From July 2013, registered auditors can early adopt a new guidance SAAPS 6 External Confirmations from Financial Institutions. SAAPS 6 provides implementation guidance to a registered auditor when requesting external confirmations to obtain audit evidence, either manually or electronically, from financial institutions, to meet the requirements of the International Standard on Auditing (ISA) 505 External Confirmations. Read More about this on the IRBA website.