General Guidance


Guidance on the implication of COVID-19 relating to audits of financial statements.


Mandatory Audit Firm Rotation

The process to implement Mandatory Audit Firm Rotation (MAFR).

Audit Tenure

Audit tenure refers to the length of the auditor-client relationship.


Companies Act Section 90(2)

Information related to Companies Act Section 90(2).

Useful Links

A list of useful links for Registered Auditors.


Enhanced Auditor Reporting (EAR)

This page includes the IRBA Rule relating to Enhanced Auditor Reporting prescribed for auditors of public interest entities.

IRBA's Four Rules Arising from the International Standards on Quality Management

The QM L&R Rules are prescribed pursuant to Section 10 of the Auditing Profession Act No. 26 of 2005, as amended.