The Rules and the Code
The IRBA approved and released the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) (IRBA Code (Revised November 2018). This IRBA Code (Revised November 2018) 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. Link to IRBA Code (Revised November 2018).
This section below contains the IRBA Rules Regarding Improper Conduct and the IRBA Code of Professional Conduct, to be followed and applied by Registered Auditors.
| Title | Date issued | Effective date | Download documents |
|---|---|---|---|
| IRBA Rules Regarding Improper Conduct (Revised 2019) | |||
| IRBA Rules Regarding Improper Conduct (Revised 2019) Board Notice 105 of 2019 |
4 June 2019 | Effective from 1 January 2020 | PDF 188 KB |
| IRBA Rules Regarding Improper Conduct and the IRBA Code of Professional Conduct (Revised 2014) and Subsequent Amendments | |||
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Rules Regarding Improper Conduct and Code of Professional Conduct for Registered Auditors (Revised 2014) Board Notice 25 of 2014 issued in Government Gazette No. 37392 – Adoption of the Revised 2014 Code |
17 March 2014 |
Effective from 1 April 2014 |
PDF 380 KB
PDF 151 KB |
| To be read in conjunction with the Code of Improper Conduct: | |||
Board Notice 32 of 2016 |
22 February 2016 | Effective on 15 April 2016, except changes to Section 290 which will be effective for audits of financial statements for periods commencing on or after 15 April 2016 |
PDF 340 KB PDF 188 KB |
Board Notice 32 of 2016 |
4 March 2016 | Effective on or after 1 July 2016 |
PDF 159 KB PDF 199 KB |
Board Notice 188 of 2016 |
1 December 2016 | Effective as of 15 July 2017 |
PDF 449 KB PDF 199 KB |
Board Notice 115 of 2017 |
12 June 2017 | Effective on or after 31 December 2017 |
PDF 143 KB PDF 220 KB |
Board Notice 18 of 2018 |
31 January 2018 | Paragraphs 290.148-290.168 are effective for audits of financial statements for periods beginning on or after 15 December 2018. Paragraphs 291.137-291.141 are effective as of 15 December 2018. |
PDF 614 KB PDF 191 KB |
| Title | Date issued | Effective date | Download documents |
|---|---|---|---|
| Rules Regarding Improper Conduct and Code of Professional Conduct for Registered Auditors (no longer applicable) | 1 June 2010 | Effective 1 January 2011 to 31 March 2014. The Code is subject to transitional provisions | PDF 799 KB |
| Board Notice 89 issued in Government Gazette No. 33305 | 18 June 2010 | PDF 347 KB | |
| Code of Professional Conduct (no longer effective) | Effective 1 January 1997 to 31 December 2010 | PDF (English) 185 KB PDF (Afrikaans) 217 KB |
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| 'Old' Disciplinary Rules | Effective 1 July 1990 to 31 December 2010 | PDF (English) 104 KB PDF (Afrikaans) 108 KB |
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| ETHICS AWARENESS | Date issued | Title | Download documents |
| IRBA Ethics Workshop 2014 | 2014 | Programme | PDF 247 KB |
| IRBA Ethics Workshop 2014 | PPTX 2193 KB | ||
| Att 2 - Decision Making Matrix | PDF 111 KB | ||
| Att 3 - Documentation in Respect of Ethical Conflict Resolution | PDF 179 KB | ||
| Att 4 - Reasonable and Informed Third Party Case Study | PDF 58 KB | ||
| Att 5 - Firm and Network Firms Case Study | PDF 82 KB | ||
| Att 6 - Audit Fees and Independence Case Study | PDF 84 KB | ||
| IRBA Ethics DVD 2014 Order Form | PDF 247 KB |
