NOTICE
The IRBA office is closing on Friday, 13 December 2024 and will re-open on Thursday, 2 January 2025
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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Memorial Tribute: Imran Vanker
The memorial tribute event to acknowledge the sad passing of Imran Vanker, Director: Standards, with his eldest daughter Sara will be held on 10 December at 13h00 CAT. The venue has limited seating, so there is a hybrid option for those wishing to join the memorial and tributes.
View this articleCall for Nominations for an Individual with Senior-Level AGSA Experience to Serve on the Monitoring Committee
Call for nominations to serve on MCOM.
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latest Guidance
Final Pronouncement: Revisions to the IRBA Code of Professional Conduct for Registered Auditors Addressing Tax Planning and Related Services
In October 2024, the Independent Regulatory Board for Auditors (IRBA) approved the Final Pronouncement: Revisions to the IRBA Code of Professional Conduct for Registered Auditors (IRBA Code) Addressing Tax Planning and Related Services, for prescription and use by registered auditors (auditors).
Adoption of the International Auditing and Assurance Standards Board’s 2023-2024 Handbook of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements
The Independent Regulatory Board for Auditors (IRBA) draws the attention of all registered auditors to Board Notice No. 690 of 2024 (Government Gazette No. 51636) titled “The Adoption of the International Auditing and Assurance Standards Board’s (IAASB) 2023-2024 Handbooks of International Quality Management, Auditing, Review, Other Assurance, and Related Services Pronouncements in terms of the Auditing Profession Act 26 of 2005, as amended”.
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