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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

IRBA News Issue 36 available now.

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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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Latest News

IRBA TURNS ITS ATTENTION TO PROMOTING MEASURABILITY AND TRANSPARENCY IN AUDIT

IRBA TURNS ITS ATTENTION TO PROMOTING MEASURABILITY AND TRANSPARENCY IN AUDIT

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NEW PROCESS FOR UPDATING PERSONAL AND FIRM DETAILS AND ANNUAL RENEWAL

NEW PROCESS FOR UPDATING PERSONAL AND FIRM DETAILS, AND ANNUAL RENEWAL

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latest Guidance

The International Auditing and Assurance Standards Board's (IAASB) Revised International Standard on Auditing (ISA) 250 (Revised), Consideration of Laws and Regulations in an Audit of Financial Statements

The Board of the Independent Regulatory Board for Auditors (IRBA) approved for adoption, issue and prescription by registered auditors in South Africa ISA 250 (Revised), Consideration of Laws and Regulations in an Audit of Financial Statements and related conforming amendments to other ISAs.

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IESBA Releases Exposure Drafts on the Structure of the Code - Phase 2 and Revisions to Safeguards - Phase 2

There are significant developments recently announced globally that will have an impact on the IRBA Code of Professional Conduct for Registered Auditors (IRBA Code). As the IRBA Code adopted Parts A and B of the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants (IESBA Code), these proposed changes, which will affect all registered auditors, will be considered by the IRBA's Committee for Auditor Ethics (CFAE) for possible amendments to the IRBA Code.

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Explore the RA Journey

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