SAICA Student Handbook 2020/2021: Volume 2 covers the following:
Volume 2A (1) - International Audit Standards
Volume 2A (2) - International Audit Standards
Volume 2B - SAICA & IRBA Pronouncements; Legislation; Governance
Standard Setting Boards (IAASB, IESBA and IPSASB) are undertaking a joint project that is being funded and project managed by IFAC to digitize the Handbooks of the three Boards. This was targeted for completion into 2021 (originally intended for end of 2020), which would have removed the need to issue manual versions of these Handbooks. IAASB will endeavor to publish one more manual version of the IAASB Handbook, but this is only planned after SAICA’s Handbooks are required to go to print to be ready for the 2021 academic year.
Therefore the SAICA Handbook Volume 2A for 2020/2021 will be the IAASB 2018 manual version (latest version available)
To ensure that SAICA Handbooks include the latest/new and revised standards issued after the IAASB 2018 version, a Volume 2A supplement (separate book) will be published to include:
- ISA 315 (Revised), effective from 15 December 2021
- ISRS 4400 (Revised), effe3ctive from 1 January 2022
- ISQM 1, effective from 15 December 2022
- ISQM 2, effective from 15 December 2022
- ISA 220 (Revised), effective from 15 December 2022
Preceding versions of these standards listed above will be omitted from the 2020/2021 version of the SAICA Handbook Volume 2A.
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