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Comprehensive Regulation
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Independence
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Collaboration in Africa
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Transformation
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?
The IRBA’s role is to protect the public by regulating the auditing profession and setting auditing and ethics standards.
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Slight improvement in perception of auditing and accounting standards and shareholder governance
Slight improvement in perception of auditing and accounting standards and shareholder governance.
View this article21 percent of JSE-listed companies have changed their auditors ahead of MAFR deadline
21 percent of JSE-listed companies have changed their auditors ahead of MAFR deadline.
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latest Guidance
Use of the RA Designation
It has come to our attention that clarification is needed with regard to the use of the registered auditor (RA) designation when signing certain professional reports.
Alert: Three months to go before the effective date of ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures
This communique is a reminder that the International Standard on Auditing (ISA) 540 (Revised), Auditing Accounting Estimates and Related Disclosures, becomes effective for audits of financial statements for periods beginning on or after 15 December 2019.
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