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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

IRBA News issue 39 now available.

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Did You Know?

South Africa has maintained its number one ranking for the strength of auditing and reporting standards for SEVEN years in a row, according to the World Economic Forum’s Global Competitiveness report.

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Latest News

Drop in SA WEF ranking is regrettable but expected

Response to the release of the World Economic Forum's Competitiveness Report 2017-2018.

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SAICA has no legal mandate to lead independent inquiries

Clarification into SAICA's independent inquiry into KPMG's conduct.

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latest Guidance

Amendments to the Disciplinary Rules

Following the recommendations of the World Bank Report on Observance of Standards and Codes (ROSC) to strengthen our investigations function, the legal department was split into two separate departments ‒ Legal and Investigations. These amendments to the Disciplinary Rules are required as a result of a separation of the two departments and an alignment to current practice and process flow.

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JSE Accreditation of Auditors - New Listings Requirements

This communique supersedes all previous communications issued by the IRBA in relation to the JSE accreditation of auditors, and this includes the communique on 'Inspections for purposes of JSE accreditation', issued on 20 August 2014; and the one on 'The Use of IRBA Inspection Results for JSE Accreditation', issued on 27 June 2016.

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