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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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Publication

IRBA News Issue 36 available now.

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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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Latest News

IRBA TURNS ITS ATTENTION TO PROMOTING MEASURABILITY AND TRANSPARENCY IN AUDIT

IRBA TURNS ITS ATTENTION TO PROMOTING MEASURABILITY AND TRANSPARENCY IN AUDIT

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NEW PROCESS FOR UPDATING PERSONAL AND FIRM DETAILS AND ANNUAL RENEWAL

NEW PROCESS FOR UPDATING PERSONAL AND FIRM DETAILS, AND ANNUAL RENEWAL

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latest Guidance

The International Auditing and Assurance Standards Board's (IAASB) Revised International Standard on Auditing (ISA) 250 (Revised), Consideration of Laws and Regulations in an Audit of Financial Statements

The Board of the Independent Regulatory Board for Auditors (IRBA) approved for adoption, issue and prescription by registered auditors in South Africa ISA 250 (Revised), Consideration of Laws and Regulations in an Audit of Financial Statements and related conforming amendments to other ISAs.

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Withdrawal of SASAE 3502 (Revised), Assurance Engagements on Broad-Based Black Economic Empowerment Verification Certificates

The IRBA has been regulating B-BBEE approved registered auditors (BARs), in relation to their provision of B-BBEE assurance services, since their mandate to do so was defined in Statement 005, Broad-Based Black Economic Empowerment Verification, which came into effect on 1 October 2011.

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Explore the RA Journey

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