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The IRBA

The function of the IRBA is to help create an ethical, value-driven financial sector that encourages investment, creates confidence in the financial markets and promotes sound practices.

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Guidance For RAs

Auditing standards and guides, industry specific guides and regulatory reports, guides for auditing in the public sector, guidance on other assurance, including B-BBEE, exposure drafts and comment letters are available here. Information on auditor ethics, including the Rules Regarding Improper Conduct and the Code of Professional Conduct, is also found here.

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Publication

IRBA News Issue 34 available now.

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Did You Know?

South Africa has maintained its number one ranking for the strength of auditing and reporting standards for SEVEN years in a row, according to the World Economic Forum’s Global Competitiveness report.

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Latest News

South Africa retains pole position for auditing and reporting standards for seventh year in a row

South Africa retains pole position for auditing and reporting standards for seventh year in a row

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The IRBA announces timeline for public participation process around mandatory audit firm rotation

The IRBA announces timeline for public participation process around mandatory audit firm rotation

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latest Guidance

Feedback on the IRBA Pro Forma Inspections of the New Auditor's Reports

The IRBA had the opportunity to collaborate with firms to conduct pro forma inspections of the new auditor's report.

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IAASB Working Group Seeks Input on the Growing Use of Data Analytics in the Audit

The International Auditing and Assurance Standards Board's (IAASB) Data Analytics Working Group (DAWG) is furthering its work to understand how the use of technology, and more specifically data analytics, is able to enhance audit quality.

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Explore the RA Journey

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