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.
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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View this articleDisciplinary hearing schedule - December 2023.
View this articleThe Independent Regulatory Board for Auditors (IRBA) has prescribed the IRBA Rules Arising from the International Standards on Quality Management (QM L&R Rules).
The International Auditing and Assurance Standards Board (IAASB) issued the International Standard on Auditing (ISA) 600 (Revised), Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors) (ISA 600 (Revised)), which was adopted, and prescribed by the Board of the Independent Regulatory Board for Auditors (IRBA) on 29 July 2022.
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