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01 April
2025
Submitting 2024 information on revenue/number of employees by auditors and audit firms
IAASB Opens Public Consultation on Less Complex Group Audits
The International Auditing and Assurance Standards Board (IAASB) opened the public consultation for a group audit-specific section of the proposed auditing standard for less complex entities (LCEs)
“Non-compliances identified as a result of reviewing annual reports” - Third Edition
The document prepared by SARAS summarises major non-compliances as a result of standard compliance review of annual reports submitted by SARAS
“Priorities for 2021 and 2022 Annual Reports review process” – an important document for the entities was placed on the SARAS web-page
The document was developed for entities defined by the Law of Georgia on Accounting, Reporting and Auditing, serving auditors, oversight/regulatory bodies and other stakeholders of the annual reports
IAASB Begins Work on Global Standards for ESG Assurance
The International Auditing and Assurance Standards Board (IAASB) has published a public consultation for its 2024-27 proposed strategy and work plan
