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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

The IRBA News Issue 44 now available.

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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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Latest News

CALL FOR NOMINATION OF PERSONS TO SERVE ON THE BOARD AND STATUTORY COMMITTEES OF THE INDEPENDENT REGULATORY BOARD FOR AUDITORS (IRBA)

Please take note of the Board Notice 180 of 2018 that was published in the Government Gazette of 7 December 2018.

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NITASHA NAICKER APPOINTED DIRECTOR OPERATIONS

Nitasha Naicker appointed Director Operations.

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latest Guidance

Proposed Guide for Registered Auditors: Assurance Engagements on the Fresh Produce Agents' Trust Accounts

The CFAS approved the issue of the Proposed Guide for Registered Auditors: Assurance Engagements on the Fresh Produce Agents' Trust Accounts (this proposed Guide) in November 2018 for a 90-day exposure period for public comment.

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Proposed amendments to Section 321 of the IRBA Code (Revised November 2018): Second Opinions

The Committee for Auditor Ethics (CFAE), the statutory committee of the Independent Regulatory Board for Auditors (IRBA) responsible for setting standards for auditor ethics, approved the issuing of the proposed amendments to Section 321 of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) (IRBA Code (Revised November 2018)): Second Opinions on exposure in November 2018 for public comment by 5 February 2019.

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