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.
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
The inaugural annual IRBA Reportable Irregularities Report for 2022/2023 is now available
Video Gallery
For access to some of the interesting topical discussions we regularly engage in with our stakeholders, please click here.
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Call for the Nomination of Registered Auditors to Serve on the Committee for Auditing Standards
Call for nominations to serve on the Committee for Auditing Standards.
View this articleIRBA Issues Its First Reportable Irregularities Report in Efforts to Enhance Transparency and Bolster Stakeholder Confidence in the Audit Product
The IRBA's first-ever publication of the Reportable Irregularities Report 2022/2023 aims to not only embolden registered auditors, but to provide stakeholders with comprehensive feedback on the nature of RIs reported over a specific period and the measures taken to address them.
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latest Guidance
IRBA Code of Professional Conduct for Registered Auditors (Revised November 2024)
The Independent Regulatory Board for Auditors (IRBA) draws the attention of all registered auditors to the publication of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2024) (the IRBA Code).
Publication of the South African Auditing Practice Statement 7, Transparency Reports of Firms that Audit Financial Statements of Publicly Traded Entities
The Independent Regulatory Board for Auditors’ (IRBA) Committee for Auditing Standards has approved the South African Auditing Practice Statement (SAAPS) 7, Transparency Reports of Firms that Audit Financial Statements of Publicly Traded Entities Audit Engagements (SAAPS 7) for publication.
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