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About Us
What is the IRBA
Board Members
Leadership and Staff
Statutory Committees
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Work For Us
Corporate Social Responsibility
Procurement
BEE Certificate
How to Lodge a Complaint
Privacy Statement
Guidance for RAs
Disciplinary Process
Auditing Profession Act (Act 26 of 2005)
Disciplinary Rules
Rules regarding Improper Conduct
Policy regarding Postponements
Inspections
Administration
Communications
The Act and Manual of Information
Reports
Relevant links
IRBA News Articles
Tip-Offs
Technical Guidance for RAs
Professional Skepticism
Auditing Standards and Guides
Quality Management
Quality Management Standards
Introduction to QM Standards
QM Implementation Materials
QM News and Events
SAICA
The New and Revised Auditor Reporting Standards
The New and Revised Reporting Standards
Communiqués
KAM on a Page
Questions and Answers
Digital media resources, magazine articles, slides
IAASBs dedicated webpage including toolkits
SAICA
Handbooks of International Standards
South African Standards and Practice Statements
Guides and Circulars for Auditors
Status of Pronouncements, Due Process Policy and Adoption of the Standards
Committee for Auditing Standards and Strategy
Industry Specific Guides and Regulatory Reports
Small and Medium-size Practices
Staff Practice Alerts
IFRS 9 and ISA 720
Fraud
Public Sector
Other Assurance
Assurance on Integrated Reports
Assurance on Sustainability Reports
B-BBEE Assurance Engagements
Exposure Drafts and Comment Letters
Transparency reporting and Audit Quality Indicators (AQIs)
Technology
Reportable Irregularities
Education and Transformation
Continuing Professional Development (CPD)
Audit Development Programme
Accreditation
IFAC
General Guidance
Audit Tenure
Companies Act Section 90(2)
Useful Links
Mandatory Audit Firm Rotation
Concerns for Independence
IRBA Process for MAFR
General news and information
Shareholder Concerns
Inspections Findings
Consultation Thank You
Notice of Request for Comments
EU and Global Regulatory Concerns
Stakeholder Concerns
South African Concerns
Audit Tenure and Concentration
CFOs and Audit Committees
Global Cases
COVID-19
Enhanced Auditor Reporting (EAR)
IRBA's Four Rules Arising from the International Standards on Quality Management
Ethics: The Rules and the Code
The IRBA Code (Revised 2024) and the Rules
The IRBA Code (Revised April 2023) and the Rules
The IRBA Code (Revised 2018)
The Rules and the Code
NOCLAR
Ethics Communications
Committee for Auditor Ethics
Useful Links
Library
IRBA News
Annual Reports
Integrated Reports
Strategic Plan
Enforcement Reports
Legislation
Manual of Information
Video Gallery
Photo Gallery
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Become an RA
Find an RA
Registry
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Documents and Processes prescribed
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MAFR: FREQUENTLY ASKED QUESTIONS
MAFR: FREQUENTLY ASKED QUESTIONS
06 Jun 2017
MAFR
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