IRBA to refer non-audit complaints to professional bodies

13 Aug 2021

Johannesburg, Friday, August 13, 2021 – On April 26, 2021, the Auditing Profession Act, 2005, was amended by Act 5 of 2021. The amendments introduced in section 48(1A) which enables the Independent Regulatory Board for Auditors (IRBA) to refer a non-audit complaint against a registered auditor or registered candidate auditor, to an IRBA accredited professional body for investigation and disciplinary proceedings, if the matter falls within the constitution and rules of the professional body. 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: “Implementing this change to the Act is key for the effectiveness of the IRBA. Being able to refer non-audit complaints to a professional body for investigation by them, will enable the IRBA investigations department to focus on audit complaints.

“Currently, the only IRBA accredited professional body is the South African Institute of Chartered Accountants (SAICA), therefore SAICA is the only body to whom non-audit complaints may be referred.

Concludes Nagy: “All comments received on the procedure guide will be collated for evaluation and consideration.”



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