Inspections

Inspections are performed by the IRBA Inspections Department, in terms of section 47 of the Auditing Profession 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.