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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 43 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 responds regarding actions against auditors of VBS

IRBA responds regarding actions against auditors of VBS

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Auditing Profession Act Amendments 2018 Continued regulatory improvement for public protection

On 22 August 2018, cabinet approved the draft Amendments to the Auditing Profession Act (Act 26 of 2005) (APA) and referred these to parliament for consultation as part of the Financial Matters Bill 2018.

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latest Guidance

Proposed Revised Guide for Registered Auditors: Assurance Engagements on Financial Service Providers' Separate Accounts (Section 19(3)) and Reporting Requirements (Section 19(4)) of the Financial Advisory and Intermediary Services Act

The Independent Regulatory Board for Auditors' (IRBA) Committee for Auditing Standards (CFAS) approved the release of the Proposed Revised Guide for Registered Auditors: Assurance Engagements on Financial Service Providers' Separate Accounts (Section 19(3)) and Reporting Requirements (Section 19(4)) of the Financial Advisory and Intermediary Services Act (this proposed Revised Guide) in November 2018 for exposure for public comment until 7 March 2019.

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Proposed amendments to Section 321 of the IRBA Code (Revised November 2018): Second Opinions

The Committee for Auditor Ethics (CFAE), the statutory committee of the Independent Regulatory Board for Auditors (IRBA) responsible for setting standards for auditor ethics, approved the issuing of the proposed amendments to Section 321 of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) (IRBA Code (Revised November 2018)): Second Opinions on exposure in November 2018 for public comment by 5 February 2019.

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