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Comprehensive Regulation
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Independence
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Collaboration in Africa
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Transformation
NOTICE
The IRBA is following a work-from-home practice until 31 January 2021.
Please use this list of email addresses to direct your queries. General queries: board@irba.co.za
Other email addresses:
- Standards: standards@irba.co.za
- Registry: registry@irba.co.za
- Investigations: investigations@irba.co.za
- Legal: legal@irba.co.za
- Education & Training: edutrain@irba.co.za
- Inspections: inspections@irba.co.za
- Operations: invoices@irba.co.za
- Reception: reception@irba.co.za
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.
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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COVID-19
Guidance on the implication of COVID-19 relating to audits of financial statements.
South African Resource Portal:
More...Latest News
IRBA expresses disappointment at soft sanction against Deloitte auditor
IRBA expresses disappointment at soft sanction against Deloitte auditor.
View this articleDisciplinary Committee's Sanction Ruling: IRBA vs M Jordan
The Disciplinary Committee's Sanction Ruling and accompanying summary in the matter of IRBA vs M Jordan.
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latest Guidance
Committee for Auditing Standards Strategy 2020-2024
The Committee for Auditing Standards (CFAS), a statutory committee of the IRBA, recently finalised its strategy for 2020-2024.
Audits of Investment Properties and/or Property Companies
The recent stakeholder and media attention on property companies has highlighted the business risks involved in operating in this industry. An example of such business risks being the valuation of investment properties. These risks are further impacted by slow economic growth under the ongoing Covid-19 conditions. Although Covid-19 has also impacted other industries, in the property industry, it has negatively impacted occupancies, rental income and lease renewals. This may result in heightened audit risk. Registered auditors who audit investment properties and/or property companies are reminded of, among others, the following available resources.
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