• We have rebranded and launched our new IRBA and RA brands and vision!

  • Our focus is around the clarion call of integrity, public interest and audit quality.

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.

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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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Publication

The IRBA Public Inspections report on Audit Quality 2023 now available.

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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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Latest News

AUDIT DEVELOPMENT COMMITTEE OF THE IRBA CALL FOR NOMINATIONS

Call for nominations.

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Nominations to the Inspections Committee

Call for nominations to the Inspections Committee.

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latest Guidance

Publication of South African Auditing Practice Statement 3 (Revised March 2024), Illustrative Reports, Incorporating Enhanced Auditor Reporting Requirements

On 6 March 2024, the Independent Regulatory Board for Auditors' (IRBA) Committee for Auditing Standards approved the South African Auditing Practice Statement (SAAPS) 3 (Revised March 2024), Illustrative Reports (SAAPS 3 (Revised March 2024)), for publication.

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Exposure Draft: Proposed South African Auditing Practice Statement 7, Transparency Reports of Firms that Audit Financial Statements of Publicly Traded Entities

The Independent Regulatory Board for Auditors' (IRBA) Committee for Auditing Standards (CFAS) has approved the Exposure Draft: Proposed South African Auditing Practice Statement (SAAPS) 7, Transparency Reports of Firms that Audit Financial Statements of Publicly Traded Entities Audit Engagements (proposed SAAPS 7) for issue.

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Explore the RA Journey

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