• Comprehensive Regulation

  •  Independence

  • Collaboration in Africa

  • Transformation

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The IRBA is following a work-from-home practice until 14 April 2020. Please use this list of email addresses to direct your queries. General queries: board@irba.co.za

Other email addresses:


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 Public Inspections Report 2019 now available.




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

South African Resource Portal:



Latest News

IRBA shares guidance with auditors on the implications of COVID-19 on audits and auditors

IRBA shares guidance with auditors on the implications of COVID-19 on audits and auditors.

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Sharemax disciplinary hearing postponed to October 2020

Sharemax disciplinary hearing postponed to October 2020.

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latest Guidance

Implications of the COVID-19 outbreak on audits, audit firms and regulatory requirements

On the 15th of March 2020, the President of the Republic of South Africa declared the COVID-19 outbreak to be a national disaster, and on 23rd of March 2020 the President declared certain lockdown provisions for the period 27 March 2020 to 16 April 2020. The IRBA appreciates that these announcements and the prioritisation of the health and safety of our people will have a major impact on the operations of audit firms and the conduct of audits.

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Retirement Fund Auditor Reports

The Independent Regulatory Board for Auditors' (IRBA) Committee for Auditing Standards (CFAS), subject to the Financial Sector Conduct Authority (Authority) issuing the appropriate exemption notice, approved the following retirement fund reports to be used by registered auditors.

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