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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

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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AFIAAR adopts strategy for continental integration of accounting and auditing regulation

AFIAAR adopts strategy for continental integration of accounting and auditing regulation.

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latest Guidance

IRBA ISSUES SAAEPS 1

The IRBA today issues it's first South African Assurance Engagements Practice Statement (SAAEPS) 1, Sustainability Assurance Engagements: Rational Purpose, Appropriateness of Underlying Subject Matter and Suitability of Criteria.

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Call for New Projects for the CFAS Work Programme

The Committee for Auditing Standards (CFAS), a statutory committee of the Independent Regulatory Board for Auditors (IRBA), hereby calls for new auditing standard-setting projects that will inform its upcoming work programme.

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