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.More...
The IRBA News Issue 52 is now available.
IRBA expresses disappointment at soft sanction against Deloitte auditor.View this article
The Disciplinary Committee's Sanction Ruling and accompanying summary in the matter of IRBA vs M Jordan.View this article
The Committee for Auditing Standards (CFAS), a statutory committee of the IRBA, recently finalised its strategy for 2020-2024.
The recent stakeholder and media attention on property companies has highlighted the business risks involved in operating in this industry. An example of such business risks being the valuation of investment properties. These risks are further impacted by slow economic growth under the ongoing Covid-19 conditions. Although Covid-19 has also impacted other industries, in the property industry, it has negatively impacted occupancies, rental income and lease renewals. This may result in heightened audit risk. Registered auditors who audit investment properties and/or property companies are reminded of, among others, the following available resources.View this article
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