• 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 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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The IRBA turns 10

Ten years ago, to the day, the Independent Regulatory Board for Auditors (IRBA) came into existence.

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latest Guidance

Code of professional conduct

The Independent Regulatory Board for Auditors (IRBA) draws the attention of all registered auditors to changes to the IRBA Code of Professional Conduct (IRBA Code) relating to the definition of public interest entities (PIE).

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The Independent Regulatory Board for Auditors has been regulating B-BBEE Approved Registered Auditors (BARs), in relation to their provision of B-BBEE assurance services, since their mandate to do so was defined in Statement 005, Broad-Based Black Economic Empowerment Verification, which came into effect on 1 October 2011.

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