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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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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IRBA concludes successful roadshows on Audit Quality
IRBA concludes successful roadshows on Audit Quality.
View this articleSouth African Audit Regulator Reappointed on IFIAR Board
South African Audit Regulator Reappointed on IFIAR Board
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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.
ATTRACTIVENESS OF THE ACCOUNTANCY PROFESSION - RESEARCH STUDY
In today’s rapidly changing world, technological advancements, a growing emphasis on sustainability, and shifting societal expectations are transforming the accountancy profession.
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