the High Contracting Parties to the CCW regarding lethal autonomous weapon systems and the continuation of relevant discussions and activities.
Year:
2021
Region / City:
Geneva
Topic:
Lethal Autonomous Weapons Systems, Emerging Technologies
Document Type:
Report
Organization / Institution:
Group of Governmental Experts on Emerging Technologies in the Area of Lethal Autonomous Weapons Systems
Author:
N/A
Target Audience:
High Contracting Parties, Experts on Emerging Technologies
Period of Validity:
2021
Date of Adoption:
22 February 2022
Date of Changes:
N/A
Title:
Detestable Practices and Biblical Prohibitions in Deuteronomy 18 and Related Scriptures
Primary Scripture References:
Deuteronomy 18:9–12; 9:4–5; Genesis 15:16; Leviticus 18:21; Ezekiel 21:21; John 8:44; Isaiah 47:9–13; 8:19; 2 Chronicles 33:6; 2 Kings 23:26–27; 1 Chronicles 10:13–14; Daniel 2:2; Hebrews 9:27; Luke 16:22–26
Theme:
Biblical condemnation of occult and divination practices
Type of Document:
Religious teaching text
Religious Tradition:
Christianity
Key Topics:
Child sacrifice, divination, sorcery, witchcraft, mediums, spiritism, astrology, magic, Wicca
Geographical Context Mentioned:
Canaan; Judah; Jerusalem; Babylon
Figures Mentioned:
Abraham; Isaac; Jacob; Saul; Manasseh
Source Basis:
Biblical scripture with explanatory commentary
Intended Audience:
Readers seeking biblical perspective on occult practices
Year:
2021
Region / City:
Doha, Qatar
Topic:
Sanctions
Document Type:
Official Notice
Organization:
United Nations Security Council
Author:
United Nations Security Council Committee
Target Audience:
Public, Security and Enforcement Bodies
Effective Period:
From 23 March 2021
Approval Date:
23 March 2021
Date of Amendments:
23 March 2021
Contextual Description:
Official notice listing individuals affected by sanctions under UN Security Council resolutions, detailing amendments to the ISIL (Da’esh) and Al-Qaida Sanctions List.
Year:
2026
Organization:
Department of Agriculture, Fisheries and Forestry (DAFF)
Document type:
Policy / Procedure Manual
Version:
7.3
Scope:
Biosecurity industry participants
Audit types:
Probationary Audit Rate, Low Audit Rate
Compliance categories:
Critical non-compliance, Major non-compliance, Minor non-compliance
Key arrangement outcomes:
Containment, Isolation, Security, Identification, Traceability, Hygiene, Movement, Release, Awareness, Inspection, Treatment, Arrangement compliance, Notification, Supporting functions
Target audience:
Biosecurity industry participants
Fee structure:
On site $62/15min, Off site $37/15min
Reference conditions:
Biosecurity containment level 2 (BC2), Microbiological Class 5.2
Documented procedures:
Audit checklist, Site mapping, Signage, Access control, Waste storage
Year:
2026
Region / City:
Not specified
Theme:
Compliance Monitoring, Training Organisations
Document Type:
Guidance
Authority / Institution:
Civil Aviation Authority (CAA)
Author:
Not specified
Target Audience:
Small non-complex ATOs offering LAPL, PPL and associated ratings training
Period of Validity:
Not specified
Approval Date:
Not specified
Modification Date:
Not specified
Year:
2024
Region / City:
Australia
Topic:
Medical devices, Regulatory requirements, Audits
Document type:
Guidance document
Organization / Institution:
Therapeutic Goods Administration (TGA)
Author:
Commonwealth of Australia
Target audience:
Sponsors of medical devices seeking inclusion in the Australian Register of Therapeutic Goods (ARTG)
Period of validity:
2024
Approval date:
December 2024
Date of changes:
N/A
Year:
2026
Region:
KwaZulu-Natal, South Africa
Subject:
Environmental compliance and water use licensing
Document Type:
Terms of Reference / Scope of Work
Organization:
UMngeni UThukela Water
Audience:
Professional service providers / auditors
Period of Activity:
12 months
Legislation:
National Water Act 36 of 1998
Scope:
Audit of 15 licensed operational sites for WUL compliance
Output:
Compliance Audit Report including non-applicable conditions register, recommendations, timelines, and cost estimates
Year:
2024
Region / City:
Online Agriculture Products Store
Topic:
Business Analysis Process and Strategy
Document Type:
Report
Organization / Institution:
CoEPD
Author:
Mr. Karthik
Target Audience:
Business Analysts, Project Managers, Stakeholders
Period of Validity:
N/A
Approval Date:
N/A
Modification Date:
N/A
Year:
2025
Region / City:
Not specified
Topic:
340B Compliance Audit
Document Type:
Instructional Guide
Organization / Institution:
Apexus LLC
Author:
Not specified
Target Audience:
Covered Entity Leaders
Period of Action:
Not specified
Approval Date:
Not specified
Amendment Date:
Not specified
Year:
2024-2025
Region / City:
Idaho
Subject:
Audits of Local Schools
Document Type:
Memorandum
Organization / Institution:
Idaho State Department of Education
Author:
Idaho State Department of Education
Target Audience:
Auditors of Idaho Public Schools
Period of Validity:
FY 2025
Approval Date:
Not specified
Amendment Date:
Not specified
Jurisdiction:
England
Legal framework:
Education Act 2002 (sections 175 and 157)
Related statutory guidance:
Keeping Children Safe in Education
Education settings covered:
Schools, colleges, post-16 education providers
Governing responsibility:
Governing bodies and proprietors
Issuing context:
Local authority safeguarding oversight
Associated organisations:
Department for Education, Hertfordshire Safeguarding Children Partnership
Primary focus:
Safeguarding and child welfare
Document type:
Guidance
Intended users:
School and college leadership and management
Audit scope:
Safeguarding practice standards and quality assurance
Regulatory context:
Ofsted, ISI, Department for Education
Related legislation:
Further and Higher Education Act 1992; Apprenticeships, Skills, Children and Learning Act 2009
Referenced roles:
Designated Safeguarding Lead, Child Protection School Liaison Officer
Year:
2023
Region / city:
Europe
Topic:
Hybrid audits, quality management systems, MDR/IVDR
Document type:
Position paper
Organ / institution:
Team-NB
Author:
Team-NB
Target audience:
Notified bodies, auditors, manufacturers
Validity period:
Indefinite
Approval date:
May 16th, 2023
Date of amendments:
Not specified
Year:
2024
Region / City:
Global
Topic:
Data Management, Financial Audits, Programmatic Advertising
Document Type:
Guidelines
Organization:
Cross-industry Programmatic Supply Chain Taskforce
Author:
Not specified
Target Audience:
Advertisers, Publishers, Auditors
Effective Period:
Ongoing
Approval Date:
4th July 2024
Date of Changes:
4th July 2024
Note:
Year
Theme:
Laboratory Safety
Document Type:
Checklist
Note:
Year
Subject:
Financial statement audits, Australian auditing standards
Document Type:
Template
Organization / Institution:
Australian Auditing Standards
Target Audience:
Auditors, management, governance bodies
Year:
2024
Region / City:
Madison, WI
Topic:
IT Audits and Consulting
Document Type:
Addendum
Organization / Institution:
Wisconsin Department of Employee Trust Funds
Author:
A. John Voelker
Target Audience:
Potential Proposers for RFP ETD0060
Period of Validity:
July 25, 2024
Approval Date:
July 25, 2024
Date of Changes:
None