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Circular 15 of 2024: IFRS Foundation trademark impact on auditor report templates

The Council for Medical Schemes (CMS) would like to inform all stakeholders that the revised prescribed auditor report templates regarding ISA700, ISA800, ISA810, ISRE2410 and ISAE3000, effective for the 2023 financial year, have been published. The reason for the revision is due to a change in the IFRS Foundation’s trademark guidelines.

The IFRS Foundation Trade Mark Guidelines require, amongst other updates, that the set of standards issued by the IASB, including the IASs and the IFRSs, be referred to as “IFRS Accounting Standards.”

The details on the IAASB communication can be found on this link: IAASB communication re IFRS Trademark

Download the Circular here