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News & Press: AUDIT AND ASSURANCE

Services only auditors may provide

31 March 2014   (0 Comments)
Posted by: Nicolaas van Wyk

A number of acts, regulations and policies require the appointment of an auditor to issue an auditors report. An auditor is a person registered with the IRBA. Only registered auditors may perform the following engagements. SAICA, SAIPA and SAIBA members that are not registered auditors may not perform the following work:

The list is not complete and will be updated in due course. SAIBA continuously engage with relevant regulators and departments to obtain additional recognition for SAIBA members.

  • Auditor of companies and other entities
  • Executor of deceased estates
  • Attorneys trust accounts
  • Independent reviewer of non-owner managed companies with a public interest score of between 100 and 349
  • Estate agents trust accounts
  • Travel agents and travel agencies
  • Agricultural produce agents
  • B-BBEE verification agents for measured entities
  • Sheriffs of the courts
  • Drought scheme for farmers
  • Honorary auditor for club, institute or association

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