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The IRBA is following a work-from-home practice until further notice.

Please use this list of email addresses to direct your queries. General queries: board@irba.co.za

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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.



The IRBA News #55 now available.




Guidance on the implication of COVID-19 relating to audits of financial statements.

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Latest News

48% of JSE Listed entities have rotated at least once since June 2017 - Covid does not appear to have an impact on the pace of rotations

At June 2020, 25 percent of JSE-listed entities had rotated audit firms - driven by early adoption of compliance to the Mandatory Audit Firm Rotation (MAFR) - this has now almost doubled to 48 percent of entities having rotated - or issued notice of intent to rotate - at least once as at end August 2021.

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Fraud and the role of auditors - what more can be done to detect fraud risk?

Acting CEO of the Independent Regulatory Board for Auditors, Imre Nagy, recently addressed the Association for Certified Fraud Examiners' (ACFE) 14th annual conference on the Fraud Expectation Gap versus the Audit Expectation.

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latest Guidance

IRBA Staff Audit Practice Alert 6: Protection and Retention of Client Data

The Independent Regulatory Board for Auditors (IRBA) has issued the IRBA Staff Audit Practice Alert 6: Protection and Retention of Client Data (IRBA Staff Audit Practice Alert), for use by registered auditors. This IRBA Staff Audit Practice Alert has been prepared by the Protection and Retention of Client Data Task Group of the IRBA's Committee for Auditing Standards (CFAS).

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Invitation to the IRBA/CFAS Webinar on Audit in an Uncertain Environment

The IRBA and its Committee for Auditing Standards (CFAS) invite registered auditors and other interest parties to a webinar on Audit in an Uncertain Environment.

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