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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 46 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

Hearing Dates for Deloitte auditors on African Bank

Hearing Dates for Deloitte auditors on African Bank

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ASSURANCE FEES PAYABLE TO THE IRBA WITH EFFECT FROM 1 APRIL 2019

Assurance fees payable to the IRBA with effect from 1 April 2019

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latest Guidance

Illustrative Auditor's Report for Engagements on the Compliance of the Attorneys' Trust Accounts with the Attorneys Act and the Rules for the Attorneys' Profession, as well as the Legal Practice Act and Legal Practice Council Rules

The registered auditors' attention is drawn to the illustrative reasonable assurance auditor's report issued by the Legal Practice Council (LPC) for use by registered auditors (auditors) when reporting on attorneys' trust accounts.

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IESBA Proposes Changes to Promote Role and Mindset Expectations of Professional Accountants

The International Ethics Standards Board for Accountants (IESBA) released, for public comment, the Exposure Draft, Proposed Revisions to Promote the Role and Mindset Expected of Professional Accountants, on 31 July 2019. The Exposure Draft puts forward changes that further strengthen the International Code of Ethics for Professional Accountants (including International Independence Standards) (the IESBA Code) to promote the role and mindset expected of all professional accountants.

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