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NOTICE

The IRBA is following a work-from-home practice until further notice.

Please use this list of email addresses to direct your queries. General queries: board@irba.co.za

Other email addresses:

 

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 #55 now available.

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COVID-19

Guidance on the implication of COVID-19 relating to audits of financial statements.

South African Resource Portal:

https://sacoronavirus.co.za/

Visitor Self Declaration

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Latest News

IRBA completed its investigation process on all SAA complaints between 2017 and 2019

IRBA completed its investigation process on all SAA complaints between 2017 and 2019.

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EXTENSION OF THE PUBLIC COMMENT PERIOD FOR THE PROPOSED DISCIPLINARY RULES FOR REGISTERED AUDITORS

Extension of the public comment period for the Proposed Disciplinary Rules for Registered Auditors.

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latest Guidance

IFAC and IAASB Release the Less Complex Entities Consultation Survey

As per the IRBA communique on 12 August 2021, the International Auditing and Assurance Standards Board (IAASB) has issued the proposed new standalone International Standard on Auditing (ISA) of Financial Statements of Less Complex Entities (ED-ISA for LCE), for public comment until 31 January 2022.

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IRBA/CFAS Webinar on Audit in an Uncertain Environment - Webinar Summary and Recording Available

During October 2021, the IRBA and its Committee for Auditing Standards (CFAS), hosted a webinar titled Audit in an Uncertain Environment.

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