On 01 March 2023, the Independent Regulatory Board for Auditors (IRBA)’s Committee for Auditing Standards approved new illustrative reports to be used by auditors of business property practitioners when reporting to the Property Practitioners Regulatory Authority (PPRA) in terms of section 54(5)(b) of the Property Practitioners Act (PPA) and Regulation 2.4.4 of the Property Practitioners Regulations.
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2023_new_illustrative_trust_account_audit_reports
