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.
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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View VideosDisciplinary hearing schedule - May 2024.
View this articleIRBA imposes fine and permanent disqualification on auditor for breach of ethical standards.
View this articleThe Independent Regulatory Board for Auditors (IRBA) is excited to inform you about a significant opportunity to include your contribution to the Internation Federation of Accountants’ (IFAC) proposed changes to the Internation Education Standards (IES). The proposals present a critical shift in mindset, and provide a robust framework for the development of future-fit accountants who produce, report, and assure sustainability information.
FASSET, the Finance and Accounting Services Sector Education and Training Authority, is currently developing its Sector Skills Plan in preparation for adoption in the 2025-2026 Financial Year.
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