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NOTICE

The IRBA is following a work-from-home practice until 15 December 2020. Please use this list of email addresses to direct your queries. General queries: board@irba.co.za

Other email addresses:

Queries related to firm assurance declarations should be directed to Operations (Nitasha Naicker and Henriëtte Fortuin) and annual individual renewals should be directed to Registry (Rebecca Motsepe and Caroline Garbutt. Any billing queries should be directed to Operations (Nitasha Naicker and Marius Fourie). Queries for reportable irregularities should be directed to Louis Thom and Retsibile Maboshego.

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 51 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

AUDIT DEVELOPMENT COMMITTEE (ADCOM) OF THE IRBA: CALL FOR NOMINATIONS

Call for nominations.

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IRBA confirms investigation into auditors of EOH

IRBA confirms investigation into auditors of EOH.

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latest Guidance

Global Consultation on Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences Between Public Perceptions About the Role of the Auditor and the Auditor's Responsibilities in a Financial Statement Audit

The International Auditing and Assurance Standards Board (IAASB) has published, for public comment, a Discussion Paper, Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences Between Public Perceptions About the Role of the Auditor and the Auditor's Responsibilities in a Financial Statement Audit (the Discussion Paper).

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Engagements on Legal Practitioners' Trust Accounts

Registered auditors are advised to take note of the publications from the Legal Practitioners Fidelity Fund (LPFF).

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