The IRBA
The function of the IRBA is to help create an ethical, value-driven financial sector that encourages investment, creates confidence in the financial markets and promotes sound practices.
Guidance For RAs
Auditing standards and guides, industry specific guides and regulatory reports, guides for auditing in the public sector, guidance on other assurance, including B-BBEE, exposure drafts and comment letters are available here. Information on auditor ethics, including the Rules Regarding Improper Conduct and the Code of Professional Conduct, is also found here.
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Publication
The inaugural annual IRBA Reportable Irregularities Report for 2022/2023 is now available.
Video Gallery
For access to some of the interesting topical discussions we regularly engage in with our stakeholders, please click here.
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Public Comments for proposed IRBA Fees with Effect from 1 April 2025
This letter serves to communicate to you our proposed fees increases for the 2025/2026 financial year.
View this articleDisciplinary Hearing Schedule
Disciplinary hearing schedule - October 2024.
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latest Guidance
IRBA Webinar: Inside a Small and Medium Practice: A Practitioner’s Day in Focus
Webinar Summary, recording and presentation slides now available.
Artificial Intelligence Audit Risks MitigationUpdate
We bring to the attention of registered auditors and firmssome developments in artificial intelligence (AI) and thepotential implications for the audit profession. We highlight the emergence of new and improved AI tools,which have the capability to generate not only natural-sounding language, but also images, videos, and audio,based on input prompts.
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