• We have rebranded and launched our new IRBA and RA brands and vision!

  • Our focus is around the clarion call of integrity, public interest and audit quality.

  • We are also redesigning our website. Watch this space for more exciting developments!

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.

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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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Publication

The IRBA Survey Report on Audit Quality Indicators now available.

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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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Latest News

Notification of a data breach

Details of the data breach.

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DISCIPLINARY HEARING SCHEDULE

Disciplinary hearing schedule - December 2023.

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latest Guidance

IRBA Prescribes Four Rules Arising from the International Standards on Quality Management

The Independent Regulatory Board for Auditors (IRBA) has prescribed the IRBA Rules Arising from the International Standards on Quality Management (QM L&R Rules)

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REMINDER: Effective Date of the International Standard on Auditing 600 (Revised): Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors)

The International Auditing and Assurance Standards Board (IAASB) issued the International Standard on Auditing (ISA) 600 (Revised), Special Considerations - Audits of Group Financial Statements (Including the Work of Component Auditors) (ISA 600 (Revised)), which was adopted, and prescribed by the Board of the Independent Regulatory Board for Auditors (IRBA) on 29 July 2022.

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Explore the RA Journey

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