Monetary fine guideline open for public comments until 12h00 on 4 March 2025. Comments to be emailed to fineguideline@irba.co.za.
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.
More...
Video Gallery
For access to some of the interesting topical discussions we regularly engage in with our stakeholders, please click here.
View VideosLatest News
Request for Public Comments on the Proposed Decisions Relating to the Retention of Various Fees Prescribed for the 2019/2020 and 2020/2021 Financial Years
Request for Public Comments.
View this articleRequest for Public Comments on the Proposed Decisions Relating to the Retention of Various Fees Prescribed for the 2019/2020 and 2020/2021 Financial Years
Request for public comments. Board Notice 714 of 2025 is withdrawn.
View this articleMore...
latest Guidance
REMINDER: Upcoming and Newly Effective Audit-related Rules, Pronouncements and Revisions
We would like to remind registered auditors and other interested parties of the several amendments that became or are soon to be effective. These changes apply to certain sections of the Independent Regulatory Board for Auditors (IRBA) Code of Professional Conduct for Registered Auditors (IRBA Code), the IRBA Rules and the IRBA Pronouncements.
Sustainability: The Big Picture - Webinar Summary, Recording and Presentation Slides Now Available
In November 2024, the Independent Regulatory Board forAuditors (IRBA) hosted a webinar themed “Sustainability:The Big Picture”. This information-sharing sessionreflected on the issues that relate to the increasing callson entities to issue high-quality, reliable, transparent andcomparable reports on the impact of climate change andother environmental, social and governance matters.
More...
