Communiqués

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Standards

Title	Category	Year	Date Issued	Size
An Alert on the Latest Communication from the Property Practitioners Regulatory Authority on the 2025 Audit Report Submissions	PPRA	2025	13-06-2025	316 KB
Request for Comments: Proposed Revised IRBA Code of Professional Conduct for Registered Auditors with South African Enhancements to the Ethics and Independence Standards for Sustainability Assurance (Proposed Revised IRBA Code)	Ethics	2025	06-06-2025	889 KB
IRBA Issues Feedback Statement on the Post-implementation Review of Its SAAEPS 1, Sustainability Assurance Engagements: Rational Purpose, Appropriateness of Underlying Subject Matter and Suitability of Criteria	Standards	2025	26-05-2025	368 KB
IAASB Seeks Feedback on the Proposed Narrow-Scope Amendments Related to Using the Work of an External Expert	Standards	2025	16-05-2025	881 KB
Artificial Intelligence in Finance – Shaping the Future Webinar Summary, Recording and Presentation Slides Now Available	Webinar	2025	13-05-2025	834 KB
IESBA Consults on Collective InvestmentVehicles and Pension Funds - AuditorIndependence	Ethics	2025	23-04-2025	860 KB
Webinar Invitation: Artificial Intelligence in Finance: Shaping the Future	Artificial Intelligence	2025	02-04-2025	361 KB
Exposure Draft: Proposed SAAPS 3 (Revised XX 2025), Updates to Illustrative Auditor’s Reports as a Result of the IAASB’s Narrow Scope Amendments to ISA 700 (Revised)	Standards	2025	10-03-2025	898 KB
Upcoming IRBA Webinar to Diarise – Artificial Intelligence in Finance	Webinar	2025	07-03-2025	1 MB
IAASB Opens Its Post-Exposure Public Consultation for the Penultimate Narrow Scope Amendments to the ISQMs and ISAs as a Result of the Revisions to the Definitions of Listed Entity and Public Interest Entity in the IESBA Code	Standards	2025	14-02-2025	1 MB
Sustainability: The Big Picture Webinar Summary, Recording and Presentation Slides Now Available	Sustainability	2025	03-02-2025	1 MB
REMINDER: Upcoming and Newly Effective Audit-related Rules, Pronouncements and Revisions	Standards	2025	20-01-2025	1 MB
Final Pronouncement: Revisions to the IRBA Code of Professional Conduct for Registered Auditors Addressing Tax Planning and Related Services	Tax Planning and Related Services	2024	12-12-2024	402 KB
Due Process Policy for the Development,Adoption and Issue of Quality Management,Auditing, Review, Other Assurance andRelated Services Pronouncements (Revised November 2024) and Status and Authority of Quality Management,Auditing, Review, Other Assurance a	Due Process Policy	2024	11-12-2024	1 MB
Adoption of the International Auditing andAssurance Standards Board’s 2023-2024Handbook of International QualityManagement, Auditing, Review, OtherAssurance, and Related ServicesPronouncements	Standards	2024	11-12-2024	889 KB
CFAS publishes its standard setting priorities	Standards	2024	25-11-2024	1 MB
Call for the Nomination of Registered Auditors to Serve on the Committee for Auditing Standards	Nominations	2024	22-11-2024	357 KB
Publication of the South African Auditing Practice Statement 7, Transparency Reports of Firms that Audit Financial Statements of Publicly Traded Entities	SAAPS 7	2024	22-11-2024	1 MB
IRBA Code of Professional Conduct for Registered Auditors (Revised November 2024)	IRBA Code	2024	21-11-2024	381 KB
IRBA Board Announces Its Decision Not to Adopt the International Standard on Auditing (ISA) for Audits of Financial Statements of Less Complex Entities (ISA for LCE)	Standards	2024	07-11-2024	364 KB
IRBA Webinar: Inside a Small and Medium Practice: A Practitioner’s Day in Focus	Sustainability	2024	06-11-2024	1 MB
Sustainability: The Big Picture	Sustainability	2024	31-10-2024	1 MB
An Alert on the Latest Publications from the Legal Practitioners Fidelity Fund	Legal Practitioners' Fidelity Fund	2024	02-10-2024	775 KB
Webinar Invitation Inside a Small and Medium Practice: A Practitioner's Day in Focus	Standards	2024	20-09-2024	292 KB
Artificial Intelligence Audit Risks Mitigation Update	Standards	2024	19-09-2024	1 MB
Fraud, Financial Reporting and the Role of the Auditor – The IRBA Indaba	Fraud	2024	16-07-2024	1 MB
Staff Audit Practice Alert 10: Key Considerations - Acceptance and Continuation of Client Relationships of Audit Engagements	Standards	2024	08-07-2024	307 KB
Dates to Diarise for Upcoming IRBA Webinars	Webinars	2024	26-06-2024	1 MB
Guide for Registered Auditors: Joint Audit Engagements (Revised May 2024)	Standards	2024	24-05-2024	1 MB
An Invitation to Participate in a PSSC Survey on Guidance for Auditing in the Public Sector	Public Sector	2024	24-05-2024	1 MB
Council for Medical Schemes Publication that Impacts Auditor’s Reports	Medical Schemes	2024	23-05-2024	1 MB
Call for New Projects for the CFAS Work Programme	Standards	2024	05-04-2024	89 KB
IFRS and Trade Mark Guidelines	Standards	2024	28-03-2024	112 KB
Proposed Due Process Policy for the Development, Adoption and Issue of Quality Management, Auditing, Review, Other Assurance and Related Services	Standards	2024	26-03-2024	72 KB
Exposure Draft: Proposed South African Auditing Practice Statement 7, Transparency Reports of Firms that Audit Financial Statements of Publicly Traded Entities	Standards	2024	14-03-2024	88 KB
Publication of South African Auditing Practice Statement 3 (Revised March 2024), Illustrative Reports, Incorporating Enhanced Auditor Reporting Requirements	Standards	2024	13-03-2024	111 KB
IAASB Opens Public Consultation to Strengthen Auditors' Efforts Related to Fraud	Standards	2024	22-02-2024	84 KB
IAASB Opens Public Consultation for Proposed Narrow Scope Amendments to ISQMs, ISAs and ISRE 2400 (Revised) as a Result of the Revisions to the Definitions of Listed Entity and Public Interest Entity in the IESBA Code	Standards	2024	19-02-2024	72 KB
IRBA Board Adopts Narrow Scope Amendments to ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements, and ISA 260 (Revised), Communication with Those Charged with Governance	Standards	2024	13-02-2024	72 KB
IESBA Initiates Public Consultation on the First Comprehensive Suite of Global Standards on Ethical Considerations in Sustainability and Assurance	Ethics	2024	12-02-2024	128 KB
REMINDERS: Newly Effective Audit-Related Revisions and Standards-Related Exposure Draft Issued in 2023 with Response Due in 2024	Standards	2024	19-01-2024	80 KB
Revised Illustrative Mutual Banks Act Regulatory Auditor's Reports	Standards	2023	11-12-2023	75 KB
IRBA Prescribes Four Rules Arising from the International Standards on Quality Management	Quality Management	2023	01-12-2023	79 KB
REMINDER: Effective Date of the International Standard on Auditing 600 (Revised): Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors	Standards	2023	30-11-2023	82 KB
Exposure Draft: Proposed Guide for Registered Auditors (Revised), Joint Audit Engagements	Standards	2023	29-11-2023	100 KB
An Alert on the Latest Publications from the Legal Practitioners Fidelity Fund	Legal Practitioners Fidelity Fund	2023	28-11-2023	76 KB
The Adoption of the International Auditing and Assurance Standards Board's (IAASB) 2022 Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements in terms of the Auditing Profession Act 26 of 2005	Standards	2023	27-11-2023	118 KB
Recording and Presentation Slides Now Available: IRBA Innovation Day 2023 - Shaping the Future of Audit	Innovation Day	2023	21-11-2023	112 KB
Final Pronouncement: Technology-related Revisions to the IRBA Code of Professional Conduct for Registered Auditors	Ethics	2023	13-11-2023	102 KB
Final Pronouncement: Revisions to the Definitions of Listed Entity and Public Interest Entity in the IRBA Code of Professional Conduct for Registered Auditors	Ethics	2023	09-11-2023	133 KB
IRBA Innovation Day 2023 - Shaping the Future of Audit	Standards	2023	02-10-2023	78 KB
Exposure Draft: Proposed SAAPS 3 (Revised), Illustrative Reports	Standards	2023	21-09-2023	106 KB
IRBA Staff Audit Practice Alert 9: Guidance on the IRBA Rule on Enhanced Auditor Reporting for the Audit of Financial Statements of Public Interest Entities	Standards	2023	20-09-2023	96 KB
IRBA Prescribes the Rule on Enhanced Auditor Reporting for the Audit of Financial Statements of Public Interest Entities	Standards	2023	19-09-2023	106 KB
Exposure Draft on a Proposed Global Sustainability Assurance Standard	Standards	2023	01-09-2023	109 KB
An Alert on the Latest Communication from the Property Practitioners Regulatory Authority on the 2023 Audit Report Submissions	PPRA	2023	21-08-2023	75 KB
IRBA Undertakes a Post-implementation Review of its SAAEPS 1, Sustainability Assurance Engagements: Rational Purpose, Appropriateness of Underlying Subject Matter and Suitability of Criteria	Standards	2023	07-08-2023	81 KB
Quality Management Standards Implementation Guides and Other Related Material	Quality Management	2023	04-08-2023	98 KB
An Alert on the Latest Publications from the Legal Practitioners Fidelity Fund	Legal Practitioners	2023	26-07-2023	55 KB
Reminder: New Illustrative Reports to be Used by Independent Assurance Practitioners When Required to Report in terms of the Property Practitioners Act	Property Practitioners	2023	07-07-2023	77 KB
Updates to IRBA Pronouncements Arising from Narrow-Scope Amendments to International Accounting Standard 1 - SAAPS 3 and other Illustrative Reports	Standards	2023	23-06-2023	173 KB
Revisions to the IRBA Code of Professional Conduct (Revised April 2023) to Strengthen and Clarify the Independence Requirements for Group Audits	Ethics	2023	08-06-2023	131 KB
IRBA Code of Professional Conduct for Registered Auditors (Revised April 2023)	Ethics	2023	15-05-2023	80 KB
Exposure Draft: Proposed International Standard on Auditing 570 (Revised), Going Concern	Standards	2023	09-05-2023	113 KB
IESBA Consults on Its Proposed Strategy and Work Plan for 2024-2027	Ethics	2023	21-04-2023	64 KB
IESBA Proposes Revisions to Its Code Addressing Tax Planning and Related Services	Standards	2023	28-03-2023	125 KB
Illustrative Reports to be Used by Independent Assurance Practitioners When Required to Report in terms of the Property Practitioners Act	Property Practitioners Act	2023	17-03-2023	112 KB
Adoption of the IAASB's 2021 Handbooks of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements	Standards	2023	13-02-2023	144 KB
IAASB Issues an Exposure Draft on the Proposed Part 10, Audits of Group Financial Statements of the Proposed International Standard on Auditing for Financial Statements of Less Complex Entities	Standards	2023	09-02-2023	98 KB
IAASB Consults on Its Proposed Strategy and Work Plan for 2024-2027	Standards	2023	25-01-2023	157 KB
Artificial Intelligence Audit Risks Mitigation	Artificial Intelligence	2023	12-01-2023	90 KB
REMINDERS: Newly Effective Standards/Practice Statement/Revisions and Standards-Related Communiques Issued In 2022 with Submissions Due in 2023	Standards	2023	11-01-2023	99 KB
Exposure Draft: Proposed Amendments to the IRBA Code of Professional Conduct for Registered Auditors - Revisions to the Definitions of Listed Entity and Public Interest Entity	Ethics	2022	07-12-2022	191 KB
Proposed Revised Due Process Policy and Proposed Revised Status and Authority of Auditing Pronouncements	Standards	2022	30-11-2022	99 KB
IAASB Issues Guidance on the Impact of the IAS 1 Amendments on the ISAs	Standards	2022	25-11-2022	96 KB
The International Auditing and Assurance Standards Board (IAASB) Opens Public Consultation for the Revised Audit Evidence Standard	Standards	2022	02-11-2022	25 KB
IRBA Staff Audit Practice Alert 8: Frequently Asked Questions on Sustainability Assurance Engagements	Standards	2022	31-10-2022	81 KB
IRBA Staff Ethics Practice Alert 1: The Auditor's Considerations with Respect to Long Association of Personnel with an Audit Client (including Partner Rotation)	Ethics	2022	29-09-2022	24 KB
An overview of the latest communications from the IAASB	Standards	2022	02-09-2022	68 KB
IRBA Staff Audit Practice Alert 7: Content of a Transparency Report	Standards	2022	31-08-2022	26 KB
The Property Practitioners Regulatory Authority Issues a Notification Regarding Changes to the 2022 Trust Account Audit Report Template	Trust Accounts	2022	30-08-2022	63 KB
IRBA Board Adopts International Standard on Auditing 600 (Revised), Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors)	Standards	2022	15-08-2022	78 KB
Countdown to the Suite of Quality Management Standards Effective Date	Standards	2022	15-07-2022	68 KB
IAASB Proposes Narrow Scope Amendments to Operationalize Changes to the IESBA Code that Enhance Transparency About Independence	Standards	2022	12-07-2022	74 KB
Proposed IRBA Rule on Enhanced Auditor Reporting for the Audit of Financial Statements	Standards	2022	07-07-2022	70 KB
Call for Nominations to Serve on the Committee for Auditor Ethics	Ethics	2022	04-07-2022	81 KB
Section 15 Retirement Fund Agreed-upon Procedures Engagements	Standards	2022	15-06-2022	109 KB
Proposed IRBA Rules Arising from the International Standards on Quality Management	Standards	2022	14-06-2022	73 KB
Quality Management-related Conforming Amendments to the IRBA Code of Professional Conduct (Revised November 2018)	Ethics	2022	10-06-2022	73 KB
IESBA Expands the Definition of Public Interest Entities and the Implications for South Africa	Ethics	2022	31-05-2022	75 KB
IRBA Issues Conforming and Consequential Amendments to the Other International Standards as a Result of the New and Revised Quality Management Standards and Aligns Existing IRBA Pronouncements Following These Conforming Amendments	Standards	2022	05-05-2022	94 KB
IESBA Calls for Stakeholder Input on Future Strategy: Looking Beyond 2023!	Ethics	2022	26-04-2022	26 KB
Revised Illustrative Section 15 Retirement Fund Agreed-upon Procedures Reports	Standards	2022	22-04-2022	106 KB
Property Practitioners Regulatory Authority Issues Draft Guidelines on Audit, Accounting Records and Trust Account Requirements for Business Property Practitioners	Standards	2022	11-04-2022	70 KB
Issue of Illustrative Regulatory Reports in terms of the Insurance Act	Standards	2022	08-04-2022	69 KB
Revised Illustrative Banks Act Regulatory Auditor's Reports	Standards	2022	18-03-2022	100 KB
Revised Illustrative Section 12I Tax Allowance Incentive Programme Agreed-upon Procedures Report	Standards	2022	17-03-2022	100 KB
IESBA Proposes Revisions to the Code Relating to the Definition of Engagement Team and Group Audits	Ethics	2022	11-03-2022	142 KB
IESBA Proposes Technology-related Amendments to the Code	Ethics	2022	07-03-2022	30 KB
Call for New Projects for the CFAS Work Programme	Ethics	2022	01-03-2022	23 KB
WEBINAR INVITATION: IRBA LAUNCH OF NEW QUALITY MANAGEMENT STANDARDS - Towards Restoring Confidence and Enhancing Audit Quality	Standards	2022	24-01-2022	82 KB
IFAC and IAASB Release the Less Complex Entities Consultation Survey	Standards	2021	10-12-2021	14 KB
IRBA/CFAS Webinar on Audit in an Uncertain Environment - Webinar Summary and Recording Available	Standards	2021	30-11-2021	15 KB
Revised Illustrative Annual Stockbroker's Reports Submitted to the JSE Limited in terms of the Financial Markets Act and JSE Directive DG 1.7 - Illustrative Reports 2B and 3	JSE	2022	29-11-2021	99 KB
