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  • Collaboration in Africa

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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 45 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 PERSONS TO SERVE ON THE DISCIPLINARY COMMITTEE OF THE INDEPENDENT REGULATORY BOARD FOR AUDITORS

Call for Nominations.

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17 percent of JSE-listed companies have rotated auditors ahead of MAFR

17 percent of JSE-listed companies have rotated auditors ahead of MAFR

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latest Guidance

Audits of Less Complex Entities - Furthering the Debate on Applying the ISAs in Audits of Less Complex Entities

The International Auditing and Assurance Standards Board (IAASB) has published a Discussion Paper, Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the International Standards on Auditing (ISAs).

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IESBA Proposes Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised)

The International Ethics Standards Board for Accountants (IESBA) released for public comment the Exposure Draft, Proposed Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised), on 27 March 2019.

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