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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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ACCREDITATION COMMITTEE OF THE IRBA: CALL FOR NOMINATIONS
The IRBA calls for nominations for members to serve on its Accreditation Committee (ACCOM).
View this articleIRBA launches Audit Quality Indicators: Evaluating audit quality and promoting transparency of audit firms
IRBA launches Audit Quality Indicators: Evaluating audit quality and promoting transparency of audit firms.
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latest Guidance
REMINDER: Standards-related communiques issued in 2019 with submissions due in 2020
Registered auditors and others are reminded that the following communiques, which were issued in 2019, have 2020 closing dates for the submission of comments and/or responses.
Proposed Guide for Registered Auditors: Joint Audit Engagements
The Independent Regulatory Board for Auditors' (IRBA) Committee for Auditing Standards (CFAS) approved the release of the Proposed Guide for Registered Auditors: Joint Audit Engagements (this proposed Guide) in November 2019 for a 90-day exposure period for public comment.
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