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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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Did You Know?
South Africa has maintained its number one ranking for the strength of auditing and reporting standards for SEVEN years in a row, according to the World Economic Forum’s Global Competitiveness report.
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Drop in SA WEF ranking is regrettable but expected
Response to the release of the World Economic Forum's Competitiveness Report 2017-2018.
View this articleSAICA has no legal mandate to lead independent inquiries
Clarification into SAICA's independent inquiry into KPMG's conduct.
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latest Guidance
IESBA Proposes Revisions Pertaining to the Offering and Accepting of Inducements
The International Ethics Standards Board for Accountants (IESBA) released for public comment the Exposure Draft, Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements, on 8 September 2017.
View this articleIRBA Frequently Asked Questions on NOCLAR
The Committee for Auditor Ethics (CFAE) has approved for issue the IRBA Frequently Asked Questions on Non-Compliance with Laws and Regulations for registered auditors (IRBA FAQs on NOCLAR).
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