If you wish to change your status to non-assurance, please submit an email to the above email address with your request. All requests for changes of status from non-assurance to assurance must be made on Form 6. If it has been more than three years since you were last assurance, your status will not be automatically change to assurance on submission of your completed form. You will need to submit the following documents together with your completed form:
Please note that all assurance work must be performed through a firm, even if you are a sole proprietor. If you are an employee, partner or director in an existing firm and wish to change your status from non-assurance to assurance, please also submit a letter from the Senior Partner or equivalent of the firm confirming your position in the firm and your audit proficiency in support of your change of status to assurance. Your application will be assessed and you may be required to go through an interview with the IRBA’s Proficiency Assessment Panel. If you were registered with the IRBA as non-assurance as a result of a proficiency assessment conducted at the time of registration, and you wish to change your status to assurance at any time thereafter, the same procedure will apply. If you were registered with the IRBA as non-assurance at your request, and at the time you wish to change your status to assurance it will have been more than three years since you passed the PPE, completed the ADP, or completed your training contract in public practice, the same procedure will apply. If you are requested to attend an interview, a fee of R2, 790 is payable for the year ending 31 March 2025. If you have any questions regarding this process, please contact the Manager: Registrations, Caroline Garbutt at registry@irba.co.za or 27 10 496 0547 / +27 10 496 0600. |