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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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Update on CEO Recruitment Process
Update on CEO Recruitment Process.
View this articleChange to Practice on Sanctions for Improper Conduct
At the January 2020 meeting, the Board of the IRBA approved a change to the practice on Sanctions for Improper Conduct in relation to resigned Registered Auditors (RAs).
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latest Guidance
Invitation to an IRBA Workshop on the Proposed Guide for Registered Auditors: Joint Audit Engagements
The Independent Regulatory Board for Auditors (IRBA) invites all interested stakeholders to an IRBA workshop to be held with some of the Committee for Auditing Standards' (CFAS) Task Group members who drafted the Proposed Guide for Registered Auditors: Joint Audit Engagements (the proposed Guide).
Final Amendments to the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) relating to Registered Candidate Auditors
The Independent Regulatory Board for Auditors (IRBA) draws the attention of all registered auditors and registered candidate auditors to changes to the IRBA Code of Professional Conduct (IRBA Code) relating to Registered Candidate Auditors.
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