Guidance for RAs
DISCIPLINARY PROCESS
This section features information about our disciplinary process including rules, postponements, conduct and acts.
More...INSPECTIONS
Inspections are performed by the IRBA Inspections Department, in terms of section 47 of the Auditing Professions Act (APA). One of the requirements of this section is that the IRBA must, at least every three years, inspect or review the practice of a registered auditor who audits a public company. By performing these inspections we abide by our mission to protect the financial interests of the South African public and international investors.
More...TECHNICAL GUIDANCE FOR RAS
This section includes pronouncements prescribed for auditors: the International Engagement Standards (International Handbooks), South African Standards and Practice Statements, Guides and Circulars.
More...REPORTABLE IRREGULARITIES
The Independent Regulatory Board for Auditors, the regulator of the auditing profession, requires all Registered Auditors to comply with Section 45(1) of the Auditing Profession Act, Act 26 of 2005.
More...EDUCATION AND TRANSFORMATION
The Audit Development Programme (ADP) is a minimum of 18 months’ work experience period undertaken by a qualified professional accountant (currently SAICA’s CAs) in the area of audit and assurance.
More...
