This report sets out the practices and processes that are employed by Deloitte & Touche South Africa, for the period 1 June 2023 to 31 May 2024. The report has been prepared in accordance with the requirements of the European Union’s Regulation 537/2014 on specific requirements regarding statutory audit of public-interest entities and the guidance contained in the Independent Regulatory Board for Auditors (IRBA) Staff Audit Practice Alert 7: Content of a Transparency Report.