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The IRBA is following a work-from-home practice until 15 December 2020. Please use this list of email addresses to direct your queries. General queries: board@irba.co.za

Other email addresses:

Queries related to firm assurance declarations should be directed to Operations (Nitasha Naicker and Henriëtte Fortuin) and annual individual renewals should be directed to Registry (Rebecca Motsepe and Caroline Garbutt. Any billing queries should be directed to Operations (Nitasha Naicker and Marius Fourie). Queries for reportable irregularities should be directed to Louis Thom and Retsibile Maboshego.


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's Annual Report for 2020 is now available.




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

South African Resource Portal:


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Latest News

Disciplinary Committee's merits ruling in the African Bank matter

The Disciplinary Committee's merits ruling in the African Bank matter supported by a summary thereof. Any queries in relation to the ruling must be directed via email to rmotsepe@irba.co.za.

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IRBA Mourns the death of Auditor General Kimi Makwetu

The Independent Regulatory Board for Auditors (IRBA) mourns the untimely passing of the Auditor-General (AG), Mr Kimi Makwetu.

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latest Guidance

Committee for Auditing Standards Strategy 2020-2024

The Committee for Auditing Standards (CFAS), a statutory committee of the IRBA, recently finalised its strategy for 2020-2024. 

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Revisions to Part 4B of the IRBA Code to Reflect Terms and Concepts Used in International Standard on Assurance Engagements 3000 (Revised)

The Independent Regulatory Board for Auditors (IRBA) draws the attention of all registered auditors to revisions to Part 4B of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) (IRBA Code).

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