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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 43 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 NOMINATION OF PERSONS TO SERVE ON THE BOARD AND STATUTORY COMMITTEES OF THE INDEPENDENT REGULATORY BOARD FOR AUDITORS (IRBA)

Please take note of the Board Notice 180 of 2018 that was published in the Government Gazette of 7 December 2018.

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NITASHA NAICKER APPOINTED DIRECTOR OPERATIONS

Nitasha Naicker appointed Director Operations.

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latest Guidance

Proposed Revised Guide for Registered Auditors: Assurance Engagements on Financial Service Providers' Separate Accounts (Section 19(3)) and Reporting Requirements (Section 19(4)) of the Financial Advisory and Intermediary Services Act

The Independent Regulatory Board for Auditors' (IRBA) Committee for Auditing Standards (CFAS) approved the release of the Proposed Revised Guide for Registered Auditors: Assurance Engagements on Financial Service Providers' Separate Accounts (Section 19(3)) and Reporting Requirements (Section 19(4)) of the Financial Advisory and Intermediary Services Act (this proposed Revised Guide) in November 2018 for exposure for public comment until 7 March 2019.

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Proposed amendments to Section 321 of the IRBA Code (Revised November 2018): Second Opinions

The Committee for Auditor Ethics (CFAE), the statutory committee of the Independent Regulatory Board for Auditors (IRBA) responsible for setting standards for auditor ethics, approved the issuing of the proposed amendments to Section 321 of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) (IRBA Code (Revised November 2018)): Second Opinions on exposure in November 2018 for public comment by 5 February 2019.

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