The RGA-QE assessment comprises of three Papers:
- Paper 1: The first paper focuses on the regulatory framework for government auditors. The PFMA, MFMA, Treasury Regulations, Public Audit Act, the Constitution, INTOSAI Code of Ethics, current developments in auditing, the King Code of Corporate Governance as applicable to public entities.
- Paper 2: The second paper focuses on public sector accounting topics. GRAP for departments and local authorities, preparing annual financial statements for government departments, basic accounting principles.
- Paper 3: The third paper focuses on government auditing and related topics. International Accounting Standards (IAS), IAS applied to the AGSA’s audit manuals, performance auditing, auditing of performance information, forensic auditing and information technology- auditing perspectives.
- Click here for the RGA-QE assessment schedule.