The Rules and the Code

This section contains the IRBA Rules Regarding Improper Conduct and the IRBA Code of Professional Conduct, to be followed and applied by Registered Auditors. 

Title Date issued Effective date Download documents

Rules Regarding Improper Conduct and Code of Professional Conduct for Registered Auditors (Revised 2014)

To be read in conjunction with the Code of Improper Conduct:

17 March 2014

Effective from 1 April 2014 PDF 380 KB
  • Final Amendments relating to Non-Assurance Services
Board Notice 188 of 2016
22 February 2016 Effective on 15 April 2016, except changes to Section 290 which will be effective for audits of financial statements for periods commencing on or after 15 April 2016

PDF 340 KB

PDF 188 KB

  • Final Amendments relating to Public Interest Entities
Board Notice 32 of 2016
4 March 2016 Effective on or after 1 July 2016

PDF 159 KB

PDF 199 KB

  • Final Amendments relating to Non-Compliance with Laws and Regulations
Board Notice 32 of 2016
1 December 2016 Effective as of 15 July 2017

PDF 449 KB

PDF 199 KB

  • Final Amendments relating to Custody of Client Assets
Board Notice XX of 2017
12 May 2017 Effective on or after 31 December 2017

PDF 143 KB

Board Notice 25 of 2014 issued in Government Gazette No. 37392 – Adoption of the Revised 2014 Code  7 March 2014    PDF 151 KB
Rules Regarding Improper Conduct and Code of Professional Conduct for Registered Auditors (no longer applicable)  1 June 2010  Effective 1 January 2011 to 31 March 2014. The Code is subject to transitional provisions  PDF 799 KB 
Board Notice 89 issued in Government Gazette No. 33305  18 June 2010    PDF 347 KB 
Code of Professional Conduct (no longer effective)    Effective 1 January 1997 to 31 December 2010  PDF (English) 185 KB
PDF (Afrikaans) 217 KB 
'Old' Disciplinary Rules    Effective 1 July 1990 to 31 December 2010  PDF (English) 104 KB 
PDF (Afrikaans) 108 KB
ETHICS AWARENESS
Date issued
Title
Download documents
IRBA Ethics Workshop 2014 2014 Programme PDF 247 KB


IRBA Ethics Workshop 2014 PPTX 2193 KB
    Att 2 - Decision Making Matrix PDF 111 KB
    Att 3 - Documentation in Respect of Ethical Conflict Resolution PDF 179 KB
    Att 4 - Reasonable and Informed Third Party Case Study PDF 58 KB
    Att 5 - Firm and Network Firms Case Study PDF 82 KB
    Att 6 - Audit Fees and Independence Case Study PDF 84 KB
    IRBA Ethics DVD 2014 Order Form PDF 247 KB