• Engage

  • Balance

  • Protect


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.



Inspections Report 2014/2015: Striving for Consistent, Sustainable High Audit Quality acknowledges that audit quality requires improvement, following inspections performed over the past financial year.

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Did You Know?

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


Latest News

Fees on Assurance engagements Payable to the IRBA with effect from 01 April 2016

Please refer to the attachment for the percentages applicable to the assurance engagement fees payable to the IRBA.

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Fees Payable to the IRBA - 01 April 2016

View Fees Payable to the IRBA with effect 01 April 2016 in PDF format

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latest Guidance

ISA 810 (Revised)

On 30 May 2016, the Board of the Independent Regulatory Board for Auditors (IRBA) approved International Standard on Auditing 810 (ISA 810 (Revised)), Engagements to Report on Summary Financial Statements, for use by registered auditors in South Africa.

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Engagements on Attorneys' Trust Accounts

Registered auditors' attention is drawn to the revised illustrative engagement letter, representation letter and auditor's reports (revised illustrations) for use by registered auditors when reporting on attorneys' trust accounts

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