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FASSET | Annual Integrated Report 2022/23

Report of the Auditor-General to Parliament on the Financial and
Accounting Services Sector Education and Training Authority
Report on the Audit of the Financial Statements

Other information in the annual report

29. The accounting authority is responsible for the other information. The other information comprises the
information included in the annual report. The other information does not include the Financial Statements,
the Auditor’s Report and those selected programmes presented in the Annual Performance Report that have
been specifically reported in this Auditor’s Report.

30. My opinion on the Financial Statements and findings on the reported performance information and
compliance with legislation do not cover the other information and I do not express an Audit opinion or any
form of assurance conclusion on it.

31. My responsibility is to read the other information and, in doing so, consider whether the other information is
materially inconsistent with the Financial Statements and the selected programmes presented in the Annual
Performance Report, or my knowledge obtained in the Audit, or otherwise appears to be materially misstated.

32. I did not receive the other information prior to the date of this Auditor’s Report. When I do receive and read
this information, if I conclude that there is a material misstatement therein, I am required to communicate the
matter to those charged with governance and request that the other information be corrected. If the other
information is not corrected, I may have to retract this Auditor’s Report and re-issue an amended report as
appropriate. However, if it is corrected this will not be necessary.

Internal control deficiencies

33. I considered internal control relevant to my Audit of the Financial Statements, Annual Performance Report
and compliance with applicable legislation; however, my objective was not to express any form of assurance
on it.

34. I did not identify any significant deficiencies in internal control.

Pretoria
31 July 2023

Make the future count.
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