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
Firm Registration
Documents and Processes prescribed
News & Events
News
Press Releases
Communiqués
Events
Calendars for Committees
APAA Implementation Information
MAFR
Fraud Prevention
Tip-off
Whistleblowing
Events
Fraud Prevention
Tip-off
Whistleblowing: CALL 0800 212 208
Manual of Information
IFAC
Login
Registered Auditor
Committee Calendar
Menu
Toggle navigation
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
Firm Registration
Documents and Processes prescribed
News & Events
News
Press Releases
Communiqués
Events
Calendars for Committees
APAA Implementation Information
MAFR
Home
Guidance for RAs
Technical Guidance for RAs
Auditing Standards and Guides
The New and Revised Auditor Reporting Standards
Communiqués
Communiqués
Communiqués that relate to the new and revised Auditor Reporting Standards:
30 September 2016 -
Feedback on the IRBA Pro Forma Inspections of the New Auditor's Reports
17 June 2015 -
The IRBA Board adopts the IAASB’s new and revised Auditor Reporting Standards and related conforming amendments
.
18 June 2015 -
Visit by the IAASB Leadership and Resources for the Implementation of the New and Revised Auditor Reporting Standards
.
23 September 2013 -
IAASB's Proposed New and Revised International Standards on Auditing set to Fundamentally Transform the Auditor's Report
30 September 2013 -
Invitation to an IRBA Round Table Discussion on the IAASB’s Proposed New and Revised International Standards on Auditing set to Transform the Auditor’s Report
30 August 2012 -
Invitation to Comment: Improving the Auditor's Report
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