company, the report refers to the requirements of the financial reporting framework as well as the additional financial reporting requirements of the Companies Act of South Africa.

The Financial Reporting Standards Council (FRSC) must, among other responsibilities, adapt 39 international reporting standards for local circumstances for issue from time to time in the form of Financial Reporting Pronouncements (FRP). Since the FRPs support and are not an extension of IFRS Accounting Standards or IFRS for SMEs Accounting Standard, they are not considered to be separate financial reporting frameworks and are not referenced as such in the auditor's and independent reviewer's report , in addition to IFRS Accounting Standards or IFRS for SMEs Accounting Standard. However, the auditor considers evaluating the implications for the audit or the auditor's opinion on the financial statements in accordance with ISA 705 (Revised), if the preparer of the financial statements has not applied the relevant FRPs in the preparation of the financial statements.

##### Internal Control

N11. T he directors' responsibility regarding internal control is inferred by the requirement in the 40 Companies Act of South Africa for the board to approve the financial statements. Accordingly, the directors' responsibility paragraph in the report states that the directors are responsible for such internal control, as it determines is necessary to enable the preparation of financial 41 statements that are free from material misstatement, whether due to fraud or error .

##### Description Description of the Auditor's Responsibilities for the Audit of the Financial Statements

N12. Though auditors in some countries are allowed to put the description of the auditor's responsibilities on the website of an appropriate authority, in South Africa no law or regulation expressly permits that. As such, auditors are required to include the description of responsibilities in one of the following ways:

- • t he body of the auditor's report; or • t he body of the auditor's report; or
- • an appendix to the auditor's report, in which case the auditor's report shall include a • an appendix to the auditor's report, in which case the auditor's report shall include a reference to the location of the appendix.

##### Auditor's Responsibilities for the Audit of the Financial Statements - Group Audit

N13. ISA 700 (Revised) requires that when ISA 600 (Revised) applies, the auditor's responsibilities for the audit of the financial statements section of the auditor's report shall further describe the auditor's responsibilities in a group audit engagement by stating that:

- • auditor's responsibilities are to plan and perform the group audit to obtain sufficient • auditor's responsibilities are to plan and perform the group audit to obtain sufficient appropriate audit evidence regarding the financial information of the entities or business units within the group as a basis for forming an opinion on the group financial statements;
- • auditor is responsible for the direction, supervision and review of the audit work • auditor is responsible for the direction, supervision and review of the audit work performed for the purposes of the group audit; and