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.
More...
Video Gallery
For access to some of the interesting topical discussions we regularly engage in with our stakeholders, please click here.
View VideosLatest News
IRBA Strengthens Auditor Accountability with Record Enforcement Actions in 2023/2024
IRBA Annual Enforcement Report 2023/2024 now available.
View this articleIRBA concludes successful roadshows on Audit Quality
IRBA concludes successful roadshows on Audit Quality.
View this articleMore...
latest Guidance
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
Subsequent to the post-implementation review (PIR) announced in August 2023, the Independent Regulatory Board for Auditors (IRBA) has now issued a Feedback Statement on South African Assurance Engagements Practice Statement (SAAEPS) 1, Sustainability Assurance Engagements: Rational Purpose, Appropriateness of Underlying Subject Matter and Suitability of Criteria.
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)
The Independent Regulatory Board for Auditors’ (IRBA) Committee for Auditor Ethics (CFAE) has approved the Proposed Revised IRBA Code of Professional Conduct for Registered Auditors, Incorporating Ethics Standards for Sustainability Assurance, including Independence Standards and the Standard on Using the Work of an External Expert, with the Necessary South African Enhancements (Exposure Draft) for public comment by 8 August 2025.
More...
