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NOTICE

The IRBA is following a work-from-home practice until further notice.

Please use this list of email addresses to direct your queries. General queries: board@irba.co.za

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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 #54 now available.

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COVID-19

Guidance on the implication of COVID-19 relating to audits of financial statements.

South African Resource Portal:

https://sacoronavirus.co.za/

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Latest News

IRBA to refer non-audit complaints to professional bodies

IRBA to refer non-audit complaints to professional bodies.

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IRBA guide on the implementation of search and seizure provisions published for comment

IRBA guide on the implementation of search and seizure provisions published for comment.

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latest Guidance

IESBA Proposes Conforming Amendments to the Code Following the Issuance of the IAASB's Suite of Quality Management Standards

The International Ethics Standards Board for Accountants (IESBA) has issued for public comment the Exposure Draft, Proposed Quality Management-related Conforming Amendments to the IESBA Code.

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Consultation Paper - Enhancing Disclosures in Auditor's Reports in South Africa - IRBA Webcast Recording is Now Available

The IRBA hosted a webcast on 30 August 2021, in which the recently published Consultation Paper - Enhancing Disclosures in the Auditor's Reports in South Africa: Addressing the Needs of Users of Financial Statements was discussed. Thank you to all attendees for their participation and engagement.

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