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The IRBA is following a work-from-home practice until further notice.

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

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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 #55 now available.




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

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Latest News

48% of JSE Listed entities have rotated at least once since June 2017 - Covid does not appear to have an impact on the pace of rotations

At June 2020, 25 percent of JSE-listed entities had rotated audit firms - driven by early adoption of compliance to the Mandatory Audit Firm Rotation (MAFR) - this has now almost doubled to 48 percent of entities having rotated - or issued notice of intent to rotate - at least once as at end August 2021.

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Fraud and the role of auditors - what more can be done to detect fraud risk?

Acting CEO of the Independent Regulatory Board for Auditors, Imre Nagy, recently addressed the Association for Certified Fraud Examiners' (ACFE) 14th annual conference on the Fraud Expectation Gap versus the Audit Expectation.

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latest Guidance

REMINDER: Effective Date of International Standard on Auditing 315 (Revised): Identifying and Assessing the Risks of Material Misstatement

The International Auditing and Assurance Standards Board (IAASB) issued the International Standard on Auditing (ISA) 315 (Revised), Identifying and Assessing the Risks of Material Misstatement (ISA 315 (Revised 2019)), on 19 December 2019.

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Invitation to the IRBA/CFAS Webinar on Audit in an Uncertain Environment

The IRBA and its Committee for Auditing Standards (CFAS) invite registered auditors and other interest parties to a webinar on Audit in an Uncertain Environment.

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