Ombud Council AR 2026

PART F: FINANCIAL INFORMATION

3. Independent Auditor’s Report to Parliament and the Accounting Authority of Ombud Council Report on the audit of the separate financial statements Opinion 1. We have audited the financial statements and separate financial statements of Ombud Council set out on pages 75 to 101, which comprise the statement of financial position as at 31 March 2026, statement of financial performance, statement of changes in net assets, the cash flow statement and the statement of comparison of budget information with actual information for the year then ended 31 March 2026, as well as notes to the financial statements, including a summary of significant accounting policies. 2. In our opinion, the financial statements present fairly, in all material respects, the financial position of the Ombud Council as at 31 March 2026 and its financial performance and cash flows for the year then ended in accordance with the Generally Recognised Accounting Practice and the and the requirements of the Public Finance Management Act. Basis for opinion 3. We conducted our audit in accordance with the International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the separate financial statements section of our report. 4. We are independent of the Ombud Council in accordance with the Independent Regulatory Board for Auditors’ Code of Professional Conduct for Registered Auditors of the (IRBA Code) and other independence requirements applicable to performing audits of financial statements in South Africa. We have fulfilled our other ethical responsibilities in accordance with the IRBA Code and in accordance with other ethical requirements applicable to performing audits in South Africa. The IRBA Code is consistent with the corresponding sections of the International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (including International Independence Standards). 5. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 6. In terms of the IRBA Rule on Enhanced Auditor Reporting for the Audit of Financial Statements of Public Interest Entities, published in Government Gazette No. 49309 dated 15 September 2023 (EAR Rule), we report:

Ombud Council 2025/26 Annual Report

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