The IRBA Code (Revised 2024) and the Rules

Section 21 of the Auditing Profession Act No. 26 of 2005, as amended, provides for the establishment of a Committee for Auditor Ethics (CFAE). The IRBA’s Standards Department performs the Secretariat function for the CFAE. In turn, the CFAE assists the IRBA to determine what constitutes improper conduct by registered auditors and registered candidate auditors by developing Rules and guidelines for professional ethics, including a Code of Professional Conduct.

The IRBA Rules Regarding Improper Conduct to be followed and applied by Registered Auditors are available here.

This section contains the IRBA Code of Professional Conduct for Registered Auditors (Revised 2024) (IRBA Code). This IRBA Code applies to all registered auditors (firms and individuals), regardless of whether their status is recorded in the IRBA's register as assurance or non-assurance.