Legislation

Title     Download
Auditing Profession Amendment Act 5 of 2021     PDF
Auditing Profession Act (Act 26 of 2005) as amended by Auditing Profession Amendment Act, No. 2 of 2015     PDF
Auditing Profession Act (Act 26 of 2005)     PDF
Regulatory Strategy     PDF
Manual on the Promotion of Access to Information     PDF
IRBA Principle Statement: The Protection of Personal Information Act      PDF
Rules regarding Improper Conduct     PDF
Code of Conduct for Registered Auditors – Revised 2014     Link
Disciplinary Rules     English | Afrikaans
Disciplinary Rules effective until 31 December 2010 - Repealed      English | Afrikaans
Public Accountants and Auditors Act 80 of 1991      English | Afrikaans
Code of Professional Conduct effective until December 2010 - Repealed      PDF