In 2010, South Africa became the first country in the world to mandate Integrated Reports (IR) for all listed companies. This report focuses on the issue of independent assurance: can and should independent assurance be delivered on (IR) in the same way as it is on conventional annual reports and financial statements? The views of a number of senior assurance practitioners from the South African auditing profession show that although most respondents support the concept of independent assurance of (IR), they also foresee a number of technical and legal liability issues which may affect the pace of (IR) assurance development.