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 inaugural annual IRBA Reportable Irregularities Report for 2022/2023 is now available

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Video Gallery

For access to some of the interesting topical discussions we regularly engage in with our stakeholders, please click here.

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Latest News

Memorial Tribute: Imran Vanker

The memorial tribute event to acknowledge the sad passing of Imran Vanker, Director: Standards, with his eldest daughter Sara will be held on 10 December at 13h00 CAT. The venue has limited seating, so there is a hybrid option for those wishing to join the memorial and tributes.

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Call for Nominations for an Individual with Senior-Level AGSA Experience to Serve on the Monitoring Committee

Call for nominations to serve on MCOM.

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latest Guidance

CFAS publishes its standard setting priorities

The Committee for Auditing Standards (CFAS), a statutory committee of the Independent Regulatory Board for Auditors (IRBA), has approved the projects that will be included in its work programme for the following two years.

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Publication of the South African Auditing Practice Statement 7, Transparency Reports of Firms that Audit Financial Statements of Publicly Traded Entities

The Independent Regulatory Board for Auditors’ (IRBA) Committee for Auditing Standards has approved the South African Auditing Practice Statement (SAAPS) 7, Transparency Reports of Firms that Audit Financial Statements of Publicly Traded Entities Audit Engagements (SAAPS 7) for publication.

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