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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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17 percent of JSE-listed companies have rotated auditors ahead of MAFR
17 percent of JSE-listed companies have rotated auditors ahead of MAFR
View this articleLinkway Trading auditor deregistered - ordered to contribute to costs
Linkway Trading auditor deregistered - ordered to contribute to costs
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latest Guidance
IAASB Consults on Extended External Reporting Assurance
The IAASB is consulting on its progress in developing draft guidance in the first phase of its Extended External Reporting (EER) Assurance project.
Proposed Revised Guide for Registered Auditors: Auditing in the Public Sector
The Independent Regulatory Board for Auditors' (IRBA) Committee for Auditing Standards (CFAS) approved the release of the Proposed Revised Guide for Registered Auditors: Auditing in the Public Sector (this proposed Revised Guide) in March 2019 for exposure for public comment until 7 June 2019.
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