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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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Did You Know?
South Africa has maintained its number one ranking for the strength of auditing and reporting standards for SEVEN years in a row, according to the World Economic Forum’s Global Competitiveness report.
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IRBA says additional measures required to promote transformation of audit profession
In the face of criticism that Mandatory Audit Firm Rotation (MAFR) will not address transformation of the profession, the Independent Regulatory Board for Auditors (IRBA) said in parliament today at a hearing of the Standing Committee on Finance (SCOF) that additional measures to drive transformation will be required to address governmentâs concerns regarding de-concentration of the audit market and transformation.
View this articleRULE ON MANDATORY AUDIT FIRM ROTATION
In compliance with section 10(1)(a) of the Auditing Profession Act, 26 of 2005, the Independent Regulatory Board for Auditors (IRBA) hereby publishes the rule on Mandatory Audit Firm Rotation (MAFR) for auditors of all public interest entities, as defined in section 290.25 to 290.26 of the amended IRBA Code of Professional Conduct for Registered Auditors.
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latest Guidance
Withdrawal of the Proposed Guide for Registered Auditors: Considerations for an Auditor or a Reviewer of a Company which is Factually Insolvent
The Proposed Guide for Registered Auditors: Considerations for an Auditor or a Reviewer of a Company which is Factually Insolvent was issued on exposure in July 2016, with comments requested by 5 October 2016.
View this articleFinal Amendments to the IRBA Code of Professional Conduct for Registered Auditors Relating to the Custody of Client Assets
The Independent Regulatory Board for Auditors (IRBA) draws the attention of all registered auditors to changes to the IRBA Code of Professional Conduct (IRBA Code) relating to the Custody of Client Assets.
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