REVISIONS TO THE IRBA CODE OF PROFESSIONAL CONDUCT (REVISED NOVEMBER 2018) RELATING TO NON-ASSURANCE SERVICES AND FEE-RELATED PROVISIONS	Ethics	2021	26-11-2021	79 KB
Adoption of the International Auditing and Assurance Standards Board’s 2020 Handbooks of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements	Standards	2021	24-11-2021	109 KB
REMINDER: Effective Date of International Standard on Auditing 315 (Revised): Identifying and Assessing the Risks of Material Misstatement	Standards	2021	19-10-2021	15 KB
Invitation to the IRBA/CFAS Webinar on Audit in an Uncertain Environment	Standards	2021	01-10-2021	16 KB
IRBA Staff Audit Practice Alert 6: Protection and Retention of Client Data	Standards	2021	28-09-2021	23 KB
Consultation Paper - Enhancing Disclosures in Auditor's Reports in South Africa - IRBA Webcast Recording is Now Available	Standards	2021	03-09-2021	65 KB
IESBA Proposes Conforming Amendments to the Code Following the Issuance of the IAASB's Suite of Quality Management Standards	Ethics	2021	30-08-2021	20 KB
Guide for Registered Auditors: Guidance on Performing Audits on behalf of the AGSA (Revised August 2021)	Standards	2021	30-08-2021	16 KB
Revisions to the Code Addressing the Objectivity of an Engagement Quality Reviewer and Other Appropriate Reviewers	Standards	2021	16-08-2021	28 KB
Invitation to an IRBA Webcast: Unpacking possible enhanced disclosures in the auditor's report in South Africa	Standards	2021	16-08-2021	65 KB
IAASB Issues an Exposure Draft on the Proposed International Standard on Auditing of Financial Statements of Less Complex Entities	Standards	2021	12-08-2021	17 KB
Access to the Recording of South Africa’s Launch Event of the IAASB’s Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements	Standards	2021	19-07-2021	166 KB
IAASB Quality Management Standards Implementation Guides and Other Related Material	Standards	2021	02-07-2021	48 KB
Invitation to South Africa's Launch Event of the IAASB's Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements	Standards	2021	28-06-2021	185 KB
Consultation Paper - Enhancing Disclosures in the Auditor's Reports in South Africa: Addressing the Needs of Users of Financial Statements - Invitation to respond to Consultation	Standards	2021	17-06-2021	27 KB
Estate Agency Affairs Board: 2021 Audit Reports Submission Reminder	Estate Agency Affairs Board	2021	09-06-2021	13 KB
IAASB Quality Management Webinar Series	Standards	2021	09-06-2021	29 KB
Invitation to South Africa's Launch Event of the IAASB's Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements	Standards	2021	07-06-2021	26 KB
Proposed Conforming and Consequential Amendments to IRBA Pronouncements arising from the International Auditing and Assurance Standards Board's (IAASB) Quality Management Standards	Standards	2021	04-06-2021	16 KB
IESBA Global Ethics Webinars on the Non-Assurance Services and Fee-Related Revisions to the IESBA Code of Ethics	Ethics	2021	04-06-2021	27 KB
Proposed Guide for Registered Auditors: Guidance on Performing Audits on behalf of the AGSA (Revised May 2021)	Standards	2021	24-05-2021	19 KB
IESBA Launches the Post-Implementation Review of the Long Association International Independence Standard	Ethics	2021	28-04-2021	19 KB
IAASB Publishes Non-Authoritative Guidance on Applying ISAE 3000 (Revised) to Extended External Reporting (EER) Assurance Engagements	Standards	2021	16-04-2021	23 KB
Guide for Registered Auditors: Guidance on Performing Audits where the AGSA has Opted not to Perform the Audit (Revised March 2021)	Standards	2021	31-03-2021	16 KB
Engagements on Legal Practitioners' Trust Accounts	Standards	2021	30-03-2021	23 KB
Revised Illustrative Banks Act Regulatory Auditor's Reports	Standards	2021	17-03-2021	21 KB
IRBA Board Adopts the Suite of Quality Management Standards: ISQC 1 Replaced by ISQM 1, the New ISQM 2, Significant Revisions to ISA 220, Changes in Substance, Implications for Practice in South Africa, Effective Dates and Implementation Guidance	Standards	2021	12-03-2021	54 KB
Final Amendments to Subsection 115 of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018): Electronic Signatures	Ethics	2021	11-03-2021	24 KB
Revisions to the IRBA Code to Promote the Role and Mindset Expected of Registered Auditors	Ethics	2021	10-03-2021	24 KB
Standards and Ethics related IRBA pronouncements which have a December 2020 or 2021 effective date	Standards	2021	26-02-2021	19 KB
The IAASB Issues an Exposure Draft on Conforming and Consequential Amendments to the IAASB's Other Standards as a Result of the New and Revised Quality Management Standards	Standards	2021	25-02-2021	63 KB
IESBA Proposes Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code and implications for South Africa	Ethics	2021	09-02-2021	29 KB
Audits of Investment Properties and/or Property Companies	Investment Properties	2020	11-12-2020	22 KB
Committee for Auditing Standards Strategy 2020-2024	CFAS Strategy	2020	30-11-2020	14 KB
Revisions to Part 4B of the IRBA Code to Reflect Terms and Concepts Used in International Standard on Assurance Engagements 3000 (Revised)	Ethics	2020	09-11-2020	24 KB
The IRBA Issues Conforming Amendments to the International Standards as a Result of the Revised IESBA Code and also the Updated Illustrative Auditor's Reports Following These Conforming Amendments	Standards	2020	05-11-2020	31 KB
IRBA Board Adopts International Standard on Related Services 4400 (Revised): Agreed-Upon Procedures Engagements	Standards	2020	03-11-2020	56 KB
IRBA Board Adopts International Standard on Auditing 315 (Revised): Identifying and Assessing the Risks of Material Misstatement	Standards	2020	02-11-2020	60 KB
IESBA Seeks Stakeholder Input on Key Ethical Questions Arising from Technological Developments	Ethics	2020	23-10-2020	24 KB
Global Consultation on Fraud and Going Concern in an Audit of Financial Statements: Exploring the Differences Between Public Perceptions About the Role of the Auditor and the Auditor's Responsibilities in a Financial Statement Audit	Standards	2020	07-10-2020	19 KB
Engagements on Legal Practitioners' Trust Accounts	Legal Practitioners trust accounts	2020	18-09-2020	21 KB
Proposed Guide for Registered Auditors: Guidance on Performing Audits where the AGSA has Opted not to Perform the Audit (Revised August 2020)	Standards	2020	31-08-2020	18 KB
Guide for Registered Auditors: Joint Audit Engagements	Standards	2020	26-08-2020	26 KB
The IRBA Issues for Comment an Exposure Draft on the Use of Electronic Signatures When Signing Audit, Review or Other Assurance Reports	Ethics	2020	18-08-2020	28 KB
AUDITED ANNUAL FINANCIAL STATEMENTS: REQUIREMENT TO DISCLOSE REMUNERATION AND BENEFITS OF DIRECTORS AND PRESCRIBED OFFICERS	Standards	2020	05-08-2020	23 KB
The IAASB Issues Conforming Amendments to the International Standards as a Result of the Revised IESBA Code and the IRBA Issues Updated Illustrative Auditor's Reports Following These Conforming Amendments	Standards	2020	09-07-2020	18 KB
IMPACT ON AUDITS DUE TO COVID-19: RELATED PUBLICATIONS FOR ACCOUNTING ESTIMATES AND INTERIM REPORTING	Covid-19	2020	09-07-2020	21 KB
A FOCUS ON INTERIM FINANCIAL INFORMATION	Standards	2020	01-07-2020	35 KB
IRBA Staff Audit Practice Alert 5: The Auditor's Considerations with respect to Transaction that are not at Arm's Length	Standards	2020	30-06-2020	36 KB
The IRBA Issues the Updated South African Assurance Engagements Practice Statement 1, Sustainability Assurance Engagements: Rational Purpose, Appropriateness of Underlying Subject Matter and Suitability of Criteria	Standards	2020	22-06-2020	47 KB
IRBA Staff Audit Practice Alert 4: A South African Perspective on the Auditor's Considerations Relating to Fraud	Fraud	2020	18-06-2020	25 KB
Call for New Projects for the CFAS Work Programme	Standards	2020	29-05-2020	67 KB
Extension for the Submission of the Legal Practitioners' Trust Accounts Assurance Report	Standards	2020	15-05-2020	15 KB
Exposure Draft: Proposed International Standard on Auditing 600 (Revised) Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors)	Standards	2020	04-05-2020	61 KB
Guide for Registered Auditors: Engagements on Legal Practitioners' Trust Accounts (Revised March 2020)	Standards	2020	28-04-2020	16 KB
IAASB's New Strategy and Work Plan Focuses on Increased Agility, Enhanced Coordination and a Priority on Responding to Emerging Challenges	Standards	2020	22-04-2020	25 KB
Retirement Fund Auditor Reports	Standards	2020	31-03-2020	75 KB
IAASB Consults on Extended External Reporting Assurance	Standards	2020	25-03-2020	18 KB
IESBA Global Ethics Webinars to Explain the Proposed Revisions to the IESBA Code of Ethics	Ethics	2020	10-03-2020	30 KB
Final Amendments to the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) relating to Registered Candidate Auditors	Ethics	2020	19-02-2020	16 KB
Invitation to an IRBA Workshop on the Proposed Guide for Registered Auditors: Joint Audit Engagements	Standards	2020	12-02-2020	22 KB
IESBA Proposes Significant Revisions to the IESBA Code of Ethics	Ethics	2020	04-02-2020	34 KB
REMINDER: Standards-related communiques issued in 2019 with submissions due in 2020	Standards	2020	15-01-2020	17 KB
Proposed Guide for Registered Auditors: Joint Audit Engagements	Standards	2019	04-12-2019	28 KB
MEDIA RELEASE: IRBA launches Audit Quality Indicators: Evaluating audit quality and promoting transparency of audit firms	Audit Quality Indicators	2019	03-12-2019	13 KB
Revised Illustrative Banks Act Regulatory Auditor's Reports	Standards	2019	28-11-2019	22 KB
The IRBA aligns South African auditing pronouncements with the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018)	Standards	2019	27-11-2019	31 KB
The IAASB Issues an Exposure Draft on Conforming Amendments to the IAASB's International Standards as a Result of the Revised IESBA Code	Standards	2019	27-11-2019	20 KB
IRBA Staff Audit Practice Alert 3: The Audit Implications of International Financial Reporting Standard 15, Revenue from Contracts with Customers	Standards	2019	26-11-2019	24 KB
Proposed Guide for Registered Auditors: Engagements on Legal Practitioners' Trust Accounts (Revised November 2019)	Standards	2019	22-11-2019	21 KB
Reminder: IRBA Seeks Feedback on Implementing SAAEPS 1	Standards	2019	05-11-2019	30 KB
Zimbabwean Public Accountants and Auditors Board Pronouncement 01/2019 on the Application of International Accounting Standard 29, Financial Reporting in Hyperinflationary Economies	Standards	2019	05-11-2019	18 KB
Alert: Three months to go before the effective date of ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures	Standards	2019	13-09-2019	22 KB
Guide for Registered Auditors: Auditing in the Public Sector (Revised August 2019)	Standards	2019	30-08-2019	20 KB
The IRBA issues the South African Practice Statement (SAAPS) 4 (Revised 2019), Letters of Specific Inquiry to the Entity's External Legal Practitioner Regarding Litigation and Claims Involving the Entity	Standards	2019	29-08-2019	23 KB
Proposed Amendments to the IRBA Code of Professional Conduct relating to Registered Candidate Auditors	Ethics	2019	28-08-2019	22 KB
IESBA Proposes Changes to Promote Role and Mindset Expectations of Professional Accountants	Ethics	2019	23-08-2019	26 KB
Illustrative Auditor's Report for Engagements on the Compliance of the Attorneys' Trust Accounts with the Attorneys Act and the Rules for the Attorneys' Profession, as well as the Legal Practice Act and Legal Practice Council Rules	Attorneys trust	2019	19-07-2019	17 KB
eFiling Changes – 2019 Filing Season	Tax practitioners	2019	12-07-2019	17 KB
IESBA Launches the eCode	Ethics	2019	04-07-2019	18 KB
Enhancements to the Income Tax Return for Trusts and eFiling	Tax practitioners	2019	04-07-2019	13 KB
Alert: Updated Illustrative Wording - Implications of the effective dates of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) on the Assurance Provider’s Report	Standards	2019	02-07-2019	25 KB
Revised Guide for Registered Auditors: Assurance Engagements on Financial Service Providers’ Separate Accounts (Section 19(3)) and Reporting Requirements (Section 19(4)) of the Financial Advisory and Intermediary Services Act	Standards	2019	28-06-2019	20 KB
Reminder: IRBA seeks feedback on implementing SAAEPS 1	Standards	2019	26-06-2019	28 KB
Changes to the eFiling system: Multiple Profiles	Tax practitioners	2019	24-06-2019	15 KB
Illustrative Banks Act Regulatory Auditor's Reports	Standards	2019	19-06-2019	45 KB
Guide for Registered Auditors: Assurance Engagements on the Fresh Produce Agents' Trust Accounts	Fresh produce agents trust accounts	2019	11-06-2019	24 KB
IRBA Rules Regarding Improper Conduct (Revised 2019)	Ethics	2019	04-06-2019	26 KB
Final Amendments to the IRBA Code of Professional Conduct for Registered Auditors in respect of Second Opinions	Ethics	2019	04-06-2019	25 KB
The IRBA issues the South African Auditing Practice Statement (SAAPS) 3 (Revised May 2019), Illustrative Reports	Standards	2019	30-05-2019	26 KB
Estate Agency Affairs Board: 2019 Audit Reports Submission Reminder	Estate agents	2019	27-05-2019	15 KB
Audits of Less Complex Entities - Furthering the Debate on Applying the ISAs in Audits of Less Complex Entities	Standards	2019	13-05-2019	18 KB
Opportunity to Subscribe to Daily Updates on the IRBA Code of Professional Conduct (Revised November 2018) and Other Implementation Support Resources	Ethics	2019	29-04-2019	27 KB
IESBA Proposes Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised)	Ethics	2019	29-04-2019	26 KB
Proposed Revised Guide for Registered Auditors: Auditing in the Public Sector	Standards	2019	08-04-2019	21 KB
IAASB Quality Management Webcast Series	Standards	2019	02-04-2019	25 KB
IAASB Consults on Extended External Reporting Assurance	Standards	2019	02-04-2019	18 KB
Adoption of the International Auditing and Assurance Standards Board's 2018 Handbooks of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements	Standards	2019	26-03-2019	21 KB
Two IESBA Global Ethics Webinars to Support the Revised and Restructured Code of Ethics	Ethics	2019	14-03-2019	23 KB
Exposure Draft: Proposed SAAPS 4, Letters of Specific Inquiry to the Entity's External Legal Practitioner Regarding Litigation and Claims Involving the Entity	Standards	2019	11-03-2019	19 KB
Proposed Amendments to IRBA Rules Regarding Improper Conduct	Ethics	2019	08-03-2019	27 KB
Engagements on Attorneys' Trust Accounts - Notice from the Legal Practitioners Fidelity Fund	Trust accounts	2019	08-03-2019	17 KB
Alert: Implications of the effective dates of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) on the Auditor's and Assurance Provider's Reports	Ethics	2019	05-03-2019	43 KB
Global Consultation on Quality Management for Firms and Engagements Now Open	Standards	2019	25-02-2019	27 KB
IAASB Future Strategy and Work Plan Consultation Now Open	Standards	2019	22-02-2019	19 KB
The ISA 540 (Revised) Implementation Working Group Provides Implementation Support on the Revised Standard	Standards	2019	05-02-2019	25 KB
REMINDER: Standards-related communiques issued in 2018 with submissions due in 2019	Standards	2019	15-01-2019	22 KB
Proposed Guide for Registered Auditors: Assurance Engagements on the Fresh Produce Agents' Trust Accounts	Standards	2018	11-12-2018	25 KB
Proposed amendments to Section 321 of the IRBA Code (Revised November 2018): Second Opinions	Ethics	2018	07-12-2018	30 KB
Proposed Revised Guide for Registered Auditors: Assurance Engagements on Financial Service Providers' Separate Accounts (Section 19(3)) and Reporting Requirements (Section 19(4)) of the Financial Advisory and Intermediary Services Act	Standards	2018	07-12-2018	21 KB
Revised Guide for Registered Auditors: Assurance Engagements on the Annual Financial Statements and Annual Statutory Returns of a Medical Scheme	Medical schemes	2018	06-12-2018	26 KB
Revised Illustrative Banks Act Regulatory Auditor's Reports	Banks Act	2018	04-12-2018	67 KB
Call for New Projects for the CFAE Work Programme	Ethics	2018	30-11-2018	17 KB
Exposure Draft: Proposed South African Auditing Practice Statement (SAAPS) 3 (Revised 2019), Illustrative Reports	Standards	2018	29-11-2018	25 KB
Engagements on Attorneys' Trust Accounts	Attorneys trust accounts	2018	28-11-2018	19 KB
Exposure Draft: Proposed International Standard on Related Services 4400 (Revised) Agreed-Upon Procedures Engagements	Standards	2018	26-11-2018	31 KB
IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018)	Ethics	2018	12-11-2018	29 KB
IAASB Issues ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures	Standards	2018	08-11-2018	33 KB
Invitation to an IAASB Outreach Event hosted with the IAASB Chairman	Standards	2018	02-11-2018	20 KB
Call for the Nominations of Registered Auditors to Serve on the Committee for Auditing Standards	Standards	2018	29-10-2018	35 KB
Call for New Projects for the CFAS Work Programme	Standards	2018	11-09-2018	16 KB
South African Assurance Engagements Practice Statement (SAAEPS) 1, Sustainability Assurance Engagements: Rational Purpose, Appropriateness of Underlying Subject Matter and Suitability of Criteria	Standards	2018	05-09-2018	18 KB
IAASB Webinar on ED-ISA 315 (Revised) - 8 August 2018	Standards	2018	27-07-2018	17 KB
Transparency Reports will strengthen confidence in audit firms	Transparency reporting	2018	27-07-2018	22 KB
Exposure Draft: Proposed International Standard on Auditing 315 (Revised), Identifying and Assessing the Risks of Material Misstatement	Standards	2018	25-07-2018	18 KB
Illustrative engagement letters, assurance reports and related guidance notes - sustainability engagements	Sustainability	2018	15-06-2018	17 KB
Estate Agency Affairs Board: 2018 Audit Reports Submission Reminder	Estate agents	2018	07-06-2018	15 KB
Proposed Revised Guide for Registered Auditors: Assurance Engagements on the Annual Financial Statements and Annual Statutory Returns of a Medical Scheme	Medical schemes	2018	06-06-2018	22 KB
Revised Guide for Registered Auditors: Access to Working Papers	Standards	2018	05-06-2018	23 KB
Envisioning The Future - Survey on the IAASB's Future Strategy	IAASB	2018	04-06-2018	19 KB
Proposed Revised and Restructured IRBA Code of Professional Conduct	Ethics	2018	31-05-2018	31 KB
IESBA Consults on Professional Scepticism	Ethics	2018	29-05-2018	18 KB
IESBA Consults on its 2019-2023 Strategy and Work Plan	Ethics	2018	23-04-2018	18 KB
South African Auditing Practice Statement (SAAPS) 2 (Revised 2018) Financial Reporting Frameworks and the Auditor's Report	Standards	2018	09-03-2018	25 KB
Revised Illustrative Assurance Report prepared to meet the Johannesburg Stock Exchange Limited (JSE) Listing Requirements: Independent Reporting Accountant's Assurance Report on the Compilation of Pro Forma Financial Information included in a Prospectus,	JSE	2018	09-03-2018	18 KB
Final Amendments to the IRBA Code Addressing Long Association of Personnel with an Audit or Assurance Client	Ethics	2018	30-01-2018	17 KB
REMINDER: Standards-related communiques issued in 2017 with submissions due in 2018	Standards	2018	12-01-2018	14 KB
IESBA Seeks Your View on the Level of Fees Charged by Audit Firms	Ethics	2018	10-01-2018	14 KB
Monitoring Group Consultation Paper Call for comments on reforms to the global audit standard-setting process	Standards	2017	01-12-2017	18 KB
Proposed Revised Guide for Registered Auditors: Access to Working Papers	Standards	2017	30-11-2017	41 KB
South African Reserve Bank Issues Directive D5/2017 - Reporting Responsibilities for Auditors of Banks	SARB	2017	30-11-2017	35 KB
Exposure Draft: Proposed SAAEPS 1, Sustainability Assurance Engagement Concepts: Evaluating the Rational Purpose, the Appropriateness of the Underlying Subject Matter and the Suitability of Criteria	Standards	2017	29-11-2017	17 KB
Call for the Nomination of RA Member to Serve on the Committee for Auditor Ethics	Ethics	2017	02-11-2017	25 KB
IRBA Frequently Asked Questions on NOCLAR	Ethics	2017	17-10-2017	19 KB
IESBA Proposes Revisions Pertaining to the Offering and Accepting of Inducements	Ethics	2017	14-09-2017	18 KB
Letter Issued by the JSE Limited – New Listings: Key Audit Matters in Auditor's Reports	JSE	2017	07-09-2017	17 KB
Proposed South African Auditing Practice Statement (SAAPS) 2 (Revised 2017) Financial Reporting Frameworks and the Auditor's Report	Standards	2017	31-08-2017	20 KB
REMINDER: IRBA Code amendments relating to Non-Compliance with Laws and Regulations become effective as of 15 July 2017	Ethics	2017	11-07-2017	25 KB
Withdrawal of the Proposed Guide for Registered Auditors: Considerations for an Auditor or a Reviewer of a Company which is Factually Insolvent	Standards	2017	13-06-2017	15 KB
Final Amendments to the IRBA Code of Professional Conduct for Registered Auditors Relating to the Custody of Client Assets	Ethics	2017	12-06-2017	58 KB
Estate Agency Affairs Board: 2017 Audit Reports Submission Reminder	Estate agents	2017	09-06-2017	14 KB
IESBA Proposes New Guidance for Professional Skepticism and Professional Judgment	Ethics	2017	01-06-2017	18 KB
IESBA Embarks on a Strategic Review – Seeks Input from Stakeholders	IESBA	2017	04-05-2017	17 KB
Exposure Draft: Proposed International Standard on Auditing 540 (Revised), Auditing Accounting Estimates and Related Disclosures	Standards	2017	04-05-2017	17 KB
IRBA Staff Audit Practice Alert: Determining Other Information as Defined in ISA 720 (Revised) in the South African Context	Standards	2017	11-04-2017	19 KB
Sectional Titles - Auditor Reporting	Sectional titles	2017	27-03-2017	15 KB
Revised Guide for Registered Auditors: Engagements on Attorneys' Trust Accounts	Attorneys trust accounts	2017	14-03-2017	14 KB
Adoption of the International Auditing and Assurance Standards Board's 2016-2017 Handbooks of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements	Handbooks	2017	06-03-2017	17 KB
Revised Guide for Registered Auditors: Reporting on Financial Information Contained in Interim, Preliminary, Provisional and Abridged Reports Required by the JSE Listings Requirements	JSE	2017	06-03-2017	14 KB
Withdrawal of SASAE 3502 (Revised), Assurance Engagements on Broad-Based Black Economic Empowerment Verification Certificates	B-BBEE	2017	24-02-2017	18 KB
The International Auditing and Assurance Standards Board's (IAASB) Revised International Standard on Auditing (ISA) 250 (Revised), Consideration of Laws and Regulations in an Audit of Financial Statements	Standards	2017	20-02-2017	19 KB
REMINDER: Effective Dates of Recent Amendments to the IRBA Code of Professional Conduct, Auditing Standards and Auditor Reports	Ethics	2017	07-02-2017	20 KB
IESBA Releases Exposure Drafts on the Structure of the Code - Phase 2 and Revisions to Safeguards - Phase 2	Ethics	2017	07-02-2017	20 KB
Standards News Omnibus: New Auditor's Report Q&A and Resources which can be used for applying Professional Skepticism	Standards	2017	13-01-2017	16 KB
REMINDER: Standards-related communiques issued in 2016 with submissions due in 2017	Standards	2017	13-01-2017	18 KB
Frequently Asked Questions on Public Interest Entities in the IRBA Code of Professional Conduct	Ethics	2016	13-12-2016	16 KB
Clarification of the definition of Public Interest Entity and Public Interest Score	Ethics	2016	12-12-2016	19 KB
Exploring the Demand for Agreed-Upon Procedures Engagements and Other Services, and the Implications for the IAASB's International Standards	Standards	2016	05-12-2016	19 KB
Final Amendments to the IRBA Code of Professional Conduct for Registered Auditors Responding to Non-Compliance with Laws and Regulations	Ethics	2016	01-12-2016	26 KB
Revised Illustrative South African Reserve Bank (SARB) Banks Act Regulatory Auditor's Reports A-H	SARB	2016	01-12-2016	17 KB
Proposed Revised Guide for Registered Auditors: Engagements on Attorneys' Trust Accounts	Attorneys trust accounts	2016	29-11-2016	19 KB
Call for the Nomination of Members to Serve on the Committee for Auditor Ethics	Ethics	2016	18-11-2016	26 KB
CIPC Survey on Independent Review	Standards	2016	18-11-2016	15 KB
Invitation to Consultation Forums on Assurance on Integrated Reporting regarding the IAASB Discussion Paper, Supporting Credibility and Trust in Emerging Forms of External Reporting: Ten Key Challenges for Assurance Engagements	Integrated reporting	2016	03-10-2016	20 KB
Feedback on the IRBA Pro Forma Inspections of the New Auditor's Reports	Standards	2016	30-09-2016	25 KB
IAASB Working Group Seeks Input on the Growing Use of Data Analytics in the Audit	Standards	2016	29-09-2016	20 KB
Revised Illustrative Reports Used by Registered Auditors When Reporting in Terms of the Financial Markets Act, No. 19 of 2012, and JSE Directive DG 1.7	JSE	2016	28-09-2016	18 KB
IRBA Staff Audit Practice Alert: The Audit Implications of the Expected Credit Loss Model for the Auditors of Banks	Standards	2016	26-09-2016	18 KB
SMALL AND MEDIUM PRACTICES RESOURCES AND TOOLS	SMPs	2016	15-09-2016	19 KB
Illustrative South African Reserve Bank Macro-Prudential Foreign Exposure Limit Return Assurance Reports	SARB	2016	13-09-2016	16 KB
IAASB Releases Working Group Paper on Supporting Credibility and Trust in Emerging Forms of External Reporting	Integrated reporting	2016	12-09-2016	16 KB
Proposed Amendments to the IRBA Code of Professional Conduct for Registered Auditors - Responding to Non-Compliance with Laws and Regulations (NOCLAR)	Ethics	2016	09-09-2016	21 KB
BEE Commission Information Session - Rustenburg	B-BBEE	2016	05-09-2016	13 KB
REMINDER: Proposed Guide for Registered Auditors: Considerations for an Auditor or a Reviewer of a Company which is Factually Insolvent	Standards	2016	01-09-2016	18 KB
Procedure for requesting a non-binding advisory opinion	B-BBEE	2016	26-08-2016	15 KB
IAASB's Work Plan for 2017-2018 and Continuing Relevance of Its Strategic Objectives	IAASB	2016	26-08-2016	17 KB
Prescribed Auditor Reports for Medical Schemes	Medical schemes	2016	15-08-2016	16 KB
Proposed Guide for Registered Auditors: Considerations for an Auditor or a Reviewer of a Company which is Factually Insolvent	Standards	2016	07-07-2016	18 KB
Illustrative South African Reserve Bank (SARB) Banks Act Regulatory Auditor's Reports	SARB	2016	07-07-2016	17 KB
Estate Agencies – FIC Registrations	Estate agents	2016	06-07-2016	15 KB
ISA 810 (Revised), Engagements to Report on Summary Financial Statements	Standards	2016	15-06-2016	18 KB
The South African Standard on Assurance Engagements (SASAE) 3502 (Revised)	B-BBEE	2016	14-06-2016	18 KB
Revised Illustrative Engagement Letter, Representation Letter and Auditors Reports for Engagements on Attorneys Trust Accounts	Attorneys trust accounts	2016	14-06-2016	553 KB
Proposed Amendments to the IRBA Code of Professional Conduct for Registered Auditors Relating to the Custody of Client Assets	Ethics	2016	09-05-2016	55 KB
The Controlling Body of Strate issues Circular 11P/2016	Strate	2016	21-04-2016	15 KB
The International Auditing and Assurance Standards Boards (IAASB) Revised International Standards on Auditing (ISAs)	Standards	2016	15-04-2016	18 KB
FINAL AMENDMENTS TO THE IRBA CODE OF PROFESSIONAL CONDUCT FOR REGISTERED AUDITORS RELATING TO THE DEFINITION OF PUBLIC INTEREST ENTITIES	Ethics	2016	04-03-2016	28 KB
South African Auditing Practice Statement (SAAPS) 3 (Revised November 2015) Illustrative Reports	Standards	2016	01-03-2016	17 KB
Final Amendments to the IRBA Code of Professional Conduct for Registered Auditors Relating to the Provision Of Non-Assurance Services	Ethics	2016	22-02-2016	23 KB
Guide for Registered Auditors Reporting Responsibilities of the Reporting Accountant Relating to Property Entities in terms of the JSE Listings Requirements	JSE	2016	22-02-2016	21 KB
IESBA Releases Limited Re-exposure Draft on Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client	Ethics	2016	10-02-2016	57 KB
IESBA RELEASES EXPOSURE DRAFTS ON STRUCTURE OF THE CODE AND REVISIONS TO SAFEGUARDS	Ethics	2016	28-01-2016	19 KB
Adoption of the International Handbooks	Handbooks	2016	27-01-2016	54 KB
IAASB issues its Invitation to Comment Enhancing Audit Quality in the Public Interest: A Focus on Professional Skepticism, Quality Control and Group Audits	Standards	2016	25-01-2016	16 KB
Adoption of the International Auditing and Assurance Standards Board′s 2015 Handbooks of International Quality Control, Auditing, Review, Other Assurance and Related Services Pronouncements	Handbooks	2015	21-12-2015	60 KB
The International Auditing and Assurance Standards Board's (IAASB) Revised International Standards on Auditing (ISAs) Addressing Disclosures in the Audit of Financial Statements and Related Conforming Amendments	Standards	2015	18-11-2015	18 KB
IAASB's Proposed Revised International Standard on Auditing 810, Engagements to Report on Summary Financial Statements	Standards	2015	05-10-2015	21 KB
Proposed Guide for Registered Auditors Reporting Responsibilities of the Reporting Accountant Related to Property Entities in Terms of the JSE Listings Requirements	JSE	2015	01-10-2015	20 KB
The IRBA Board adopts the IAASB's ISA 720 (Revised), The Auditor's Responsibilities Relating to Other Information	Standards	2015	07-09-2015	17 KB
Proposed South African Auditing Practice Statement (SAAPS) 3 (Revised 2015) Illustrative Reports	Standards	2015	04-09-2015	22 KB
Illustrative engagement letter, assurance report and related guidance - sustainability	Sustainability	2015	03-09-2015	16 KB
Guide for Registered Auditors: Guidance on performing audits on behalf of the AGSA	Public sector	2015	21-08-2015	18 KB
Guide for Registered Auditors: Guidance on performing audits where the AGSA has opted not to perform the audit	Public sector	2015	21-08-2015	16 KB
BROAD – BASED BLACK ECONOMIC EMPOWERMENT (B-BBEE) INFORMATION SESSION FOR B-BBEE APPROVED REGISTERED AUDITORS 2015	B-BBEE	2015	08-07-2015	28 KB
Application impact of Amended Qualifying Small Enterprise (QSE) scorecard and Exempt Micro Enterprise (EME) requirements on the South African Standard on Assurance Engagements (SASAE) 3502	B-BBEE	2015	06-07-2015	19 KB
Revised Guide for Registered Auditors: Reportable Irregularities in terms of the Auditing Profession Act	Reportable Irregularities	2015	24-06-2015	16 KB
Visit by the IAASB Leadership and Resources for the Implementation of the New and Revised Auditor Reporting Standards Resources	IAASB	2015	18-06-2015	18 KB
The IRBA Board adopts the IAASB’s new and revised Auditor Reporting Standards and related conforming amendments	Standards	2015	17-06-2015	18 KB
Estate Agency Affairs Board Alert	Estate agents	2015	15-05-2015	20 KB
IESBA’S PROPOSED STANDARD ON RESPONDING TO NON-COMPLIANCE WITH LAWS AND REGULATIONS (NoCLAR)	Ethics	2015	13-05-2015	55 KB
Proposed Amendments to the IRBA Code of Professional Conduct for Registered Auditors relating to the Definition of Public Interest Entities	Ethics	2015	16-03-2015	22 KB
Guide for RAs on the Annual Financial Statements and Annual Statutory Returns of a Medical Scheme	Medical schemes	2015	11-03-2015	53 KB
Renumbering to Certain Paragraphs of the IRBA Code of Professional Conduct for Registered Auditors (Revised 2014)	Ethics	2015	06-02-2015	24 KB
Effect of the proclamation of the B-BBEE Amendment Act into law	B-BBEE	2015	23-01-2015	18 KB
Clarification on B-BBEE Verification Engagements performed in terms of the 2013 Codes of Good Practice	B-BBEE	2015	23-01-2015	16 KB
IAASB Issues a Framework for Audit Quality: Kew Elements that create an Environment for Audit Quality	IAASB	2015	21-01-2015	43 KB
Prescribed Auditor Reports for Medical Schemes and Proposed Guide for Registered Auditors: Engagements on the Annual Financial Statements and Annual Statutory Returns of a Medical Scheme	Medical schemes	2014	15-12-2014	54 KB
Adoption of the International Auditing and Assurance Standards Board's 2014 Handbooks on International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements	Handbooks	2014	10-12-2014	15 KB
Assurance on Integrated Reports Roundtable – Cape Town – 24 November 2014	Integrated reporting	2014	13-11-2014	18 KB
Section 121 Tax Allowance Incentive Programme Factual Findings Report	Standards	2014	31-10-2014	17 KB
Retirement Fund Auditor Reports	Retirement funds	2014	12-09-2014	15 KB
Revised Guide for Registered Auditors: Reporting on Financial Information contained in Interim, Preliminary, Provisional and Abridged Reports required by the JSE Listings Requirements	JSE	2014	11-09-2014	18 KB
COMMITTEE FOR AUDITOR ETHICS IESBA STRENGTHEN AUDITOR INDEPENDENCE BY ISSUING PROPOSED AMENDMENTS ADDRESSING LONG ASSOCIATION IN ETHICS CODE	Ethics	2014	18-08-2014	17 KB
SAAPS 3 (Revised November 2013) Illustrative Reports - Afrikaans reports	Standards	2014	11-08-2014	20 KB
ISA 610 (Revised 2013), Using the Work of Internal Auditors The use of direct assistance by Internal Audit to an External Auditor	Standards	2014	03-07-2014	53 KB
Frequently Asked Questions on the Guide for Registered Auditors: Engagements on Attorneys Trust Accounts	Attorneys trust accounts	2014	19-06-2014	61 KB
ISAE 3000 (Revised) Assurance Engagements Other than Audits or Reviews of Historical Financial Information	Standards	2014	11-06-2014	17 KB
IESBA issues Proposed Enhancements to certain Non-Assurance Services Provisions in Ethics Code	Ethics	2014	27-05-2014	15 KB
The IAASB Proposes Enhancements to the International Standards on Auditing focused on Financial Statement disclosures	Standards	2014	21-05-2014	50 KB
The IAASB re-exposes the proposed ISA 720 (Revised), The Auditor's Responsibilities Relating to other information and Proposed Consequential and Conforming Amendments to other ISAs	Standards	2014	21-05-2014	57 KB
Illustrative Engagement Letter for the Assurance Engagement and Illustrative Assurance Report for use on Sustainability Reports	Sustainability	2014	25-04-2014	25 KB
Guidance on the illustrative engagement letter for a sustainability assurance engagement, and the related illustrative assurance	Sustainability	2014	17-04-2014	18 KB
Frequently Asked Questions (FAQs) on Assurance Engagements on Broad-Based Black Economic Empowerment (B-BBEE) Verification Certificates	B-BBEE	2014	09-04-2014	23 KB
Validity of B-BBEE Verification Certificates issued by B-BBEE approved registered auditors, and EME Certificates issued by registered auditors	B-BBEE	2014	03-04-2014	23 KB
IRBA Code of Professional Conduct for Registered Auditors (Revised 2014)	Ethics	2014	18-03-2014	25 KB
Guide for Registered Auditors: Engagements on Attorneys Trust Accounts	Attorneys trust accounts	2014	28-02-2014	54 KB
Broad-Based Black Economic Empowerment (B-BBEE) Verification Certificates and Exempted Micro Enterprise (EME) Certificates Under the Amended Codes of Good Practice on B-BBEE as Gazetted on 11 October 2013 (Codes of 2013)	B-BBEE	2013	13-12-2013	52 KB
South African Auditing Practice Statements Revised SAAPS 2 (Revised November 2013) Financial Reporting Frameworks and the Auditor's Report and SAAPS 3 (Revised November 2013) Illustrative Reports	Standards	2013	03-12-2013	52 KB
Guide for Registered Auditors: Reporting on Financial Information contained in Interim, Preliminary, Provisional and Abridged Reports required by the JSE Listings Requirements	JSE	2013	03-12-2013	53 KB
Due Process Policy for the Development, Adoption and Issue of Quality Control, Auditing, Review, Other Assurance and Related Services Pronouncements; and Status and Authority of Quality Control, Auditing, Review, Other Assurance and Related Services Prono	Standards	2013	03-12-2013	52 KB
Proposed amendments to the Code of Professional Conduct for Registered Auditors	Ethics	2013	18-10-2013	61 KB
Adoption of the International Audit and Assurance Standards Board's 2013 Handbooks on International Quality Control, Auditing, Review, other Assurance and Related Services Pronouncements	Handbooks	2013	18-10-2013	57 KB
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	Standards	2013	30-09-2013	31 KB
IAASB's Proposed New and Revised International Standards on Auditing set to Fundamentally Transform the Auditor's Report	Standards	2013	23-09-2013	56 KB
Proposed Guide for Registered Auditors: Guidance on Performing Audits on behalf of the AGSA	Public sector	2013	23-09-2013	23 KB
Proposed Guidance for Registered Auditors: Performing Audits where the AGSA has Opted not to Perform the Audit	Public sector	2013	23-09-2013	23 KB
Proposed Guide for Registered Auditors: Engagements on Attorneys' Trust Accounts	Attorneys trust accounts	2013	23-09-2013	23 KB
South African Auditing Practice Statement (SAAPS) 6 External Confirmations from Financial Institutions issued	Standards	2013	08-08-2013	23 KB
Proposed South African Standard on Assurance Engagements 3501 Assurance Engagements on extensible Business Reporting Language (XBRL)	Standards	2013	17-07-2013	48 KB
Reminder: Exposure Comment Period Ends on 15 May 2013	Standards	2013	09-05-2013	17 KB
IAASB releases ISA 610 (Revised 2013), Using the Work of Internal Auditors	Standards	2013	03-05-2013	16 KB
Revised medical schemes audit report: ISAE 3000 audit report template	Medical schemes	2013	18-04-2013	15 KB
Proposed South African Auditing Practice Statement (SAAPS) 6 External Confirmations from Financial Institutions	Standards	2013	27-03-2013	20 KB
Proposed Guide for Registered Auditors: Reporting on Financial Information Contained in Interim, Preliminary, Provisional and Abridged Reports	JSE	2013	12-03-2013	20 KB
IAASB issues Consultation Paper on a Framework for Audit Quality	IAASB	2013	07-02-2013	53 KB
International Auditing and Assurance Standards Board (IAASB) Issues International Standard on Review Engagements (ISRE) 2400 (Revised), Engagements to Review Historical Financial Statements	Standards	2012	20-12-2012	56 KB
Staff Questions & Answers - Applying ISQC 1 Proportionately with the Nature and Size of a Firm	IAASB	2012	20-12-2012	54 KB
Revision of the Fundamental Auditing Principles	Public sector	2012	20-12-2012	60 KB
The IAASB Proposes Standard Enhancing Auditor Responsibilities for Disclosures beyond the Financial Statements	Standards	2012	19-12-2012	53 KB
The Controlling Body of Strate Issues 08P/2012	Strate	2012	18-12-2012	50 KB
Proposed South African Preface to the Standards on Quality Control, Auditing, Assurance and Related Services Pronouncements and the Proposed Due Process Policy for the Development, Adoption and Implementation of South African Quality Control, Auditing,	Standards	2012	05-12-2012	62 KB
Important Information Regarding Reportable Irregularities	Reportable Irregularities	2012	11-10-2012	46 KB
IRBA CODE OF PROFESSIONAL CONDUCT HIGH LEVEL SUMMARY OF PROHIBITIONS APPLICABLE TO AUDITS AND REVIEWS	Ethics	2012	11-10-2012	22 KB
Estate Agency Affairs Board Notification - Auditor Report Deadline and Internal Processing	Estate agents	2012	02-10-2012	50 KB
CALL FOR NOMINATION OF PERSONS TO SERVE ON THE COMMITTEE FOR AUDITING STANDARDS	Standards	2012	13-09-2012	59 KB
IESBA issues Proposed Changes to the Code of Ethics to Address Illegal Acts	Ethics	2012	12-09-2012	52 KB
IESBA issues Proposed Changes to the Definition of “Those Charged with Governance”	Ethics	2012	12-09-2012	53 KB
ISAE 3420 Assurance Engagements to Report on the Compilation of Pro-Forma Financial Information Included in a Prospectus	JSE	2012	06-09-2012	56 KB
Invitation to Comment: Improving the Auditor's Report	Standards	2012	30-08-2012	56 KB
ETHICS WORKSHOPS FOR REGISTERED AUDITORS	Ethics	2012	20-07-2012	74 KB
Estate Agency Affairs Board Audit Requirements Extension for submission of auditors’ report on estate agents’ trust accounts	Estate agents	2012	05-07-2012	23 KB
SAAPS 2 (Revised) Financial Reporting Frameworks and the Auditor's Report and SAAPS 3 (Revised) Illustrative Report	Standards	2012	02-07-2012	56 KB
Guidance for Auditing in the Public Sector	Public sector	2012	18-06-2012	51 KB
Committee for Auditing Standards Strategy 2012 - 2014	Standards	2012	14-06-2012	48 KB
Withdrawal of a Guide for Registered Auditors: The Auditor attending the Annual General Meeting	Standards	2012	12-06-2012	48 KB
Enterprise Investment Programme: Manufacturing Investment Programme or Tourism Support Programme - Revised Factual Findings Report	Standards	2012	30-03-2012	46 KB
ETHICS WORKSHOPS FOR REGISTERED AUDITORS Research regarding additional dates and venues	Ethics	2012	17-02-2012	49 KB
Proposed South African Standard on Assurance Engagements 3502 Assurance Engagements on Broad-Based Black Economic Empowerment (B-BBEE) Verification Certificates	B-BBEE	2012	24-01-2012	59 KB
IESBA issues Proposed Changes to the Code of Ethics for Professional Accountants “Addressing Conflicts of Interest”	Ethics	2012	05-01-2012	52 KB
Proposed South African Auditing Practice Statement (SAAPS) 3 (Revised) Illustrative Reports	Standards	2011	22-12-2011	55 KB
The Controlling Body of Strate Issues 06P/2011	Strate	2011	05-12-2011	48 KB
IESBA issues Proposed Changes to the Code of Ethics for Professional Accountants Related to Provisions Addressing a Breach of a Requirement of the Code	Ethics	2011	23-11-2011	53 KB
Approval for Registered Auditors to provide B-BBEE Verification Assurance Services	B-BBEE	2011	13-10-2011	60 KB
A Proposed Guide for Registered Auditors: Audit of Predetermined Objectives	Public sector	2011	05-10-2011	54 KB
Estate Agents Trust Accounts Revised Auditors Report	Estate agents	2011	08-09-2011	48 KB
A Proposed Guide for Registered Auditors Auditing in the Public Sector	Public sector	2011	08-09-2011	52 KB
Illustrative ISRE 2400 Independent Reviewer's Reports	Standards	2011	08-09-2011	56 KB
Audit of Subsidiaries of Listed Companies	JSE	2011	06-09-2011	47 KB
Interim Arrangements for Independent Reviewers of Companies with a Public Interest Score of 100-349	Standards	2011	12-08-2011	47 KB
The Department of Justice and Constitutional Development Chief Masters Directive 4 of 2011 – Administration of Estates Act, 1965: Section 28(1)(c)	Estates	2011	29-06-2011	45 KB
Revised Preferential Procurement Regulations	B-BBEE	2011	29-06-2011	45 KB
Audit of the Subsidiaries of Listed Companies	JSE	2011	29-06-2011	46 KB
Illustrative ISA 700 Auditor’s Report on Statutory Financial Statements	Standards	2011	22-06-2011	50 KB
The Controlling Body of Strate Issues 05P/2011	Strate	2011	20-05-2011	46 KB
IAASB issues the Proposed ISAE 3000 (Revised), Assurance Engagements other than Audits or Reviews of Historical Financial Information	Standards	2011	20-05-2011	50 KB
IAASB Proposes Assurance Standard To Strengthen Reporting On Greenhouse Gases	Standards	2011	15-04-2011	50 KB
IAASB Exposes Enhanced Review Engagement Standard	Standards	2011	13-04-2011	50 KB
REGISTERED AUDITORS PLANNING TO ISSUE B-BBEE RATINGS CERTIFICATES	B-BBEE	2011	11-04-2011	45 KB
ASSISTANCE REQUIRED FROM REGISTERED AUDITORS TO ISSUE B-BBEE RATINGS CERTIFICATES	B-BBEE	2011	08-04-2011	48 KB
Financial Soundness of Financial Service Providers	FSPs	2011	14-03-2011	51 KB
SAAPS 2 (Revised) Financial Reporting Frameworks and the Auditor's Report	Standards	2011	03-02-2011	47 KB
Adoption of Auditing Pronouncements	Handbooks	2010	15-11-2010	46 KB
Reminder to submit comments on the Proposed Revised South African Auditing Practice Statement (SAAPS) 2: Financial Reporting Frameworks and the Auditor's Report	Standards	2010	15-11-2010	44 KB
Registered Auditors and the Voluntary Disclosure Programme	Reportable Irregularities	2010	09-11-2010	48 KB
IAASB Proposes New Guidance on Auditing Complex Financial Instruments	Standards	2010	09-11-2010	48 KB
IAASB Addresses Compilation Engagements and Exposes an Enhanced Standard	Standards	2010	09-11-2010	50 KB
Guide for Registered Auditors: Access to Audit Working Papers	Standards	2010	04-11-2010	43 KB
Explanatory Memorandum and Exposure Draft Proposed Revised South African Auditing Practice Statement (SAAPS) 2 Financial Reporting Frameworks and the Auditor's Report	Standards	2010	07-10-2010	49 KB
IFAC Handbooks of International Standards on Quality Control Auditing, Review, Other Assurance and Related Services 2010 Edition - Parts I and II	Handbooks	2010	22-09-2010	49 KB
New Email Address for the Submission of Reportable Irregularities and Guidance on Submission of Reports to the IRBA	Reportable Irregularities	2010	13-09-2010	51 KB
IAASB Proposes Enhanced Standard on Using the Work of Internal Auditors ISA 610	Standards	2010	18-08-2010	46 KB
Call for nomination of persons to serve on the Committee for Auditor Ethics (CFAE)	Ethics	2010	29-07-2010	22 KB
IAASB Proposes New Standard to Strengthen Reporting on Pro Forma Financial Information in Prospectuses ISAE 3420	Standards	2010	08-07-2010	45 KB
Revised Medical Schemes Audit Reports	Medical schemes	2010	07-07-2010	42 KB
IRBA issues Rules Regarding Improper Conduct and Code of Professional Conduct for Registered Auditors	Ethics	2010	23-06-2010	45 KB
The Revised Transitional Assurance Report of the Independent Auditor on Attorney's Trust Accounts remains effective for 2010	Attorneys trust accounts	2010	21-05-2010	43 KB
SAAPS 3 (Revised) (March 2010) Illustrative Independent Auditor's Reports	Standards	2010	18-03-2010	45 KB
Reminder to submit comments on Exposure Draft of Rules regarding Improper Conduct and Code of Professional Conduct	Ethics	2010	11-03-2010	41 KB
Submissions to the Department of Trade and Industry in respect of the Rectification of the Companies Act 2008 (Act No. 71 of 2008) and draft Regulations pursuant thereto	Companies Act	2010	03-02-2010	43 KB
IAASB Issues New International Standard on Assurance Engagements (ISAE) 3402 Assurance Reports on Controls at Service Organisations	Standards	2010	06-01-2010	49 KB
Department of Trade and Industry publishes Draft Regulations to the Companies Act, 2008 (Act No. 71 of 2008) for Public Comment by 1 March 2010	Companies Act	2010	05-01-2010	23 KB

Registrations

Title	Category	Year	Date Issued	Size
2025 ANNUAL RENEWAL	Annual Renewal	2025	02-04-2025	364 KB
Request for Nominees to Serve on the Legal Practice Council Audit Committee	Request for Nominees	2025	27-02-2025	354 KB
Request for Nominees to Serve on the DebtCollectors’ Council	Request for Nominees	2025	27-02-2025	352 KB
2024 Annual Renewal	Annual Renewal	2024	03-04-2024	75 KB
Request for Nominees to Serve on the Legal Practitioner's Fidelity Fund Board in terms of Section 61 of the Legal Practice Act 28 of 2014 (as amended)	Request for CVs	2023	16-10-2023	112 KB
REMOVAL OF IRBA AS AN RCB	SARS	2023	06-04-2023	73 KB
2023 ANNUAL RENEWAL	Annual Renewal	2023	01-04-2023	91 KB
REMOVAL OF IRBA AS AN RCB	SARS	2023	31-03-2023	69 KB
Reminder of the requirement to change RCB as IRBA is no longer an RCB with SARS	SARS	2023	10-03-2023	85 KB
Requirement to change RCB as IRBA is no longer an RCB with SARS	SARS	2023	31-01-2023	81 KB
INFORMATION REGARDING THE REGISTRATION REQUIREMENT FOR A POLICE CLEARANCE CERTIFICATE	Registration	2022	29-08-2022	15 KB
INFORMATION FROM SARS	SARS	2022	23-08-2022	32 KB
2022 ANNUAL RENEWAL REMINDER TO ALL RAs	Annual Renewal	2022	25-05-2022	13 KB
2022 ANNUAL RENEWAL	Annual Renewal	2022	05-04-2022	41 KB
2021 ANNUAL RENEWAL REMINDER TO ALL RAs	Annual Renewal	2021	18-05-2021	13 KB
2021 ANNUAL RENEWAL	Annual Renewal	2021	01-04-2021	23 KB
2020 ANNUAL RENEWAL	Annual Renewal	2020	01-04-2020	42 KB
2019 ANNUAL RENEWAL REMINDER TO ALL RAs	Annual Individual Return	2019	14-05-2019	15 KB
TAX PRACTITIONERS WITH THE IRBA AS RECOGNISED CONTROLLING BODY	Tax Practitioners	2018	21-08-2018	22 KB
2018 ANNUAL RENEWAL REMINDER TO ALL RAs	Annual Renewal	2018	29-05-2018	15 KB
2018 ANNUAL RENEWAL	Annual Renewal	2018	11-04-2018	18 KB
2017 ANNUAL RENEWAL REMINDER	Annual Renewal	2017	09-05-2017	17 KB
ANNUAL RENEWAL DOCUMENTS AVAILABLE ON WEBSITE	Annual Renewal	2017	10-04-2017	17 KB
Annual Renewal 2017: Explanatory Memo	Annual Renewal	2017	07-04-2017	397 KB
NEW ONLINE PROCESS FOR ANNUAL RENEWAL	Annual Renewal	2017	24-03-2017	15 KB
NEW PROCESS FOR UPDATING PERSONAL AND FIRM DETAILS, AND ANNUAL RENEWAL	Personal Updates	2017	13-02-2017	18 KB
INDIVIDUAL ANNUAL RETURN, INDIVIDUAL ANNUAL FEES, DECLARATION OF ASSURANCE WORK AND FIRM RETURN		2016	03-03-2016	14 KB
GUIDANCE ON SIGNING AUTHORITY, NAMING CONVENTIONS AND STATIONERY	Signing Authority of Auditors	2014	15-07-2014	54 KB

Operations

Title	Category	Year	Date Issued	Size
Fees Payable to the IRBA with Effect from 1 April 2025	Fees	2025	02-04-2025	328 KB
REMINDER: Firm Annual Returns Firm Assurance Work Declaration and Public Practice Questionnaire with Firm-related Information 2025	Firm Return	2025	06-03-2025	360 KB
Firm Annual Returns: Firm Assurance Work Declaration and Public Practice Questionnaire with Firm-relatedInformation 2025	Firm Returns	2025	04-02-2025	358 KB
REMINDER: Firm Annual Returns Firm Assurance Work Declaration and Public Practice Questionnaire with Firm-related Information 2024	Firm Return	2024	18-04-2024	75 KB
Firm Annual Returns: Firm Assurance Work Declaration and Public Practice Questionnaire with Firm-related Information 2024	Firm Renewal	2024	19-02-2024	76 KB
Assurance fees payable to the IRBA with effect from 1 June 2023	Fees	2023	15-06-2023	130 KB
Confirmation of the IRBA's Bank Account Details	Banking Details	2023	24-04-2023	78 KB
REMINDER: Online Submission of Firm Assurance Work Declarations and Firm-Related Information for 2023	Assurance Declarations	2023	27-03-2023	81 KB
REMINDER: Online Submission of Firm Assurance Work Declarations and Firm-Related Information for 2023	Assurance Declarations	2023	20-03-2023	76 KB
REMINDER: Online submission of firm assurance work declaration and firm related information 2023	Assurance declarations	2023	14-03-2023	81 KB
REMINDER: Online submission of firm assurance work declaration and firm related information 2023	Assurance Work Declaration	2023	08-03-2023	69 KB
ONLINE SUBMISSION: FIRM ASSURANCE WORK DECLARATION AND FIRM RELATED INFORMATION 2023	Assurance Work Declaration	2023	01-02-2023	70 KB
Board - Assurance Fees 27 June 2022 Communication - Erratum	Fees	2022	27-06-2022	55 KB
FEES ON ASSURANCE ENGAGEMENTS PAYABLE TO THE IRBA WITH EFFECT FROM 10 JUNE 2022	Fees	2022	27-06-2022	255 KB
2022/2023 Assurance fees payable to the IRBA with effect from 10 June 2022.	Fees	2022	14-06-2022	24 KB
IRBA Announces New Telephone Contact Details	New contact details	2022	27-05-2022	32 KB
ONLINE SUBMISSION OF ASSURANCE WORK DECLARATION AND FIRM RELATED INFORMATION 2022	Firm Assurance Fees	2022	05-02-2022	11 KB
ASSURANCE FEES PAYABLE TO THE IRBA WITH EFFECT FROM 1 APRIL 2021	Assurance Fees	2021	06-07-2021	32 KB
FEES PAYABLE TO THE IRBA WITH EFFECT FROM 1 APRIL 2021	Fees	2021	12-03-2021	24 KB
ONLINE SUBMISSION OF ASSURANCE WORK DECLARATION AND FIRM RELATED INFORMATION 2021	Firm Assurance Declarations	2021	01-02-2021	11 KB
IRBA's BANKING DETAILS REMAIN UNCHANGED	Banking Details	2020	15-06-2020	59 KB
ASSURANCE FEES PAYABLE TO THE IRBA WITH EFFECT FROM 1 APRIL 2020	Fees	2020	29-05-2020	13 KB
REMINDER: ONLINE SUBMISSION OF ASSURANCE WORK DECLARATION AND FIRM RELATED INFORMATION 2020	Firm Assurance Work	2020	06-03-2020	11 KB
NEW PROCESS: ONLINE SUBMISSION OF ASSURANCE WORK DECLARATION AND FIRM RELATED INFORMATION 2020	Firm Assurance Work	2020	01-02-2020	12 KB
2019 Fees Payable to the IRBA	Fees	2019	12-07-2019	15 KB
ASSURANCE FEES PAYABLE TO THE IRBA WITH EFFECT FROM 1 APRIL 2019	Fees	2019	13-06-2019	14 KB
FEES PAYABLE TO THE IRBA WITH EFFECT FROM 1 APRIL 2019	Fees	2019	05-03-2019	15 KB
Firm Fees Payable to the IRBA with Effect from 01 April 2018	Fees	2018	19-06-2018	32 KB
FEES PAYABLE TO THE IRBA WITH EFFECT FROM 1 APRIL 2018	Fees	2018	13-03-2018	13 KB
Inspection Fees Payable to the IRBA with Effect from 01 April 2017	Fees	2017	02-06-2017	31 KB
REMINDER: 2017 Assurance Work Declaration and Firm Update Form	Assurance Work Declaration	2017	14-03-2017	13 KB
FEES PAYABLE TO THE IRBA WITH EFFECT FROM 1 APRIL 2017	Fees	2017	10-03-2017	13 KB
Inspection Fees Payable to the IRBA with effect from 01 April 2016	Fees	2016	10-06-2016	18 KB
Schedule of fees payable with effect from 1 April 2016	Fees	2016	12-04-2016	236 KB
Inspection Fees Payable to the IRBA with effect from 01 April 2015	Fees	2015	04-06-2015	56 KB
Inspection Fees Payable to the IRBA with effect from 01 April 2013	Fees	2013	31-05-2015	43 KB
IRBA Fees effective from 1 April 2015	Fees	2015	01-04-2015	51 KB
IRBA Fees effective from 1 April 2014	Fees	2014	06-03-2015	50 KB
Inspection Fees Payable to the IRBA with effect from 01 April 2014	Fees	2014	03-06-2014	18 KB
IRBA Fees effective from 1 April 2014	Fees	2014	06-03-2014	50 KB
IRBA Firm Fees 2013	Fees	2013	18-02-2013	31 KB
Inspection fees	Fees	2012	14-06-2012	54 KB
Annual Fees For 2012/13	Fees	2013	30-03-2012	43 KB
Annual fees for 2011	Fees	2011	06-04-2011	43 KB
Registry annual fees	Fees	2010	28-07-2010	25 KB

Legal

Title	Category	Year	Date Issued	Size
IRBA Issues Its First Reportable Irregularities Report in Efforts to Enhance Transparency and Bolster Stakeholder Confidence in the Audit Product	Reportable Irregularities Report	2024	15-11-2024	339 KB
Compliance with the Promotion of Access to Information Act 2 of 2000	PAIA	2024	18-06-2024	1 MB
IRBA Issues Its First Enforcement Report	Enforcement Report	2023	18-04-2023	51 KB
Information from SARS	SARS	2023	08-03-2023	72 KB
INFORMATION FROM SARS	SARS	2023	17-02-2023	117 KB
INFORMATION FROM SARS	SARS	2023	14-02-2023	67 KB
IESBA WEBINARS	SARS	2023	13-02-2023	84 KB
INFORMATION FROM SARS	SARS	2023	10-02-2023	18 KB
INFORMATION FROM SARS	SARS	2023	08-02-2023	15 KB
INFORMATION FROM SARS	SARS	2023	06-02-2023	44 KB
REQUIREMENT TO CHANGE RCB AS IRBA IS NO LONGER AN RCB WITH SARS	SARS	2023	31-01-2023	81 KB
INFORMATION FROM SARS	SARS	2022	13-12-2022	11 KB
INFORMATION FROM SARS	SARS	2022	08-12-2022	11 KB
INFORMATION FROM SARS	SARS	2022	06-12-2022	12 KB
INFORMATION FROM SARS	SARS	2022	23-11-2022	33 KB
INFORMATION FROM SARS	SARS	2022	21-11-2022	33 KB
INFORMATION FROM SARS	SARS	2022	15-11-2022	19 KB
INFORMATION FROM SARS	SARS	2022	09-11-2022	21 KB
INFORMATION FROM SARS	SARS	2022	24-10-2022	11 KB
INFORMATION FROM SARS	SARS	2022	29-09-2022	13 KB
INFORMATION FROM SARS	SARS	2022	13-09-2022	11 KB
INFORMATION FROM SARS	SARS	2022	08-09-2022	19 KB
INFORMATION FROM SARS	SARS	2022	02-09-2022	31 KB
INFORMATION FROM SARS	SARS	2022	31-08-2022	66 KB
INFORMATION FROM SARS	SARS	2022	15-08-2022	19 KB
INFORMATION FROM SARS	SARS	2022	19-07-2022	35 KB
INFORMATION FROM SARS	SARS	2022	12-07-2022	31 KB
INFORMATION FROM SARS	SARS	2022	15-06-2022	16 KB
INFORMATION FROM SARS	SARS	2022	31-05-2022	32 KB
INFORMATION FROM SARS	SARS	2022	23-05-2022	11 KB
INFORMATION FROM SARS	SARS	2022	19-05-2022	18 KB
INFORMATION FROM SARS	SARS	2022	25-04-2022	11 KB
INFORMATION FROM SARS	SARS	2022	14-04-2022	18 KB
INFORMATION FROM SARS	SARS	2022	12-04-2022	20 KB
INFORMATION FROM SARS	SARS	2022	25-03-2022	19 KB
INFORMATION FROM SARS	SARS	2022	18-03-2022	12 KB
PRESCRIPTION OF REVISED REGISTRATION, RE-REGISTRATION AND ANNUAL RENEWAL REQUIREMENTS, IN TERMS OF THE AUDITING PROFESSION ACT 26 OF 2005	Prescriptions	2022	16-03-2022	46 KB
INFORMATION FROM SARS	SARS	2022	04-03-2022	19 KB
INFORMATION FROM SARS	SARS	2022	02-03-2022	11 KB
INFORMATION FROM SARS	SARS	2022	21-02-2022	14 KB
INFORMATION FROM SARS	SARS	2022	16-02-2022	61 KB
INFORMATION FROM SARS	SARS	2022	11-02-2022	65 KB
INFORMATION FROM SARS	SARS	2021	14-12-2021	14 KB
INFORMATION FROM SARS	SARS	2021	14-12-2021	34 KB
INFORMATION FROM SARS	SARS	2021	13-12-2021	19 KB
INFORMATION FROM SARS	SARS	2021	08-12-2021	35 KB
INFORMATION FROM SARS	SARS	2021	03-12-2021	18 KB
INFORMATION FROM SARS	SARS	2021	30-11-2021	34 KB
INFORMATION FROM SARS	SARS	2021	17-11-2021	19 KB
CALL FOR NOMINATIONS TO SERVE ON THE DISCIPLINARY COMMITTEE	Call for Nominations	2021	15-11-2021	12 KB
INFORMATION FROM SARS	SARS	2021	12-11-2021	19 KB
INFORMATION FROM SARS	SARS	2021	10-11-2021	19 KB
INFORMATION FROM SARS	SARS	2021	08-11-2021	61 KB
INFORMATION FROM SARS	SARS	2021	03-11-2021	19 KB
INFORMATION FROM SARS	SARS	2021	20-10-2021	19 KB
INFORMATION FROM SARS	SARS	2021	28-09-2021	19 KB
INFORMATION FROM SARS	SARS	2021	15-09-2021	62 KB
INFORMATION FROM SARS	SARS	2021	09-09-2021	19 KB
INFORMATION FROM SARS	SARS	2021	11-08-2021	19 KB
INFORMATION FROM SARS	SARS	2021	09-07-2021	12 KB
OVERVIEW OF THE AMENDMENTS TO THE AUDITING PROFESSION ACT	Auditing Profession Act	2021	21-05-2021	83 KB
NOTICE TO REGISTERED AUDITORS ON REPORTABLE IRREGULARITIES AND TO GIVE EFFECT TO THE AMENDMENTS TO THE AUDITING PROFESSION ACT 26 OF 2005	Reportable Irregularities	2021	17-05-2021	14 KB
Tax Practitioner Connect	Tax Practitioners	2019	04-02-2019	13 KB
New contact person for Reportable Irregularities	Reportable Irregularities	2018	08-08-2018	14 KB
SARS End of Year Arrangements	Tax Practitioners	2016	02-11-2016	13 KB
Issues Paper on Guidance Required to Implement the Financial Intelligence Centre Amendment Act, 2016	Reportable Irregularities	2016	05-09-2016	18 KB
Registered Auditors and the Special Voluntary Disclosure Programme	Reportable Irregularities	2016	05-09-2016	17 KB
SARS: Outsourcing of Debt Older than 4 Years	Tax Practitioners	2016	04-08-2016	13 KB
Introduction of an enhanced dynamic income tax return for companies (ITR14)	Tax Practitioners	2016	21-04-2016	13 KB
Products issued by the Financial Intelligence Centre in relation to the implementation of the new registration and reporting platform	FIC	2016	21-04-2016	15 KB
Communications by the Financial Intelligence Centre (FIC) PCC 06	FIC	2011	23-03-2011	254 KB
FIC Notice Registration Process and warning on Registration scams	FIC	2011	25-02-2011	80 KB
Financial Intelligence Centre - Anti-Money-Laundering	FIC	2011	04-02-2011	250 KB
Financial Intelligence Centre - Amendment-Act	FIC	2010	17-12-2010	101 KB

Investigations

Title	Category	Year	Date Issued	Size
CALL FOR NOMINATIONS ON THE INVESTIGATING COMMITTEE (INVESCO) OF THE IRBA	Call for Nominations	2025	10-07-2025	894 KB
IRBA ends 2023 with a 30 percent reduction in backlog of investigations	Investigations	2024	08-01-2024	84 KB

Inspections

Title	Category	Year	Date Issued	Size
IRBA Audit Quality Roadshows 2025	Inspections	2025	09-04-2025	838 KB
IRBA 2024 Public Inspections Report Highlights Steady Improvement in Audit Quality	Inspections	2025	03-04-2025	343 KB
IRBA Inspections Roadshows	Inspections	2024	02-04-2024	61 KB
IRBA Inspections Roadshows	Inspections	2024	27-03-2024	61 KB
IRBA Inspections Roadshows	Inspections	2024	01-03-2024	62 KB
IRBA Inspections Roadshows	Inspections	2024	01-03-2024	62 KB
Latest Public Inspections Report Shows Minor Improvements in Addressing the Rapid Changes and Complexity in the Environment	Inspections	2024	02-02-2024	86 KB
Call for Nominations for the Financial Reporting Standards Council	Call for Nominations	2022	24-05-2022	16 KB
IFIAR Calls for a Further Reduction in the High Level of Findings and More Consistency in High-Quality Audit Performance	Inspections	2022	25-03-2022	82 KB
CALL FOR NOMINATION OF PERSONS TO SERVE ON THE INSPECTIONS COMMITTEE (INSCOM) OF THE INDEPENDENT REGULATORY BOARD FOR AUDITORS (IRBA)	Inspections	2021	03-08-2021	70 KB
8TH INSPECTIONS CYCLE MANUAL OF INFORMATION IS NOW AVAILABLE	Inspections	2021	05-07-2021	14 KB
IFIAR Urges Continued Audit Quality Improvement Efforts in Its 2020 Global Inspections Findings Survey Report	Inspections	2021	16-03-2021	114 KB
IRBA Releases its 2020 Public Inspections Report which Shows Continued Quality Deficiencies and Inconsistencies at Audit Firms	Inspections	2021	01-02-2021	25 KB
INSPECTIONS COMMITTEE OF THE IRBA CALL FOR NOMINATIONS	Inspections	2020	30-06-2020	10 KB
IRBA issues its first Public Inspections Report in the Seventh Inspections Cycle - 2019	Inspections	2020	17-03-2020	66 KB
IFIAR issues Report on the 2019 Global Inspections Findings Survey	Inspections	2020	21-02-2020	65 KB
IFIAR issues Report on the 2018 Global Inspections Findings Survey	Inspections	2019	24-05-2019	31 KB
IRBA 2018 Public Inspections Report reveal recurring quality deficiency themes	Inspections	2019	19-02-2019	16 KB
Practice Alert Companies Act Section 90(2)(b)(ii)	Inspections	2018	29-06-2018	106 KB
IRBA Information Session on Documented Evidence - 21 June 2018	Inspections	2018	26-06-2018	492 KB
IRBA Inspections Report shows recurring themes that require improvement - 2017	Inspections	2018	02-05-2018	116 KB
IFIAR issues Report on the 2017 Global Inspections Findings Survey	Inspections	2018	12-03-2018	16 KB
JSE Accreditation of Auditors - New Listings Requirements - 2017	Inspections	2017	10-11-2017	18 KB
IRBA Inspections Report shows decline in audit quality - 2016	Inspections	2017	23-03-2017	120 KB
IFIAR issues Report on the 2016 Global Inspections Findings Survey	Inspections	2017	10-03-2017	15 KB
The Use of IRBA Inspection Results for JSE Auditor Accreditation	Inspections	2016	27-06-2016	260 KB
IFIAR issues Report on the 2015 Global Inspections Findings Survey	Inspections	2016	18-03-2016	108 KB
The IRBA issues its Public Inspections Report for 2015	Inspections	2015	03-12-2015	113 KB
Most common Inspections Findings Quarter June 2015	Inspections	2015	12-11-2015	105 KB
Non documentation PPE and revenue direction of testing for completeness	Inspections	2015	28-05-2015	7 KB
Written undertaking remedial action and root cause analysis	Inspections	2015	17-03-2015	118 KB
Inspections for Purposes of JSE Accreditation	Inspections	2014	20-08-2014	116 KB
Inspectors Evaluation Process	Inspections	2014	26-05-2014	8 KB

