The IRBA
The function of the IRBA is to help create an ethical, value-driven financial sector that encourages investment, creates confidence in the financial markets and promotes sound practices.
Guidance For RAs
Auditing standards and guides, industry specific guides and regulatory reports, guides for auditing in the public sector, guidance on other assurance, including B-BBEE, exposure drafts and comment letters are available here. Information on auditor ethics, including the Rules Regarding Improper Conduct and the Code of Professional Conduct, is also found here.
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Video Gallery
For access to some of the interesting topical discussions we regularly engage in with our stakeholders, please click here.
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IRBA CEO appointed to AFIAAR Board in the office of Vice-Chairman
IRBA CEO appointed to AFIAAR Board in the office of Vice-Chairman.
View this articleIRBA Strengthens Auditor Accountability with Record Enforcement Actions in 2023/2024
IRBA Annual Enforcement Report 2023/2024 now available.
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latest Guidance
An Alert on the Latest Communication from the Property Practitioners Regulatory Authority on the 2025 Audit Report Submissions
In respect of the 2025 audit report submissions, registered auditors are advised to take note of the latest communication from the Property Practitioners Regulatory Authority (PPRA).
Request for Comments: Proposed Revised IRBA Code of Professional Conduct for Registered Auditors with South African Enhancements to the Ethics and Independence Standards for Sustainability Assurance (Proposed Revised IRBA Code)
The Independent Regulatory Board for Auditors’ (IRBA) Committee for Auditor Ethics (CFAE) has approved the Proposed Revised IRBA Code of Professional Conduct for Registered Auditors, Incorporating Ethics Standards for Sustainability Assurance, including Independence Standards and the Standard on Using the Work of an External Expert, with the Necessary South African Enhancements (Exposure Draft) for public comment by 8 August 2025.
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