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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 37 now available.

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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 says additional measures required to promote transformation of audit profession

In the face of criticism that Mandatory Audit Firm Rotation (MAFR) will not address transformation of the profession, the Independent Regulatory Board for Auditors (IRBA) said in parliament today at a hearing of the Standing Committee on Finance (SCOF) that additional measures to drive transformation will be required to address government’s concerns regarding de-concentration of the audit market and transformation.

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RULE ON MANDATORY AUDIT FIRM ROTATION

In compliance with section 10(1)(a) of the Auditing Profession Act, 26 of 2005, the Independent Regulatory Board for Auditors (IRBA) hereby publishes the rule on Mandatory Audit Firm Rotation (MAFR) for auditors of all public interest entities, as defined in section 290.25 to 290.26 of the amended IRBA Code of Professional Conduct for Registered Auditors.

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latest Guidance

Withdrawal of the Proposed Guide for Registered Auditors: Considerations for an Auditor or a Reviewer of a Company which is Factually Insolvent

The Proposed Guide for Registered Auditors: Considerations for an Auditor or a Reviewer of a Company which is Factually Insolvent was issued on exposure in July 2016, with comments requested by 5 October 2016.

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Final Amendments to the IRBA Code of Professional Conduct for Registered Auditors Relating to the Custody of Client Assets

The Independent Regulatory Board for Auditors (IRBA) draws the attention of all registered auditors to changes to the IRBA Code of Professional Conduct (IRBA Code) relating to the Custody of Client Assets.

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