The Audit Directive by the AGSA

The AGSA issued the Audit Directive, which was published in the Government Gazette on 8 February 2023.

The audit directive deals with a number of issues, including:

• the auditing standards and the frequency, nature and scope of the audits performed by the AGSA;
• matters applicable to section 4(3) audits where the AGSA has opted not to perform the audit; and
• the timing and submission of information for audit purposes.