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NOTICE

The IRBA is following a work-from-home practice until 30 June 2021.

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

Other email addresses:

 

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 2020 IRBA Public Inspections Report is now available.

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COVID-19

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

South African Resource Portal:

https://sacoronavirus.co.za/

Visitor Self Declaration

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Latest News

Irba introduces acting CEO

Introducing Irba's acting CEO.

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Caretaker Board at Irba issues call for nominations to serve on the Board

Call for nominations to serve on the Board.

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latest Guidance

The IAASB Issues an Exposure Draft on Conforming and Consequential Amendments to the IAASB's Other Standards as a Result of the New and Revised Quality Management Standards

The International Auditing and Assurance Standards Board (IAASB) has issued Proposed Conforming and Consequential Amendments to the IAASB's Other Standards as a Result of the New and Revised Quality Management Standards (Exposure Draft) for public comment.

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Standards and Ethics related IRBA pronouncements which have a December 2020 or 2021 effective date

Registered auditors and others are reminded that the following IRBA pronouncements, which were issued in 2020, have a December 2020 or 2021 effective date.

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