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 #57 now available.
The Independent Regulatory Board for Auditors (IRBA) recently received a judgement handed down in the North Gauteng High Court regarding an application brought by the East Rand Member District of Chartered Accountants (ERMD) for the review and setting aside of certain fees and fee increases prescribed by the IRBA during the 2019/2020 and 2020/2021 financial years.View this article
Call for nominations.View this article
IAASB - Conforming and Consequential Amendments
The Independent Regulatory Board for Auditors (IRBA) Board, at its meeting in March 2022, approved the International Auditing and Assurance Standards Board's (IAASB) Conforming and Consequential Amendments to the IAASB's Other Standards as a Result of the New and Revised Quality Management Standards for adoption, issue and prescription by registered auditors in South Africa.
The Independent Regulatory Board for Auditors' (IRBA) Committee for Auditing Standards (CFAS), at its meeting on 1 March 2022, subject to the Financial Sector Conduct Authority (Authority) issuing the appropriate exemption notice, approved the issue of the following revised illustrative Section 15 Retirement Fund agreed-upon procedures reports (revised illustrative regulatory reports), for use by registered auditors (auditors).View this article
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