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The IRBA is following a work-from-home practice until 31 January 2021.

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

Other email addresses:



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.


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.



The IRBA News Issue 52 is now available.




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

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Latest News

IRBA expresses disappointment at soft sanction against Deloitte auditor

IRBA expresses disappointment at soft sanction against Deloitte auditor.

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Disciplinary Committee's Sanction Ruling: IRBA vs M Jordan

The Disciplinary Committee's Sanction Ruling and accompanying summary in the matter of IRBA vs M Jordan.

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latest Guidance

Committee for Auditing Standards Strategy 2020-2024

The Committee for Auditing Standards (CFAS), a statutory committee of the IRBA, recently finalised its strategy for 2020-2024. 

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Audits of Investment Properties and/or Property Companies

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.

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