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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

IRBA News Issue 34 available now.

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Did You Know?

South Africa has maintained its number one ranking for the strength of auditing and reporting standards for SEVEN years in a row, according to the World Economic Forum’s Global Competitiveness report.

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Latest News

South Africa retains pole position for auditing and reporting standards for seventh year in a row

South Africa retains pole position for auditing and reporting standards for seventh year in a row

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The IRBA announces timeline for public participation process around mandatory audit firm rotation

The IRBA announces timeline for public participation process around mandatory audit firm rotation

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latest Guidance

Revised Illustrative Reports Used by Registered Auditors When Reporting in Terms of the Financial Markets Act, No. 19 of 2012, and JSE Directive DG 1.7

Regarding Johannesburg Stock Exchange (JSE) stockbrokers, the Committee for Auditing Standards (CFAS) approved the issue of the Revised Illustrative JSE Stockbrokers’ Auditor Reports for use by registered auditors when reporting in terms of the Financial Markets Act, No. 19 of 2012, and the JSE Directive DG 1.7 for stockbrokers with year-ends on or after 31 December 2016.

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IRBA Staff Audit Practice Alert: The Audit Implications of the Expected Credit Loss Model for the Auditors of Banks

The Independent Regulatory Board for Auditors' (IRBA) Chief Executive Officer has approved for issue the IRBA Staff Audit Practice Alert: The Audit Implications of the Expected Credit Loss (ECL) Model for the Auditors of Banks (IRBA Staff Audit Practice Alert) for use by registered auditors of banks. This IRBA Staff Audit Practice Alert has been prepared by the IFRS 9 ECL Task Group of the IRBA's Committee for Auditing Standards (CFAS).

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Explore the RA Journey

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