• Comprehensive Regulation

  •  Independence

  • Collaboration in Africa

  • Transformation

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The IRBA is following a work-from-home practice until 14 April 2020. 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 Public Inspections Report 2019 now available.




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

South African Resource Portal:



Latest News

IRBA shares guidance with auditors on the implications of COVID-19 on audits and auditors

IRBA shares guidance with auditors on the implications of COVID-19 on audits and auditors.

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Sharemax disciplinary hearing postponed to October 2020

Sharemax disciplinary hearing postponed to October 2020.

View this article

latest Guidance

Response to Accountants and Auditors Wanting their Services to be Designated as Essential

Following the various announcements by President Ramaphosa with regards to the COVID-19 pandemic and consequential regulations regarding essential services which can be provided during the Lockdown Period, the IRBA has received numerous requests from audit and accounting firms to request that audit and accounting be recognised as essential services.

 View this article


The 2020 Individual Annual Return documents, including the Explanatory Memorandum, are now available on the IRBA website for RAs to complete and submit.

View this article

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