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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

The IRBA News Issue 46 now available.

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Did You Know?

The IRBA’s role is to protect the public by regulating the auditing profession and setting auditing and ethics standards.

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Latest News

CALL FOR NOMINATIONS TO SERVE ON THE STATUTORY COMMITTEES OF THE IRBA

CALL FOR NOMINATIONS

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Hearing Dates for Deloitte auditors on African Bank

Hearing Dates for Deloitte auditors on African Bank

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latest Guidance

Guide for Registered Auditors: Auditing in the Public Sector (Revised August 2019)

The Independent Regulatory Board for Auditors' (IRBA) Committee for Auditing Standards (CFAS), at its meeting on 21 August 2019, approved the issue of the Guide for Registered Auditors: Auditing in the Public Sector (Revised August 2019) (this Revised Guide) for use by registered auditors (auditors).

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Alert: Three months to go before the effective date of ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures

This communique is a reminder that the International Standard on Auditing (ISA) 540 (Revised), Auditing Accounting Estimates and Related Disclosures, becomes effective for audits of financial statements for periods beginning on or after 15 December 2019.

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