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Home
About Us
What is the IRBA
Board Members
Leadership and Staff
Statutory Committees
Contact Details
What We Do
Work For Us
Corporate Social Responsibility
Procurement
BEE Certificate
How to Lodge a Complaint
Privacy Statement
Guidance for RAs
Disciplinary Process
Auditing Profession Act (Act 26 of 2005)
Disciplinary Rules
Rules regarding Improper Conduct
Policy regarding Postponements
Inspections
Administration
Communications
The Act and Manual of Information
Reports
Relevant links
IRBA News Articles
Tip-Offs
Technical Guidance for RAs
Professional Skepticism
Auditing Standards and Guides
Quality Management
Quality Management Standards
Introduction to QM Standards
QM Implementation Materials
QM News and Events
SAICA
The New and Revised Auditor Reporting Standards
The New and Revised Reporting Standards
Communiqués
KAM on a Page
Questions and Answers
Digital media resources, magazine articles, slides
IAASBs dedicated webpage including toolkits
SAICA
Handbooks of International Standards
South African Standards and Practice Statements
Guides and Circulars for Auditors
Status of Pronouncements, Due Process Policy and Adoption of the Standards
Committee for Auditing Standards and Strategy
Industry Specific Guides and Regulatory Reports
Small and Medium-size Practices
Staff Practice Alerts
IFRS 9 and ISA 720
Fraud
Public Sector
Other Assurance
Assurance on Integrated Reports
Assurance on Sustainability Reports
B-BBEE Assurance Engagements
Exposure Drafts and Comment Letters
Transparency reporting and Audit Quality Indicators (AQIs)
Technology
Reportable Irregularities
Education and Transformation
Continuing Professional Development (CPD)
Audit Development Programme
Accreditation
IFAC
General Guidance
Audit Tenure
Companies Act Section 90(2)
Useful Links
Mandatory Audit Firm Rotation
Concerns for Independence
IRBA Process for MAFR
General news and information
Shareholder Concerns
Inspections Findings
Consultation Thank You
Notice of Request for Comments
EU and Global Regulatory Concerns
Stakeholder Concerns
South African Concerns
Audit Tenure and Concentration
CFOs and Audit Committees
Global Cases
COVID-19
Enhanced Auditor Reporting (EAR)
IRBA's Four Rules Arising from the International Standards on Quality Management
Ethics: The Rules and the Code
The IRBA Code (Revised April 2023) and the Rules
The IRBA Code (Revised 2018)
The Rules and the Code
NOCLAR
Committee for Auditor Ethics
Ethics Communications
Useful Links
Library
IRBA News
Annual Reports
Integrated Reports
Strategic Plan
Enforcement Reports
Legislation
Manual of Information
Video Gallery
Photo Gallery
Podcasts
POPI Act
IRBA Brand
Reportable Irregularities Reports
Become an RA
Find an RA
Registry
Profile Updates
Annual Renewals
Registration
Changing Registration Status to Assurance
Individual Registration
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Documents and Processes prescribed
News & Events
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Press Releases
Communiqués
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Guidance for RAs
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QM Implementation Materials
IAASB First-Time Implementation Guides:
First-time Implementation Guide
International Standard on Quality Management 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements
First-time Implementation Guide
International Standard on Quality Management 2, Engagement Quality Reviews
First-time Implementation Guide
International Standard on Auditing 220 (Revised), Quality Management for an Audit of Financial Statements
International Standard on Auditing 220 (Revised): Definition of an Engagement Team
Fact Sheet
Quality Management and Group Audits: Highlighting Certain Aspects of Interaction Between ISA 220 (Revised) and ISA 600 | IAASB
Small-Medium Practice Guidance
IFAC Quality Management Series for Small Firms
Installation One: It is time to get ready for the new quality management standards
Installation Two: Developing a detailed implementation plan
IAASB SMP Guidance
How the IAASB's Proposed Quality Management Standards Are Scalable for SMP
SAICA SMP targeted Webinars
The implementation of the Quality Management Standards by Small-and Medium-sized Practices" webinar held on 26 August 2022
. To view the presentation slides and recording, email
saica@saica.co.za
ISQM Service Providers for Small- and Medium-sized Practices webinar held on 23 November 2022
. For access to the slides and recording, email
saica@saica.co.za
IAASB Implementation Video(s):
Quality Management Standards: Perspectives on Initial Implementation Efforts
All You Need to Know about the Firm's Risk Assessment Process
Resources: Expectations for Firm and Engagement Partners
What’s New in Firm’s Monitoring and Remediation Process
Bringing it All Together: Exploring all the Components of a Quality Management System
Other Implementation Resources:
ISQM Discussion Forum | SAICA
Quality Management | IFAC
Quality management guidance resources (cpacanada.ca)
Quality management in audit firms | ICAEW
Quality Management Standards
Introduction to QM Standards
QM Implementation Materials
QM News and Events
SAICA