The IRBA Code (Revised 2018)

This section contains the IRBA Code of Professional Conduct for Registered Auditors (Revised 2018).

Title Date issued Effective date Download document

The IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018)

Board Notice 171 of 2018

12 November 2018 Effective from 15 June 2019

PDF | Word

Subsequent amendments:

Revisions to Part 4B of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) to Reflect Terms and Concepts Used in International Standard on Assurance Engagements 3000 (Revised)

Board Notice XX of 2020

9 November 2020 Part 4B relating to independence for assurance engagements with respect to underlying subject matter covering periods will be effective for periods beginning on or after 15 June 2021; otherwise, it will be effective as of 15 June 2021. PDF

Subsequent amendments:

Final amendments to the IRBA Code of Professional Conduct (Revised November 2018) relating to Registered Candidate Auditors

Board Notice 25 of 2020

19 February 2020 Effective on or after 1 November 2020 PDF

Subsequent amendments:

Final amendments to the IRBA Code of Professional Conduct (Revised November 2018) in respect of Second Opinions

Board Notice 106 of 2019

04 June 2019 Effective for engagements commencing on or after 15 January 2020 PDF

Resources available:

   

 

IRBA Mapping Table 12 November 2018 Available until 31 December 2019 PDF
Hyperlinks to the IESBA Basis for Conclusion
IESBA PowerPoint presentation: Overview of the IESBA Revised and Restructured Code
IESBA videos on the Code