IAASA performed a follow up examination of the annual report and financial statements of Petra Diamonds US$ Treasury plc for the year ended 30 June 2025. Consequent on that examination, Petra Diamonds US$ Treasury plc has published a Corrective Public Notice. The Notice is available here.

30 September 2025 IAASA has today published its annual Observations paper highlighting matters that management, Audit Committees and auditors should consider when preparing, approving and auditing financial statements for 2025 year end dates. The Observations paper addresses: While addressed to issuers falling under IAASA corporate reporting supervision remit, the Observations paper may also be helpful to a wider range … Continued