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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 six years in a row, according to the World Economic Forum’s Global Competitiveness report.

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Latest News

How independent is your auditor and audit committee?

How independent is your auditor and audit committee?

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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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latest Guidance

Proposed Guide for Registered Auditors

The Independent Regulatory Board for Auditors' (IRBA) Committee for Auditing Standards (CFAS) approved the release of the Proposed Guide for Registered Auditors: Considerations for an Auditor or a Reviewer of a Company which is Factually Insolvent.

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Illustrative South African Reserve Bank (SARB) Banks Act Regulatory Auditor's

The CFAS approved the issue of the illustrative SARB Banks Act regulatory auditor's reports on the Banks Act Returns (illustrative reports) for use by registered auditors for banks with year-ends on or after 31 December 2015.

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Explore the RA Journey

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