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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

IRBA News Issue #40 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

IRBA deals firmly with crisis of confidence in accounting and auditing professions

IRBA deals firmly with crisis of confidence in accounting and auditing professions

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IRBA Board trusts Agulhas to navigate current audit landscape

IRBA Board trusts Agulhas to navigate current audit landscape.

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latest Guidance

REMINDER: Standards-related communiques issued in 2017 with submissions due in 2018

Registered auditors and others are reminded that the following communiques, which were issued in 2017, have 2018 closing dates for the submission of comments and/or responses.

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Final Amendments to the IRBA Code Addressing Long Association of Personnel with an Audit or Assurance Client

The Independent Regulatory Board for Auditors (IRBA) draws the attention of all registered auditors to changes to the IRBA Code of Professional Conduct (IRBA Code) for Registered Auditors addressing Long Association of Personnel with an Audit or Assurance Client.

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