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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

The IRBA News Issue 43 now available.

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Did You Know?

The IRBA’s role is to protect the public by regulating the auditing profession and setting auditing and ethics standards.

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Latest News

IRBA responds regarding actions against auditors of VBS

IRBA responds regarding actions against auditors of VBS

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Auditing Profession Act Amendments 2018 Continued regulatory improvement for public protection

On 22 August 2018, cabinet approved the draft Amendments to the Auditing Profession Act (Act 26 of 2005) (APA) and referred these to parliament for consultation as part of the Financial Matters Bill 2018.

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latest Guidance

IAASB Issues ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures

The International Auditing and Assurance Standards Board (IAASB) issued the International Standard on Auditing (ISA) 540 (Revised), Auditing Accounting Estimates and Related Disclosures, on 3 October 2018.

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IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018)

The Independent Regulatory Board for Auditors (IRBA) draws the attention of all registered auditors to the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) (IRBA Code). The IRBA Code applies to all registered auditors (firms and individuals), regardless of whether their status is recorded in the IRBA's register as assurance or non-assurance.

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