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The IRBA is following a work-from-home practice until further notice.

Please use this list of email addresses to direct your queries. General queries: board@irba.co.za

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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.



The IRBA News #58 now available.




Guidance on the implication of COVID-19 relating to audits of financial statements.

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Latest News


Disciplinary hearing schedule - August 2022.

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Call for Nominations/Applications of persons to serve on the board of the IRBA

Call for nominations.

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latest Guidance

IRBA Board Adopts International Standard on Auditing 600 (Revised), Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors)

Audits of group financial statements, or group audits, can be intricate and challenging. Due to their nature, the performance and quality of group audits have raised major concerns for regulators and standard setters across the globe - including the Independent Regulatory Board for Auditors (IRBA) - over the past few years. As a result, various projects have been undertaken globally and locally to improve the quality of group audits as well as strengthen the existing requirements and application material.

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Countdown to the Suite of Quality Management Standards Effective Date

The Independent Regulatory Board for Auditors (IRBA) would like to remind registered auditors that 15 July 2022 marks exactly five months before the effective date of the suite of Quality Management Standards.

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