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CIBA participates in the national elections by asking members to volunteer as observers. The CIBA observer mission is limited to monitoring accessibility of people with disabilities. CIBA will collate the findings and present a ISRS4400 report to the IEC, legislators and other stakeholders to improve accessibility for the disabled in future elections.
CIBA members can volunteer to assist any electoral process by applying ISRS4400 to monitor any part of an election process:
CIBA is a legislative controlling body for accountants, accounting officers and independent reviewers. As a controlling body we are required to monitor and sanction compliance to standards of member conduct. We perform this function by ensuring compliance by our members to the IAASB’s engagement standards. We perform this function by requiring members to stay up to date with the latest developments in this area. We offer CPD and training courses to help guide members with their everyday challenge in the workplace. We lobby government and SME associations to allocate work to business accountants.
Read the CIBA Guide to Using ISRS4400 for Volunteer Observer Engagements (the Guide). It provides BAP(SA) members with instructions on how to apply the ISRS4400 to their work as Volunteer Observers. The Guide is an adaptation from the International Standard on Related Services 4400 (ISRS4400). It incorporates the ISRS 4400 text verbatim but makes amendments as appropriate to the requirements pertaining to Volunteer Observers.
BAP(SA) members will use the Guide to perform factual findings related to the accessibility of polling stations to people with disabilities, and submit their findings to CIBA.
Although ISRS 4400 is directed towards engagements regarding financial information. It provides useful guidance for engagements regarding non-financial information, such as election observation, provided the BAP(SA) has adequate knowledge of the subject matter in question and reasonable criteria exist on which to base findings.
CIBA has provided a number of guides, videos and PowerPoint slides that will assist accountants with understanding their responsibilities in terms the various types of engagements: