IRBA guide on the implementation of search and seizure provisions published for comment

13 Aug 2021

Johannesburg, Friday, August 13, 2021 – On April 26, 2021, the Auditing Profession Act, 2005, was amended by Act 5 of 2021. In a bid to strengthen the Independent Regulatory Board for Auditors’ (IRBA’s) investigation powers and promote the efficiency of investigation processes, the amendments introduced section 48A and 48B, which empowers the IRBA to conduct search and seizures for the purpose of investigations into improper conduct by registered auditors and registered candidate auditors. The IRBA has today published its procedure guide outlining how this process will work.

The guide is open for 30 calendar days to allow interested and affected parties to submit comments. The closing date for comments is September 13, 2021.

Says Imre Nagy, Acting CEO of the IRBA: “The addition of these provisions in the Act aims to facilitate access to information during an investigation, by empowering the Investigating Committee to authorise suitably qualified persons to enter premises and search and seize information that is necessary for the investigation of a complaint of improper conduct. This will enable the IRBA to conduct unhindered investigations and deliver on its legislated mandate more effectively.

“We recognise that search and seizure powers, when not properly exercised, could encroach on constitutional rights. Therefore, to ensure the proper and lawful exercise of search and seizure powers, we have developed this procedure guide to inform those conducting search and seizures on what the appropriate power of the IRBA is in relation to search and seizure. The guide also sets out in broader terms, the procedure to be followed in exercising such powers, as well as the rights and obligations of those subjected to a search and seizure in terms of section 48A and/or 48B.

“The authorised person conducting a search and seizure will only enter premises with consent or a warrant issued by a Court, and may only seize information that is relevant, or believed to be relevant, to an investigation. This could include paper records, electronic records, as well as records stored in any other form. The guide further sets out procedures to ensure that search and seizure is conducted in a decent and orderly manner.

Concludes Nagy: “All comments received on the procedure guide will be collated for evaluation and then implemented wherever possible.”



Notes to Editors:
The procedure guide is available for download at


More about the IRBA:

The IRBA is a public protection statutory body established to protect the financial interests of the public by ensuring registered auditors and their firms deliver services of the highest quality. It upholds audit firm independence to ensure that audit quality is such that it enhances the accuracy and credibility of financial performance reporting. In this way, the IRBA has an important role to play in building the reputation of South Africa as an investment market for both local and global investors and driving economic growth for the country.

The IRBA also registers suitably qualified accountants as auditors, who must adhere to the highest ethics standards, and promotes the auditing profession through the effective regulation of assurance conducted in accordance with internationally recognised standards and processes.


Issued by: Lorraine van Schalkwyk APR
Manager: Special Projects and Media Relations
The Independent Regulatory Board for Auditors (IRBA)
Contact: 087 940 8800
Mobile: 083 626 3762
On behalf of: Imre Nagy
Acting Chief Executive Officer