Legal

• Auditing Profession Act (Act 26 of 2005)

• IRBA's Manual in terms of the Promotion of Access to Information Act 2 of 2000 (English / Afrikaans / Zulu)

  • Form A - Request for Access to Record of Public Body

  • Fees in respect of public bodies

• Public Accountants' and Auditors' Act, 1991 (Act 80 of 1991) (English / Afrikaans)

• Code of Professional Conduct (English / Afrikaans ) (effective until 31 December 2010)

• Rules Regarding Improper Conduct and Code of Professional Conduct for Registered Auditors (effective from 1 January 2011) (English)

• Complaints Procedure

  • Lodging a complaint with the Board and the Disciplinary Process that is followed

• New Disciplinary Rules

• Old Disciplinary Rules (English / Afrikaans ) (effective until 31 December 2010)

• Status of the Old Disciplinary Rules

• Previous Findings

• Forthcoming Hearings

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