Executive

Title	Category	Year	Date Issued	Size
IRBA News Edition 70 is Now Available on the Website	IRBA News	2025	22-07-2025	849 KB
Saadiya Adam appointed Director: Standards at the IRBA	Director Standards	2025	15-07-2025	844 KB
IRBA Strengthens Auditor Accountability with Record Enforcement Actions in 2023/2024	Enforcement Report	2025	04-06-2025	269 KB
IRBA concludes successful roadshows on Audit Quality	Audit Quality	2025	19-05-2025	857 KB
IRBA News Edition 69 is Now Available on theWebsite	IRBA News	2025	23-04-2025	327 KB
IRBA re-elected to IFIAR Board	Re-elected	2025	15-04-2025	319 KB
Request for Public Comments on the ProposedDecisions Relating to the Retention of VariousFees Prescribed for the 2019/2020 and2020/2021 Financial Years	Request for Public Comments	2025	04-02-2025	1 MB
Request for Public Comments on the Draft Guideline for the IRBA’s Enforcement/Disciplinary Committee in determining Monetary Fines for Registered Auditors/Registered Candidate Auditors Found Guilty of Improper Conduct	Request for public comments	2025	31-01-2025	832 KB
Request for Public Comments on the Proposed Decisions Relating to the Retention of Various Fees Prescribed for the 2019/2020 and 2020/2021 Financial Years	Request for public comments	2025	31-01-2025	1 MB
IRBA News Edition 68 is Available on the Website	IRBA News	2024	13-12-2024	330 KB
Imran Vanker Memorial Service Details	Director Standards	2024	06-12-2024	199 KB
IRBA Mourns the Sad Passing of Imran Vanker, Director - Standards	Director Standards	2024	26-11-2024	230 KB
Public Comments for Proposed IRBA Fees with Effect from 1 April 2025	Fees	2024	01-11-2024	431 KB
IRBA News Issue 67 is Now Available on the Website	IRBA News	2024	18-10-2024	1 MB
Clean Audit Report Reflects the Sustainability and Relevance of the IRBA Amidst the Challenging Economic Landscape	Annual Report	2024	04-10-2024	303 KB
Issue 66 of IRBA News is Now Available	IRBA News	2024	19-07-2024	916 KB
2024/2025 Assurance Fees Payable to the IRBA as of 1 June 2024	Assurance Fees	2024	20-06-2024	313 KB
Issue 65 of IRBA News is Now Available	IRBA News	2024	18-04-2024	71 KB
Withdrawal of A Guide for Registered Auditors: Combating Money Laundering and Financing of Terrorism	FIC	2024	16-02-2024	65 KB
Issue 64 of IRBA News is Now Available	IRBA News	2023	13-12-2023	65 KB
Audit Quality Indicators Survey Report shows commitment to transparency and continuous improvements	Audit Quality Indicators	2023	10-11-2023	64 KB
IRBA Achieves a Clean Audit Report Amidst Resource Constraints and Cost Containment Measures	Annual Report	2023	13-10-2023	117 KB
Issue 63 of IRBA News is Now Available	IRBA News	2023	12-10-2023	64 KB
In Memoriam: Mr Eckhard Volker	Memoriam	2023	31-08-2023	87 KB
Issue 62 of IRBA News is Now Available	IRBA News	2023	20-07-2023	53 KB
IRBA accredits ACCA as an additional professional accounting body as a route to audit specialisation in South Africa	ACCA	2023	06-07-2023	89 KB
Minister of Finance Publishes Maximum Monetary Fines	Fines	2023	19-06-2023	99 KB
MAFR Supreme Court of Appeal Judgement	MAFR	2023	01-06-2023	102 KB
Media release: MAFR Supreme Court of Appeal Judgement	MAFR	2023	01-06-2023	88 KB
Issue 61 of IRBA News is Now Available	IRBA News	2023	19-04-2023	48 KB
IRBA Releases Its Latest Public Inspections Report	Inspections Report	2023	17-03-2023	73 KB
IRBA appoints new director of operations	Director Operations	2023	23-01-2023	169 KB
IRBA News #60 is Now Available	IRBA News	2022	15-12-2022	76 KB
IRBA publishes fourth Audit Quality Indicators Survey Report: Talent turnover at manager and supervisory level is a growing risk to audit quality	Audit Quality Indicators	2022	08-12-2022	106 KB
MAFR rotations of listed entities is almost complete	MAFR	2022	07-11-2022	13 KB
IRBA News Issue #59	IRBA News	2022	03-11-2022	63 KB
IRBA appoints Ms Ntlambi Gulwa as Director: Inspections	Director Inspections	2022	31-10-2022	63 KB
MAXIMUM MONETARY FINES IN TERMS OF AUDITING PROFESSION ACT, 2005 - CALL FOR COMMENTS	Call for Comments	2022	21-09-2022	13 KB
SURVEY ANNOUNCEMENT LETTER	Survey	2022	20-09-2022	54 KB
IRBA APPOINTS IMRE NAGY AS CEO	CEO	2022	07-09-2022	20 KB
IRBA News Issue #58	IRBA News	2022	21-07-2022	13 KB
IRBA Appeals High Court Judgement on IRBA Fees	Fees	2022	06-05-2022	60 KB
IRBA News Issue #57	IRBA News	2022	22-04-2022	13 KB
INVESTIGATING COMMITTEE OF THE IRBA: CALL FOR NOMINATIONS	Call for Nominations	2022	08-04-2022	10 KB
IRBA Release its third Audit Quality Indicators Report	Audit Quality Indicators	2021	31-03-2022	13 KB
Implications of the Current Developments in Ukraine and Russia on Audits and Auditors in South Africa	Audits	2022	30-03-2022	13 KB
IRBA PUBLISHES NEW DISCIPLINARY RULES FOR REGISTERED AUDITORS	Disciplinary Rules	2022	28-03-2022	59 KB
FEES PAYABLE TO THE IRBA WITH EFFECT FROM 1 APRIL 2022	Fees	2022	28-03-2022	70 KB
EXTENSION OF THE PUBLIC COMMENT PERIOD FOR THE PROPOSED DISCIPLINARY RULES FOR REGISTERED AUDITORS	Disciplinary Rules	2022	18-01-2022	14 KB
IRBA News Issue #56	IRBA News	2021	15-12-2021	14 KB
IRBA successfully defends challenge to MAFR by East Rand Member District of Chartered Accountants	MAFR	2021	07-12-2021	68 KB
IRBA opens draft proposed Disciplinary Rules for Registered Auditors for public comment	APAA	2021	24-11-2021	63 KB
IRBA News Issue #55	IRBA News	2021	18-10-2021	13 KB
IRBA calls for comment on APAA implementation guides	APAA	2021	13-08-2021	18 KB
IRBA News Issue #54	IRBA News	2021	08-07-2021	13 KB
The Protection of Personal Information Act, 4 of 2013 (POPIA)	POPIA	2021	02-07-2021	15 KB
CEO update on the new IRBA Board	Board	2021	18-06-2021	57 KB
INVESTIGATING COMMITTEE OF THE IRBA - CALL FOR NOMINATIONS	Call for Nominations	2021	09-06-2021	10 KB
Amended Act Strengthens IRBA's Investigation and Disciplinary Powers	Amended Act	2021	02-05-2021	23 KB
IRBA re-elected to the IFIAR board for another four-year term	IFIAR	2021	29-04-2021	15 KB
IRBA News Issue #53	IRBA News	2021	13-04-2021	10 KB
IRBA Releases Its Second Audit Quality Indicators Report, Placing Actionable Information in the Hands of Stakeholders	Audit Quality Indicators	2021	09-03-2021	16 KB
INVESTIGATING COMMITTEE OF THE IRBA CALL FOR NOMINATIONS	Call for Nominations	2021	09-03-2021	10 KB
Early adopters on the JSE drive MAFR up to 43%	MAFR	2021	08-03-2021	67 KB
IRBA announces Acting Director: Inspections	Inspections Acting Director	2021	08-03-2021	61 KB
IRBA Introduces Acting CEO	Acting CEO	2021	02-03-2021	62 KB
Caretaker Board issues a call for nominations to serve on the IRBA Board	Call for Nominations	2021	25-02-2021	71 KB
Updates on Governance Steps Taken by Caretaker Board	Governance Steps taken by Caretaker Board	2021	16-02-2021	61 KB
IRBA News Issue #52	IRBA News	2020	15-12-2020	13 KB
2019/2020 ANNUAL REPORT AVAILABLE ON THE WEBSITE	Annual Report	2020	26-11-2020	39 KB
IRBA Mourns the death of Auditor General Kimi Makwetu	Auditor General	2020	12-11-2020	56 KB
IRBA News Issue #51	IRBA News	2020	09-10-2020	9 KB
The IRBA Mourns the Passing of IFIAR Chairman	Communication	2020	09-10-2020	9 KB
IRBA no longer considering written requests for extensions for submissions of second Reportable Irregularities reports	Reportable Irregularities	2020	18-09-2020	14 KB
IRBA News Issue #50	N/A	2020	04-08-2020	13 KB
Auditors′ duty to report RIs on non-compliance with EAAB regulatory deadline of 30 June 2020	Reportable Irregularities	2020	30-06-2020	99 KB
DIFFERENT INTERPRETATIONS OF PERMITTED SERVICES UNDER ALERT LEVEL 4 LOCKDOWN REGULATIONS	Covid-19	2020	25-05-2020	15 KB
IMPACT ON AUDITS DUE TO COVID-19: RELATED PUBLICATIONS	Standards	2020	22-05-2020	77 KB
DISCIPLINARY COMMITTEE OF THE IRBA CALL FOR NOMINATIONS	Call for Nominations	2020	22-05-2020	10 KB
IRBA lifts the suspension on the submission of second Reportable Irregularities reports	Reportable Irregularities	2020	20-05-2020	16 KB
IRBA draws attention to the Key Audit Matters in auditor's reports as it relates to COVID-19	Key Audit Matters	2020	18-05-2020	63 KB
INVESTIGATIONS COMMITTEE OF THE IRBA: CALL FOR NOMINATIONS	Call for nominations	2020	15-05-2020	10 KB
DISCIPLINARY COMMITTEE OF THE IRBA: CALL FOR NOMINATIONS	Call for Nominations	2020	11-05-2020	10 KB
IRBA Board appoints Jenitha John as new CEO	Appointment of CEO	2020	28-04-2020	64 KB
COVID-19 and Its Impact on File Assembly (Archiving)	Covid-19	2020	23-04-2020	18 KB
COVID-19: HIGH-QUALITY AUDITS AND ITS IMPLICATIONS FOR REPORTING DEADLINES	Covid-19	2020	21-04-2020	111 KB
THE IMPACT OF COVID-19 ON THE AUDITOR'S REPORT: GOING CONCERN	Covid-19	2020	16-04-2020	21 KB
IRBA News Issue #49	IRBA News	2020	07-04-2020	12 KB
General Extension on Financial Reporting Periods	Financial Reporting Periods	2020	03-04-2020	13 KB
INVESTIGATIONS COMMITTEE OF THE IRBA CALL FOR NOMINATIONS	Call for Nominations	2020	02-04-2020	10 KB
Response to Accountants and Auditors Wanting their Services to be Designated as Essential	Essential Services	2020	01-04-2020	13 KB
Implications of the COVID-19 outbreak on audits, audit firms and regulatory requirements	Covid-19	2020	26-03-2020	59 KB
IRBA response to COVID- 19 and Alignment to State of National Disaster Declared by the President	Covid-19	2020	23-03-2020	29 KB
IMPLICATIONS OF THE COVID-19 OUTBREAK ON AUDITS AND AUDITORS	Covid-19	2020	20-03-2020	13 KB
Court rules on disclosure of documents in MAFR challenge	MAFR	2020	02-03-2020	56 KB
Update on CEO Recruitment Process	CEO Recruitment	2020	07-02-2020	12 KB
Change to Practice on Sanctions for Improper Conduct	Sanctions for Improper Conduct	2020	05-02-2020	80 KB
APPLICATIONS FOR THE POSITION OF CHIEF EXECUTIVE OFFICER	CEO Applications	2020	16-01-2020	22 KB
SAICA Special General Meeting	SAICA Special General Meeting	2019	22-10-2019	15 KB
DISCIPLINARY COMMITTEE OF THE IRBA: CALL FOR NOMINATIONS	Call for Nominations	2019	16-10-2019	12 KB
IRBA News Issue #47	IRBA News	2019	15-10-2019	13 KB
Use of the RA Designation	RA designation	2019	14-10-2019	19 KB
New appointments at the IRBA	New appointments	2019	03-10-2019	62 KB
Annual Report 2018/2019 tabled in Parliament	Annual Report	2019	02-10-2019	33 KB
COMMITTEE FOR AUDITOR ETHICS OF THE IRBA: CALL FOR NOMINATIONS	Call for Nominations	2019	27-09-2019	12 KB
INSPECTIONS COMMITTEE OF THE IRBA: CALL FOR NOMINATIONS	Call for Nominations	2019	26-09-2019	12 KB
INVESTIGATIONS COMMITTEE OF THE IRBA: CALL FOR NOMINATIONS	Call for Nominations	2019	25-09-2019	12 KB
COMMITTEE FOR AUDITOR ETHICS OF THE IRBA: CALL FOR NOMINATIONS	N/A	2019	09-09-2019	12 KB
INVESTIGATIONS COMMITTEE OF THE IRBA: CALL FOR NOMINATIONS	N/A	2019	09-09-2019	12 KB
INSPECTIONS COMMITTEE OF THE IRBA: CALL FOR NOMINATIONS	N/A	2019	09-09-2019	12 KB
IRBA News Issue #46	IRBA News	2019	12-07-2019	12 KB
CALL FOR PERSONS TO SERVE ON THE DISCIPLINARY COMMITTEE OF THE INDEPENDENT REGULATORY BOARD FOR AUDITORS	Call for Nominations	2019	16-05-2019	12 KB
DISCLOSURE OF ASSURANCE STATUS ON IRBA WEBSITE AND HOW TO CHANGE YOUR STATUS	Disclosure of Assurance Status	2019	15-03-2019	22 KB
Comments on the Financial Matters Amendment Bill	Financial Matters Amendment Bill	2019	04-02-2019	16 KB
CALL FOR NOMINATION OF PERSONS TO SERVE ON THE BOARD AND STATUTORY COMMITTEES OF THE INDEPENDENT REGULATORY BOARD FOR AUDITORS (IRBA)	Call for Nominations	2019	31-01-2019	12 KB
Integrated Report 2017/18 available on the website	Integrated Report	2018	14-12-2018	33 KB
ANNUAL FEES PAYABLE TO THE IRBA WITH EFFECT FROM 1 APRIL 2019	Fees	2018	14-12-2018	13 KB
NITASHA NAICKER APPOINTED DIRECTOR OPERATIONS	Appointment: Director Operations	2018	10-12-2018	33 KB
CALL FOR NOMINATION OF PERSONS TO SERVE ON THE BOARD AND STATUTORY COMMITTEES OF THE INDEPENDENT REGULATORY BOARD FOR AUDITORS (IRBA)	Call for Nominations	2018	10-12-2018	12 KB
Assurance Work Declaration and Updating of Firm Details (Annual Firm Declaration)	Assurance Work Declaration	2018	30-11-2018	25 KB
Annual Report 2017/18 tabled in Parliament	Annual Report	2018	14-09-2018	13 KB
RESIGNATION: DIRECTOR - EDUCATION AND TRANSFORMATION	Resignation	2018	07-09-2018	14 KB
IRBA News Issue #42	IRBA News	2018	18-07-2018	13 KB
Resignation ‒ Director: Legal	Resignation	2018	10-07-2018	51 KB
Vacancy: Director: Operations	Operations	2018	12-06-2018	51 KB
A few bad auditors have cost many good people their reputations IRBA takes steps to mitigate collateral damage	Audit Reputation	2018	04-05-2018	15 KB
Reappointment of Bernard Agulhas as Chief Executive of IRBA	Reappointment of CEO	2018	02-02-2018	13 KB
IRBA News Issue #40	IRBA News	2017	18-12-2017	13 KB
IRBA Integrated Report available on the website	Integrated Report	2017	14-12-2017	14 KB
Change to Sanctions for Improper Conduct	Sanctions for Improper Conduct	2017	14-12-2017	17 KB
CALL FOR PERSONS TO SERVE ON THE INVESTIGATING AND DISCIPLINARY COMMITTEES OF THE INDEPENDENT REGULATORY BOARD FOR AUDITORS	Nominations	2017	07-12-2017	16 KB
MAFR gazetted to enhance auditor independence and protect public interest	MAFR	2017	02-06-2017	15 KB
IRBA News issue #36	Communication	2016	20-12-2016	13 KB
IRBA News issue #35	Communication	2016	11-11-2016	13 KB
Clarifying messages attributed to the AGSA	State-owned entities	2016	11-11-2016	15 KB
REPORTABLE IRREGULARITIES: NOTIFICATION IN THE AUDITOR'S REPORT - SPECIAL VOLUNTARY DISCLOSURE PROGRAMME	Reportable Irregularities	2016	10-11-2016	17 KB
The IRBA issues consultation paper on Mandatory Audit Firm Rotation	Audit Firm Rotation	2016	26-10-2016	13 KB
South Africa retains pole position for auditing and reporting standards for seventh year in a row	Communication	2016	30-09-2016	15 KB
The IRBA announces Mandatory Audit Firm Rotation	Audit Firm Rotation	2016	05-09-2016	16 KB
Update on the Independent Regulatory Board for Auditors' (IRBA) withdrawal from the Regulation of the Broad-Based Black Economic Empowerment (B-BBEE) verification industry	B-BBEE	2016	02-08-2016	19 KB
Section 90 (2) of the Companies Act, 2008	Companies Act Section 90	2012	25-07-2016	50 KB
Fees on Assurance engagements Payable to the IRBA with effect from 01 April 2016	Fees	2016	10-06-2016	13 KB
The IRBA turns 10	Communication	2016	01-04-2016	49 KB
ANNUAL FEES PAYABLE TO THE IRBA WITH EFFECT FROM 1 APRIL 2016	Fees	2016	11-03-2016	73 KB
Update on the IRBA’s continued involvement in the Broad-Based Black Economic Empowerment (B-BBEE) Verification Industry	B-BBEE	2016	04-03-2016	16 KB
IMPORTANT NOTICE ON DISCLOSURE OF AUDIT TENURE AND FREQUENTLY ASKED QUESTIONS ON AUDIT TENURE	Audit Tenure	2016	29-02-2016	23 KB
Broad-Based Black Economic Empowerment (B-BBEE) Update on the Status of the Chartered Accountancy (CA) Sector Charter	B-BBEE	2015	11-12-2015	52 KB
IRBA News issue #32	Communication	2015	11-12-2015	13 KB
IRBA STRENGTHENS AUDITOR INDEPENDENCE BY MANDATING DISCLOSURE OF AUDIT TENURE	Audit Tenure	2015	04-12-2015	28 KB
South Africa maintains first position for the strength of Auditing and Reporting Standards for six years in a row	Communication	2015	01-10-2015	65 KB
Appointment of a former Director Inspections	Appoint of Director Inspections	2015	06-08-2015	88 KB
Updated Guidance on the provision of the non-audit services by the auditor of a company (Section 90 of the Companies Act, 2008)	Companies Act Section 90	2015	17-03-2015	15 KB
Call for comments: Guidance on Section 90 of the Companies Act and FAQs	Companies Act Section 90	2014	18-07-2014	54 KB
Cold Reviews	N/A	2014	01-04-2014	50 KB
Monitoring of Compliance with Section 90(2) of the Companies Act, 2008 with effect from 1 January 2014	Section 90(2)	2013	15-11-2013	52 KB
World Bank Publishes the 2013 South Africa Report on the observance of Standards and Codes	World Bank	2013	15-11-2013	51 KB
Impact Analysis: Providing Audit and other Services to the same Client	Impact Analysis	2013	14-05-2013	19 KB
APPLICATION OF SECTION 90(2) OF THE COMPANIES ACT	Companies Act Section 90	2011	11-10-2011	48 KB
INTERIM ARRANGEMENTS FOR INDEPENDENT REVIEWERS OF COMPANIES WITH A PUBLIC INTEREST SCORE OF 100-349	Public Interest Score	2011	12-08-2011	47 KB
South Africa ranked first out of 139 countries for its Strength of Auditing and Reporting Standards	Communication	2010	03-11-2010	42 KB
COMPANIES ACT, 2008 AND DRAFT REGULATIONS	Companies Act	2010	01-02-2010	38 KB

