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Comprehensive Regulation
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Independence
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Collaboration in Africa
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Transformation
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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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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IRBA welcomes standard setting reform focused on greater independence and enhanced public interest focus
IRBA welcomes standard setting reform focused on greater independence and enhanced public interest focus
View this articleA few bad auditors have cost many good people their reputations IRBA takes steps to mitigate collateral damage
A few bad auditors have cost many good people their reputations IRBA takes steps to mitigate collateral damage.
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latest Guidance
Illustrative engagement letters, assurance reports and related guidance notes - sustainability engagements
The Committee for Auditing Standards (CFAS) of the Independent Regulatory Board for Auditors (IRBA) has approved the release of engagement letters and reports, for use by practitioners on sustainability engagements in South Africa.
View this articleEstate Agency Affairs Board: 2018 Audit Reports Submission Reminder
The Estate Agency Affairs Board (EAAB) issued a reminder on 1 June 2018 regarding the 2018 audit reports submission information.
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