Manual of Information

A reference guide to help registered auditors (RAs), registered candidate auditors (RCAs), academics and other interested parties with easy access to fundamental audit-related information.

Legislation and Related Guidance

• Auditing Profession Act
• Rules regarding Improper Conduct
• The IRBA Code (Revised April 2023)

Registering as a Registered Auditor

• Registration Process
• Registered Candidate Auditors
• Guide for Registered Auditors: Signing Authority, Naming Conventions and Stationery
• Use of the IRBA logo

Education

• Continuing Professional Development
• Audit Development Programme
• Accreditation of Professional Bodies

Standards

• Auditing Standards and Guides

Disciplinary Process

• Disciplinary Rules
• IRBA's General Policy Regarding Postponements of Disciplinary Hearings

Inspections

• 9th Inspections Cycle: Information Handbook - Inspections Strategy and Process
• 8th Inspections Cycle: Guided Proactive Monitoring Process
• 8th Inspections Cycle: Introducing Theme-Based Inspections
• Inspections Strategy and Process - Eighth Inspections Cycle
• Inspections Strategy and Process - Seventh Inspections Cycle