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Comprehensive Regulation
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Independence
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Collaboration in Africa
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Transformation
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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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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CALL FOR PERSONS TO SERVE ON THE DISCIPLINARY COMMITTEE OF THE INDEPENDENT REGULATORY BOARD FOR AUDITORS
Call for Nominations.
View this article17 percent of JSE-listed companies have rotated auditors ahead of MAFR
17 percent of JSE-listed companies have rotated auditors ahead of MAFR
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latest Guidance
Audits of Less Complex Entities - Furthering the Debate on Applying the ISAs in Audits of Less Complex Entities
The International Auditing and Assurance Standards Board (IAASB) has published a Discussion Paper, Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the International Standards on Auditing (ISAs).
IESBA Proposes Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised)
The International Ethics Standards Board for Accountants (IESBA) released for public comment the Exposure Draft, Proposed Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised), on 27 March 2019.
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