• We have rebranded and launched our new IRBA and RA brands and vision!

  • Our focus is around the clarion call of integrity, public interest and audit quality.

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 IRBA Public Inspections report on Audit Quality 2023 now available.

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Video Gallery

For access to some of the interesting topical discussions we regularly engage in with our stakeholders, please click here.

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Latest News

Firm Annual Returns: Firm Assurance Work Declaration and Public Practice Questionnaire with Firm-related Information 2024

The annual renewal process for firms to submit their returns is now open on the Independent Regulatory Board for Auditors' (IRBA) website.

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IRBA releases reviews on 2023 Audit Quality Indicators and Public Inspections Outcomes

The Independent Regulatory Board for Auditors (IRBA) has released two annual reviews covering outcomes in the 2023 year for public consumption.

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latest Guidance

IAASB Opens Public Consultation for Proposed Narrow Scope Amendments to ISQMs, ISAs and ISRE 2400 (Revised) as a Result of the Revisions to the Definitions of Listed Entity and Public Interest Entity in the IESBA Code

The International Auditing and Assurance Standards Board (IAASB) has opened the public consultation for proposed revisions to the International Quality Management Standards, the International Standards on Auditing and International Standard on Review Engagements 2400 (Revised), Engagements to Review Historical Financial Statements as a result of the revisions to the Definitions of Listed Entity and Public Interest Entity in the IESBA Code.

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Withdrawal of A Guide for Registered Auditors: Combating Money Laundering and Financing of Terrorism

The Independent Regulatory Board for Auditors (IRBA) hereby notifies registered auditors of the withdrawal of A Guide for Registered Auditors: Combating Money Laundering and Financing of Terrorism.

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