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 Issue 65 now available.



Video Gallery

For access to some of the interesting topical discussions we regularly engage in with our stakeholders, please click here.

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Latest News

IRBA Announces Measures to Enhance Pipeline of Registered Candidate Auditors and Boost Profession's Appeal

The Independent Regulatory Board for Auditors (IRBA) is taking decisive action to strengthen the pipeline of Registered Candidate Auditors (RCAs) and improve the attractiveness of the auditing profession.

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Disciplinary Hearing Schedule

Disciplinary hearing schedule - May 2024.

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latest Guidance

Guide for Registered Auditors: Joint Audit Engagements (Revised May 2024)

The Independent Regulatory Board for Auditors’ (IRBA)Committee for Auditing Standards (CFAS) has approved the Guide for Registered Auditors, Joint Audit Engagement (Revised May 2024) (this Guide) for final issue.

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Council for Medical Schemes Publication that Impacts Auditor’s Reports

Subsequent to our previous communication on 28 March 2024, in respect of the revisions to the IFRS Foundation® Trade Mark Guidelines, we would like to inform you of a recent regulatory development.

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