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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 36 available now.

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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

COMMITTEE MEMBERS REQUIRED

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Call for the Nomination of Members to Serve on the Committee for Auditor Ethics

View communique here.

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latest Guidance

Standards News Omnibus: New Auditor's Report Q&A and Resources which can be used for applying Professional Skepticism

New Auditor's Report Questions and Answers
This International Auditing and Assurance Standards Board (IAASB) publication provides guidance to address areas where there are common differences in interpretation of the IAASB's new and revised Auditor Reporting standards and ISA 720 (Revised), which are effective for periods ending on or after 15 December 2016.

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REMINDER: Standards-related communiques issued in 2016 with submissions due in 2017

Registered auditors and others are reminded that the following communiques, which were issued in 2016, have 2017 closing dates for the submission of comments and/or responses.

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