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NOTICE

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

Other email addresses:

 

The IRBA Offices will be closed from 16th December 2021 to 3rd January 2022

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 #55 now available.

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COVID-19

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

South African Resource Portal:

https://sacoronavirus.co.za/

Visitor Self Declaration

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Latest News

IRBA successfully defends challenge to MAFR by East Rand Member District of Chartered Accountants

The Independent Regulatory Board for Auditors (IRBA) has received a favourable judgement with costs in the matter of East Rand Member District of Chartered Accountants (ERD) vs the IRBA.

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IRBA opens draft proposed Disciplinary Rules for Registered Auditors for public comment

Draft proposed Disciplinary Rules for Registered Auditors open for public comment.

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latest Guidance

Revised Illustrative Annual Stockbroker's Reports Submitted to the JSE Limited in terms of the Financial Markets Act and JSE Directive DG 1.7 - Illustrative Reports 2B and 3

The Independent Regulatory Board for Auditors' (IRBA) Committee for Auditing Standards (CFAS), at its meeting on 17 November 2021, approved the issue of the Revised Illustrative Annual Stockbroker's Reports Submitted to the JSE Limited in terms of the Financial Markets Act and JSE Directive DG 1.7 - Illustrative Reports 2B and 3 (revised regulatory reports), for use by registered auditors (auditors).

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IRBA/CFAS Webinar on Audit in an Uncertain Environment - Webinar Summary and Recording Available

During October 2021, the IRBA and its Committee for Auditing Standards (CFAS), hosted a webinar titled Audit in an Uncertain Environment.

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