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.
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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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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MONETARY FINE GUIDELINE
Guideline for the IRBA's Enforcement/Disciplinary Committee in determining for Registered Auditors/Registered Candidate Auditors found guilty of improper conduct.
View this articleDisciplinary Hearing Schedule - August - September 2025
Disciplinary Hearing Schedule - August - September 2025.
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latest Guidance
WEBINAR INVITATION - Culture Cultivated: Ethics, Leadership & Workplace Wellbeing
The Independent Regulatory Board for Auditors (IRBA) invites you to an insightful virtual event that it will be hosting on the topic “Culture Cultivated: Ethics, Leadership & Workplace Wellbeing”.
An Alert on the Latest Publications from the Legal Practitioners Fidelity Fund
Registered auditors are advised of the publication from the Legal Practitioners Fidelity Fund (LPFF).
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