Education and Transformation

Title	Category	Year	Date Issued	Size
LMS GOES LIVE – A NEW ERA FOR ADP LEARNING!	ADP LMS	2025	24-07-2025	281 KB
ATTRACTIVENESS OF THE ACCOUNTANCY PROFESSION - RESEARCH STUDY	Survey	2025	19-05-2025	322 KB
Continuous Professional Development (CPD) Webinar Recording and Presentation Slides Now Available	CPD	2025	04-04-2025	325 KB
Continuous Professional Development (CPD) Information Session	CPD	2025	11-03-2025	360 KB
Unlock your potential and elevate your career with the ADP!	ADP	2025	22-01-2025	1 MB
Call for Nominations for an Individual with Senior-Level AGSA Experience to Serve on the Monitoring Committee	Call for Nominations	2024	02-12-2024	1 MB
Monitoring Committee of the IRBA - Call for Nominations	Call for Nominations	2024	28-05-2024	266 KB
IRBA Announces Measures to EnhancePipeline of Registered Candidate Auditors andBoost Profession's Appeal	ADP	2024	24-05-2024	280 KB
An opportunity to influence worldwide accounting education: IFAC International Education Standards	IFAC	2024	16-05-2024	1 MB
FASSET invites stakeholders to attend Sector Skills Plan Focus Groups	Fasset	2024	18-04-2024	77 KB
AUDIT DEVELOPMENT COMMITTEE OF THE IRBA CALL FOR NOMINATIONS	Call for Nominations	2024	18-03-2024	73 KB
MONITORING COMMITTEE OF THE IRBA - Call for Nominations - Deadline 31 October 2023	Call for Nominations	2023	16-10-2023	110 KB
MONITORING COMMITTEE OF THE IRBA CALL FOR NOMINATIONS	Call for nominations	2023	01-09-2023	92 KB
FASSET Invites Stakeholders to Attend Sector Skills Plan Focus Groups	FASSET	2023	05-04-2023	102 KB
CPD Policy	CPD	2023	03-04-2023	84 KB
How can we support you to become an RA?	FASSETT	2023	06-03-2023	157 KB
NOTICE FROM FASSET	FASSET	2023	16-02-2023	85 KB
MONITORING COMMITTEE OF THE IRBA - CALL FOR NOMINATIONS	Call for Nominations	2022	30-11-2022	152 KB
AUDIT DEVELOPMENT PROGRAMME (ADP) - DIGITAL LEARNING CONTENT	ADP	2022	05-09-2022	13 KB
AUDIT DEVELOPMENT PROGRAMME (ADP) RELOADED	ADP	2022	08-07-2022	13 KB
Call for Nominations to Serve on the IRBA's Monitoring Committee (Academic vacancies)	Call for Nominations	2022	21-02-2022	11 KB
ACCREDITATION COMMITTEE OF THE IRBA: SENIOR ACADEMIC - CALL FOR NOMINATIONS	Call for Nominations	2022	18-02-2022	11 KB
AUDIT DEVELOPMENT PROGRAMME (ADP) RELOADED - Deadline for old POE format	POE	2022	17-02-2022	13 KB
CALL FOR NOMINATIONS TO SERVE ON THE EDUCATION, TRAINING AND PROFESSIONAL DEVELOPMENT COMMITTEE (EDCOM)	Call for Nominations	2021	21-09-2021	11 KB
ACCREDITATION COMMITTEE OF THE IRBA AND PANEL OF SUBJECT MATTER EXPERTS: CALL FOR NOMINATIONS	Call for Nominations	2021	30-07-2021	12 KB
AMENDMENT TO THE IRBA'S CRITICAL SKILLS SUPPORT LETTER REQUIREMENTS	Critical Skills	2022	19-07-2021	66 KB
FASSET request for information on Hard to Fill Vacancies, Skills Gaps and Skills Changes	FASSET	2021	05-07-2021	57 KB
AUDIT DEVELOPMENT PROGRAMME (ADP) RELOADED - PHASE 1	Audit Development Programme	2021	01-06-2021	22 KB
Fasset Mandatory Grant Applications	Fasset Mandatory Grant Applications	2021	29-04-2021	14 KB
ACCREDITATION COMMITTEE OF THE IRBA: SUBJECT MATTER EXPERTS CALL FOR APPLICATIONS	Call for Nominations	2021	07-04-2021	12 KB
AUDIT DEVELOPMENT COMMITTEE (ADCOM) OF THE IRBA: CALL FOR NOMINATIONS	Call for nominations	2020	28-08-2020	10 KB
FASSET request for information on Hard to Fill Vacancies, Skills Gaps and Skills Changes	Fasset RFI	2020	05-08-2020	13 KB
ACCREDITATION COMMITTEE OF THE IRBA: CALL FOR NOMINATIONS	Call for nominations	2020	15-07-2020	12 KB
EDUCATION, TRAINING AND PROFESSIONAL DEVELOPMENT COMMITTEE OF THE IRBA CALL FOR NOMINATIONS	Call for Nominations	2020	22-05-2020	11 KB
AUDIT DEVELOPMENT COMMITTEE OF THE IRBA CALL FOR APPLICATIONS	Call for Applications	2020	23-04-2020	11 KB
MONITORING COMMITTEE OF THE IRBA CALL FOR NOMINATIONS	Call for Nominations	2020	03-04-2020	10 KB
ACCREDITATION COMMITTEE OF THE IRBA: CALL FOR NOMINATIONS	Call for Nominations	2019	03-12-2019	13 KB
The IRBA Issues a New Continuing Professional Development (CPD) Policy and Related Guidance	Continuing Professional Development	2019	19-11-2019	19 KB
Audit Development Programme	ADP	2014	31-10-2014	16 KB

Communiqués

Standards

Registrations

Operations

Legal

Investigations

Inspections

Executive

Education and Transformation

Social Media