• Engage

  • Balance

  • Protect


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.


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.



IRBA News Issue 38 now available.



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.


Latest News

SAICA has no legal mandate to lead independent inquiries

Clarification into SAICA's independent inquiry into KPMG's conduct.

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KPMG Matter


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latest Guidance

IESBA Proposes Revisions Pertaining to the Offering and Accepting of Inducements

The International Ethics Standards Board for Accountants (IESBA) released for public comment the Exposure Draft, Proposed Revisions to the Code Pertaining to the Offering and Accepting of Inducements, on 8 September 2017.

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Letter Issued by the JSE Limited – New Listings: Key Audit Matters in Auditor's Reports

On 1 September 2017, the JSE issued a letter titled New Listings: Key Audit Matters in Auditor's Reports to sponsors, designated advisors and reporting accounting specialists.

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