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 2019 now available.
IRBA shares guidance with auditors on the implications of COVID-19 on audits and auditors.View this article
Sharemax disciplinary hearing postponed to October 2020.View this article
On the 15th of March 2020, the President of the Republic of South Africa declared the COVID-19 outbreak to be a national disaster, and on 23rd of March 2020 the President declared certain lockdown provisions for the period 27 March 2020 to 16 April 2020. The IRBA appreciates that these announcements and the prioritisation of the health and safety of our people will have a major impact on the operations of audit firms and the conduct of audits.
The Independent Regulatory Board for Auditors' (IRBA) Committee for Auditing Standards (CFAS), subject to the Financial Sector Conduct Authority (Authority) issuing the appropriate exemption notice, approved the following retirement fund reports to be used by registered auditors.View this article
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