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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MONETARY FINE GUIDELINE
Guideline for the IRBA's Enforcement/Disciplinary Committee in determining for Registered Auditors/Registered Candidate Auditors found guilty of improper conduct.
View this articleDisciplinary Hearing Schedule - August - September 2025
Disciplinary Hearing Schedule - August - September 2025.
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latest Guidance
An Alert on the Latest Communication from the Property Practitioners Regulatory Authority on the 2025 Audit Report Submissions
In respect of the 2025 audit report submissions, registered auditors are advised to take note of the latest communication from the Property Practitioners Regulatory Authority (PPRA).
An Alert on the Latest Publications from the Legal Practitioners Fidelity Fund
Registered auditors are advised of the publication from the Legal Practitioners Fidelity Fund (LPFF).
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