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.
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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Video Gallery
For access to some of the interesting topical discussions we regularly engage in with our stakeholders, please click here.
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Disciplinary Hearing Schedule
Disciplinary hearing schedule - October 2024.
View this article2024/2025 Assurance Fees Payable to the IRBA as of 1 June 2024
Assurance Fees Payable to the IRBA as of 1 June 2024.
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latest Guidance
Webinar Invitation - Inside a Small and Medium Practice: A Practitioner’s Day in Focus
The Independent Regulatory Board for Auditors (IRBA) announces the next instalment in its series of popular and well-attended webinars. Small and medium-sized practices (SMPs) constitute a significant portion of firms registered with the IRBA.
Artificial Intelligence Audit Risks MitigationUpdate
We bring to the attention of registered auditors and firmssome developments in artificial intelligence (AI) and thepotential implications for the audit profession. We highlight the emergence of new and improved AI tools,which have the capability to generate not only natural-sounding language, but also images, videos, and audio,based on input prompts.
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