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NOTICE

The IRBA is following a work-from-home practice until further notice.

Please use this list of email addresses to direct your queries. General queries: board@irba.co.za

Other email addresses:

 

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 #57 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/

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Latest News

IRBA Appeals High Court Judgement on IRBA Fees

The Independent Regulatory Board for Auditors (IRBA) recently received a judgement handed down in the North Gauteng High Court regarding an application brought by the East Rand Member District of Chartered Accountants (ERMD) for the review and setting aside of certain fees and fee increases prescribed by the IRBA during the 2019/2020 and 2020/2021 financial years.

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INVESTIGATING COMMITTEE OF THE IRBA: CALL FOR NOMINATIONS

Call for nominations.

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latest Guidance

IRBA Issues Conforming and Consequential Amendments to the Other International Standards as a Result of the New and Revised Quality Management Standards and Aligns Existing IRBA Pronouncements Following These Conforming Amendments

 

IAASB - Conforming and Consequential Amendments

The Independent Regulatory Board for Auditors (IRBA) Board, at its meeting in March 2022, approved the International Auditing and Assurance Standards Board's (IAASB) Conforming and Consequential Amendments to the IAASB's Other Standards as a Result of the New and Revised Quality Management Standards for adoption, issue and prescription by registered auditors in South Africa.

 

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Revised Illustrative Section 15 Retirement Fund Agreed-upon Procedures Reports

The Independent Regulatory Board for Auditors' (IRBA) Committee for Auditing Standards (CFAS), at its meeting on 1 March 2022, subject to the Financial Sector Conduct Authority (Authority) issuing the appropriate exemption notice, approved the issue of the following revised illustrative Section 15 Retirement Fund agreed-upon procedures reports (revised illustrative regulatory reports), for use by registered auditors (auditors).

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