The IRBA Code (Revised 2018)

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

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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 the IRBA Code Non-Assurance Services (NAS) Provisions
NAS provisions replace Section 600 of the IRBA Code and include conforming and consequential revisions to Sections 400, 525, 900 and 950.

Board Notice xxx of 2021

 
  • Revised Section 600 and the conforming amendments to Part 4A will be effective for audits and reviews of financial statements for periods beginning on or after 15 December 2022.
  • The conforming and consequential amendments to Sections 900 and 950 in relation to assurance engagements with respect to underlying subject matters covering periods of time will be effective for periods beginning on or after 15 December 2022; otherwise, these amendments will be effective as of 15 December 2022.
Early adoption will be permitted.
 
PDF

Subsequent amendments:

Revisions to the IRBA Code Fee-related Provisions
Fee-related provisions replace Section 410 of the IRBA Code and include consequential and conforming amendments to Sections 120, 270, 320, 330, 400 and 905.

Board Notice xxx of 2021

 
  • For the revised Section 410 and consequential amendments to Part 4A: effective for audits of financial statements for periods beginning on or after 15 December 2022.
  • For the revised Section 905: in relation to assurance engagements with respect to underlying subject matters covering periods of time, effective for periods beginning on or after 15 December 2022; otherwise, effective as of 15 December 2022.
  • For conforming and consequential amendments to other Sections of the Code: effective as of 15 December 2022.

Early adoption will be permitted.

PDF

Subsequent amendments:

Revisions to the Code Addressing the Objectivity of an Engagement Quality Reviewer and Other Appropriate Reviewers

Board Notice 112 of 2021

16 August 2021
  • Part 4A: audits and reviews of financial statements for periods beginning on or after 15 December 2022.
  • Part 4B: assurance engagements beginning on or after 15 December 2022.
  • For all other engagements within the scope of Part 3: engagements beginning on or after 15 December 2022.
PDF

Subsequent amendments:

Final Amendments to Subsection 115, Professional Behaviour: Signing Conventions for Reports, of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018): Electronic Signatures

Board Notice 25 of 2021

11 March 2021 Effective from 15 December 2021. Early adoption will be permitted. PDF

Subsequent amendments:

Revisions to the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) to Promote the Role and Mindset Expected of Registered Auditors

Board Notice 25 of 2021

10 March 2021 Effective from 31 December 2021. Early adoption will be permitted. PDF

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 141 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