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 VideosDisciplinary hearing schedule - September 2024.
View this articleAssurance Fees Payable to the IRBA as of 1 June 2024.
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The environment in which clients operate has become more complex, there are increased regulatory requirements and new and revised legislation in many industries - impacting the relevant acceptance and continuance assessments that audit firms make.
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