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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20 Years of Independent Audit Regulation and Safeguarding the Public Interest
Today, the Independent Regulatory Board for Auditors (IRBA) commemorates 20 years since the implementation of the Auditing Profession Act, 2005 (APA), which came into effect on 1 April 2006.
View this articleIRBA releases 2025 Public Inspections Report: a risk focused diagnostic on audit quality where accountability matters most
The Independent Regulatory Board for Auditors (IRBA) has released its 2025 Public Inspections Report on Audit Quality.
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latest Guidance
IAASB Launches a Survey for the Post-Implementation Review of ISA 540 (Revised) Auditing Accounting Estimates and Related Disclosures
The International Auditing and Assurance Standards Board (IAASB) has launched a public consultation survey as part of its post-implementation review of International Standard on Auditing (ISA) 540 (Revised), Auditing Accounting Estimates and Related Disclosures.
IRBA Staff Audit Practice Alert 12: New Frequently Asked Questions on Sustainability Assurance Engagements
Subsequent to the Independent Regulatory Board for Auditors (IRBA) Board’s adoption of the International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements, the regulator has issued Staff Assurance Practice Alert 12: New Frequently Asked Questions on Sustainability Assurance Engagements.
