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Comprehensive Regulation
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Independence
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Collaboration in Africa
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Transformation
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?
The IRBA’s role is to protect the public by regulating the auditing profession and setting auditing and ethics standards.
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IRBA investigation into Steinhoff auditors will recommence once restated financials are released
IRBA investigation into Steinhoff auditors will recommence once restated financials are released
View this articleDISCLOSURE OF ASSURANCE STATUS ON IRBA WEBSITE AND HOW TO CHANGE YOUR STATUS
With effect from 15 March 2019, the IRBA will disclose RAs' and firms' assurance statuses on the Find an RA search facility on the IRBA website.
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latest Guidance
Two IESBA Global Ethics Webinars to Support the Revised and Restructured Code of Ethics
The International Ethics Standards Board for Accountants (IESBA) has announced that two 90-minute webinars to support the roll-out of the International Code of Ethics for Professional Accountants (including International Independence Standards) (IESBA Code) will be held.
Exposure Draft: Proposed SAAPS 4, Letters of Specific Inquiry to the Entity's External Legal Practitioner Regarding Litigation and Claims Involving the Entity
The Independent Regulatory Board for Auditors' (IRBA) Committee for Auditing Standards (CFAS) approved the issuing of the proposed South African Auditing Practice Statement (SAAPS) 4, Letters of Specific Inquiry to the Entity's External Legal Practitioner Regarding Litigation and Claims Involving the Entity (proposed SAAPS), in March 2019 for exposure for public comment.
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