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.
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.
More...The IRBA Public Inspections report on Audit Quality 2023 now available.
For access to some of the interesting topical discussions we regularly engage in with our stakeholders, please click here.
View VideosCall for nominations.
View this articleCall for nominations to the Inspections Committee.
View this articleOn 6 March 2024, the Independent Regulatory Board for Auditors' (IRBA) Committee for Auditing Standards approved the South African Auditing Practice Statement (SAAPS) 3 (Revised March 2024), Illustrative Reports (SAAPS 3 (Revised March 2024)), for publication.
The Independent Regulatory Board for Auditors' (IRBA) Committee for Auditing Standards (CFAS) has approved the Exposure Draft: Proposed South African Auditing Practice Statement (SAAPS) 7, Transparency Reports of Firms that Audit Financial Statements of Publicly Traded Entities Audit Engagements (proposed SAAPS 7) for issue.
More...