.png?sfvrsn=dd675fd5_2)
.png?sfvrsn=7844d69f_0)
6a6c7fe2013f4be3b0ecc0a5930da5c9.jpg?sfvrsn=ab5334c8_0)
/business-management-global-connection/istock-1167579720-c.jpg?sfvrsn=ff93f9a5_2)
/audit-assurance/istock-1169206203-c.jpg?sfvrsn=1d6f9b25_6)
/ethics-and-professionalism/istock-1141115724-c.jpg?sfvrsn=4e54d691_2)
/audit-assurance/istock-818732836-c-v3.jpg?sfvrsn=ae44e7b7_0)
.png?sfvrsn=905ee1bd_0)
/legal-secretarial/istock-866706340-c.jpg?sfvrsn=d7f57b8c_2)
The introduction of Section 59A to the Accountants Act requires auditor’s reports issued by a public accountant or an accounting entity that fall within the scope of Section 59A(4) to clearly state the full name of the public accountant responsible for the audit engagement, regardless of the auditing standards applied. Previously, this requirement was only applicable for listed entities under the SSAs.
Since Section 59A of the Accountants Act became applicable to auditor’s reports dated on or after 6 May 2026, questions have arisen regarding the application of the requirements under Section 59A(4).
Drawing on these implementation queries, this Audit Bulletin has been prepared to provide responses to frequently asked questions and assist public accountants in applying the new requirements.
Read more