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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2024/2025 Assurance Fees Payable to the IRBA as of 1 June 2024
Assurance Fees Payable to the IRBA as of 1 June 2024.
View this articleSeamless transition as IRBA Board term comes to an end; Board, Chair and Deputy Chair reappointed for a second term
Seamless transition as IRBA Board term comes to an end.
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latest Guidance
Guide for Registered Auditors: Joint Audit Engagements (Revised May 2024)
The Independent Regulatory Board for Auditors’ (IRBA)Committee for Auditing Standards (CFAS) has approved the Guide for Registered Auditors, Joint Audit Engagement (Revised May 2024) (this Guide) for final issue.
Compliance with the Promotion of Access to Information Act 2 of 2000
The Independent Regulatory Board for Auditors (IRBA) would like to remind all firms of their obligation to comply with the Promotion of Access to Information Act 2 of 2000 (PAIA). Specifically, this reminder relates to the requirement to register each firm’s Information Officer and submit the PAIA Annual Report, with the submissions due for filing with the Information Regulator by 30 June 2024.
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