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Circular 49 of 2023: IRBA PIE Definition and Enhanced Auditor Reporting

The Council for Medical Schemes (CMS) would like to inform all stakeholders that the Independent Regulatory Board for Auditors (IRBA) published changes to the definition of Public Interest Entities (PIE) and a new IRBA rule for Enhanced Auditor Reporting (the EAR rule). Both publications will have an impact on the audit of medical schemes, where applicable.

Download the Circular here