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.
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.More...
The IRBA News #58 now available.
The International Auditing and Assurance Standards Board (IAASB) has released proposed narrow scope amendments to International Standard on Auditing (ISA) 700 (Revised), Forming an Opinion and Reporting on Financial Statements; and ISA 260 (Revised), Communication with Those Charged with Governance.
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.View this article
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