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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 39 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

Drop in SA WEF ranking is regrettable but expected

Response to the release of the World Economic Forum's Competitiveness Report 2017-2018.

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SAICA has no legal mandate to lead independent inquiries

Clarification into SAICA's independent inquiry into KPMG's conduct.

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latest Guidance

IESBA Proposes Revisions Pertaining to the Offering and Accepting of Inducements

The International Ethics Standards Board for Accountants (IESBA) released for public comment the Exposure Draft, Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements, on 8 September 2017.

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IRBA Frequently Asked Questions on NOCLAR

The Committee for Auditor Ethics (CFAE) has approved for issue the IRBA Frequently Asked Questions on Non-Compliance with Laws and Regulations for registered auditors (IRBA FAQs on NOCLAR).

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Explore the RA Journey

A career as an Auditor might be just what you are looking for.

Become an RA