EAR Rule – Example Audit Reports
This page contains links to audit reports issued on public interest entities after the IRBA EAR Rule became effective.
Please note the following:
- This is not a complete list of all such audit reports.
- This page only links to information that is publicly available.
These audit reports have not gone through any SAICA review or vetting processes.
Name of company |
Year-end |
Link to annual financial statements |
|
| Thungela Resources Limited | 31 December 2024 | Refer to the auditor’s report on page 46. | |
| MTN Group Limited | 31 December 2024 | https://www.mtn.com/wp-content/uploads/2025/03/MTN-Group-FY-24-Annual-Financial-Statements.pdf Refer to the auditor’s report on page 13. |
|
| Sun International Limited | 31 December 2024 | https://senspdf.jse.co.za/documents/2025/jse/isse/SUI/FY2024.pdf Refer to the auditor’s report on page 4. |
|
| Hulamin Limited | 31 December 2024 | https://senspdf.jse.co.za/documents/2025/jse/isse/HLM/Dec24.pdf Refer to the auditor’s report on page 7. | |
| SA Corporate Real Estate Limited | 31 December 2024 | https://senspdf.jse.co.za/documents/2025/jse/isse/sace/ye2024.pdf Refer to the auditor’s report on page 14. | |
The Standard Bank Group Limited | 31 December 2024 | Standard Bank Group Limited 2024 Refer to the auditors’ report on page 10. | |
| JSE Limited | 31 December 2024 | https://senspdf.jse.co.za/documents/2025/JSE/ISSE/JSE/03032025.pdf Refer to the auditor’s report on page 20 | |
| AECI Limited | 31 December 2024 | https://senspdf.jse.co.za/documents/2025/jse/isse/AFE/AFSFY2024.pdf Refer to the auditor’s report on page 24. | |
| Merafe Resources Limited | 31 December 2024 | https://www.meraferesources.co.za/results/annuals-2024/pdf/afs.pdf Refer to page 11 for the auditor’s report |
|
| Santam Limited | 31 December 2024 | https://www.santam.co.za/media/lx3fcvg3/2024-financial-statements.pdf Refer to page 4 for the auditor’s report |
|
Sanlam Life Insurance Limited |
31 December 2024 | Refer to page 3 for the auditors’ report | |
| Curro Holdings Limited | 31 December 2024 | Refer to page 13 for the auditor’s report. | |
| Mpact Limited | 31 December 2024 | https://mpact.co.za/assets/investor-relations/financial-results/2024/GROUPAFSFY2024.pdf Refer to page 3 for the auditor’s report on the consolidated financial statements https://mpact.co.za/assets/investor-relations/financial-results/2024/COMPANYAFSFY2024.pdf Refer to page 3 for the auditor’s report on the separate financial statements |
|
| Kumba Iron Ore Limited | 31 December 2024 | https://www.angloamericankumba.com/~/media/Files/A/Anglo-American-Group-v9/Kumba/investors/annual-reporting/reports-archive-2023/annual-financial-statement-2024.pdf
Refer to the auditor’s report on page 26 | |
| Life Healthcare Group Holdings Limited | 30 September 2024 | https://www.lifehealthcare-online.co.za/annual-results-2024/pdf/life-healthcare-group-afs-2024-final.pdf
Refer to the auditor’s report on page 14. | |
| 30 September 2024 | annual-financial-statements-for-the-year-ended-30-september-2024.pdf
Refer to the auditor’s report on page 6. | |
Netcare Limited |
30 September 2024 |
https://www.netcare.co.za/portals/0/Annual%20Reports/pdf/Netcare-AFS-2024.pdf?2 Refer to the auditor’s report on page 11. |
|
Tiger Brands Limited |
30 September 2024 |
https://www.tigerbrands-ir-digital.com/reports/2024/Tiger-Brands-AFS-2024/pdf/booklet.pdf Refer to the auditor’s report on page 6. |