The IRBA Code (Revised 2018)

The IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018)

Board Notice 171 of 2018

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Subsequent amendments:

Revisions to the IRBA Code Non-Assurance Services (NAS) Provisions
NAS provisions replace Section 600 of the IRBA Code and include conforming and consequential revisions to Sections 400, 525, 900 and 950.

Board Notice 173 of 2021

• Revised Section 600 and the conforming amendments to Part 4A will be effective for audits and reviews of financial statements for periods beginning on or after 15 December 2022.
• The conforming and consequential amendments to Sections 900 and 950 in relation to assurance engagements with respect to underlying subject matters covering periods of time will be effective for periods beginning on or after 15 December 2022; otherwise, these amendments will be effective as of 15 December 2022.

Subsequent amendments:

Revisions to the IRBA Code Fee-related Provisions
Fee-related provisions replace Section 410 of the IRBA Code and include consequential and conforming amendments to Sections 120, 270, 320, 330, 400 and 905.

Board Notice 173 of 2021

• For the revised Section 410 and consequential amendments to Part 4A: effective for audits of financial statements for periods beginning on or after 15 December 2022.
• For the revised Section 905: in relation to assurance engagements with respect to underlying subject matters covering periods of time, effective for periods beginning on or after 15 December 2022; otherwise, effective as of 15 December 2022.
• For conforming and consequential amendments to other Sections of the Code: effective as of 15 December 2022.

Early adoption will be permitted.

Subsequent amendments:

Revisions to the Code Addressing the Objectivity of an Engagement Quality Reviewer and Other Appropriate Reviewers

Board Notice 112 of 2021

• Part 4A: audits and reviews of financial statements for periods beginning on or after 15 December 2022.
• Part 4B: assurance engagements beginning on or after 15 December 2022.
• For all other engagements within the scope of Part 3: engagements beginning on or after 15 December 2022.

Subsequent amendments:

Final Amendments to Subsection 115, Professional Behaviour: Signing Conventions for Reports, of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018): Electronic Signatures

Board Notice 25 of 2021

Subsequent amendments:

Revisions to the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) to Promote the Role and Mindset Expected of Registered Auditors

Board Notice 25 of 2021

Subsequent amendments:

Revisions to Part 4B of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) to Reflect Terms and Concepts Used in International Standard on Assurance Engagements 3000 (Revised)

Board Notice 141 of 2020

Subsequent amendments:

Final amendments to the IRBA Code of Professional Conduct (Revised November 2018) relating to Registered Candidate Auditors

Board Notice 25 of 2020

Subsequent amendments:

Final amendments to the IRBA Code of Professional Conduct (Revised November 2018) in respect of Second Opinions

Board Notice 106 of 2019

Resources available:

• Structure of the Code
• Safeguards
• New Guidance on Professional Scepticism and Professional Judgment
• Offering and Accepting of Inducements