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Ncr assurance engagement report 2025

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The document provides guidelines issued by the National Credit Regulator for credit providers who are not legally required to appoint an auditor for their annual financial statements. It outlines the procedures for conducting an Assurance Engagement, which aims to identify non-compliance with the National Credit Act and its regulations. The guidelines detail the roles of practitioners, necessary documentation, compliance reporting requirements, and effective dates for submission. An illustrative report format is also included to assist credit providers in reporting their compliance status.

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What is an example of a non audit assurance engagement?

An example of a non-audit assurance engagement is when a sample of donation receipts are to be tested for completeness and accuracy to the amounts received in the bank account. The sample number would be agreed, and the results of the test be presented in the report of facts.

What is the written report in assurance engagement?

The assurance report reflects the agreement set out in the engagement letter and is supported by the work carried out by the practitioner. The report makes clear for whom it has been prepared, who may have access to it, and who is entitled to rely upon it and for what purpose, in ance with the engagement terms.

What is an example of an assurance engagement?

Typical examples of assurance engagements include: audit of a companys financial, review of the effectiveness of internal controls and IT systems, due diligence reporting, review of financial statements, review of grant claims.

What is an example of a non-assurance service?

Non-assurance services are those services which are not auditing, review or other assurance services, and may include: accounting and bookkeeping. administration. valuation.

What is the compliance report for NCR?

compliance report means the compliance report that must be submitted by a credit provider to the National Credit Regulator on an annual basis within 6 months after the financial year-end of the credit provider in terms of Regulation 63 of the Regulations made in terms of the National Credit Act, 34 of 2005.

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What is the purpose of the NCR?

The NCRs mandate is to: promote and support the development of a fair, transparent, competitive, sustainable, responsible, efficient and effective consumer credit market, and to increase participation of historically disadvantaged persons, low-income persons and communities, and remote, isolated or low-density

Whats the difference between assurance and non-assurance services?

- Other assurance services include internal auditing and examination of prospective financial information. - Non-assurance services involve tasks like consultation, taxation, accounting, and secretarial work that do not provide assurance.

What is non-audit assurance engagement?

Non-audit engagements may include services related to review of financial statements, due diligence, or even valuation of financial assets. They are of two types: 1. Assurance engagements, which provide conclusions or assurances about an entity after collecting and verifying the related evidence.

Ncr assurance engagement report 2025

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