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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IRBA Issues Its First Reportable Irregularities Report in Efforts to Enhance Transparency and Bolster Stakeholder Confidence in the Audit Product
The IRBA's first-ever publication of the Reportable Irregularities Report 2022/2023 aims to not only embolden registered auditors, but to provide stakeholders with comprehensive feedback on the nature of RIs reported over a specific period and the measures taken to address them.
View this articlePublic 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.
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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.
IRBA Board Announces Its Decision Not to Adopt the International Standard on Auditing (ISA) for Audits of Financial Statements of Less Complex Entities (ISA for LCE)
On 29 October 2024, the Independent Regulatory Board for Auditors’ (IRBA) Board approved a decision not to adopt the ISA for Audits of Financial Statements of Less Complex Entities (LCE) (ISA for LCE).
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