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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

Hearing Dates for Deloitte auditors on African Bank

Hearing Dates for Deloitte auditors on African Bank

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ASSURANCE FEES PAYABLE TO THE IRBA WITH EFFECT FROM 1 APRIL 2019

Assurance fees payable to the IRBA with effect from 1 April 2019

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latest Guidance

Alert: Updated Illustrative Wording - Implications of the effective dates of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) on the Assurance Provider’s Report

On 5 March 2019, the IRBA communicated the implications of the effective dates of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) (IRBA Code) on the auditor’s and assurance provider’s report. The communication included a reference to the Exposure Draft: Proposed South African Practice Statement (SAAPS) 3, Illustrative Reports, (Revised 2019) (SAAPS 3) for illustrative wording for the auditor’s report and to the revised Illustrative Banks Act Regulatory Auditor’s Reports for illustrative wording for the assurance provider’s report. The communique also noted that this illustrative wording is subject to change based on final amendments to SAAPS 3.

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IESBA Launches the eCode

The International Ethics Standards Board for Accountants (IESBA) released its eCode - a web-based tool that delivers the International Code of Ethics for Professional Accountants (including International Independence Standards) (the IESBA Code) - on a digital platform on 26 June 2019.

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