Monetary fine guideline open for public comments until 12h00 on 4 March 2025. Comments to be emailed to fineguideline@irba.co.za.
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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Disciplinary Hearing Schedule
Disciplinary Hearing Schedule - March 2025.
View this articleFirm Annual Returns: Firm Assurance Work Declaration and Public Practice Questionnaire with Firm-related Information 2025
Firm annual returns are open for 2025.
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latest Guidance
IAASB Opens Its Post-Exposure Public Consultation for the Penultimate Narrow Scope Amendments to the ISQMs and ISAs as a Result of the Revisions to the Definitions of Listed Entity and Public Interest Entity in the IESBA Code
We would like to remind registered auditors and other interested parties of the several amendments that became or are soon to be effective. These changes apply to certain sections of the Independent Regulatory Board for Auditors (IRBA) Code of Professional Conduct for Registered Auditors (IRBA Code), the IRBA Rules and the IRBA Pronouncements.
Sustainability: The Big Picture - Webinar Summary, Recording and Presentation Slides Now Available
The International Auditing and Assurance Standards Board (IAASB) has opened its post-exposure public consultation for the penultimate narrow scope amendments to the International Standards on Quality Management (ISQMs) and the International Standards on Auditing (ISAs) as a result of the revisions to the definitions of listed entity and public interest entity (PIE) in the International Ethics Standards Board for Accountants (IESBA) Code.
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