The Independent Regulatory Board for Auditors (IRBA) has issued a reminder to audit firms of the significant responsibilities and risks associated with auditing listed entities, following recent …

In the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2024) (the Code), the singular shall be construed as including the plural as well as the reverse, and the …

A free download of SAAPS 3 (Revised March 2024) is available in both Word and PDF formats from the IRBA website. The IRBA does not accept responsibility for loss caused to any person …

The IRBA Code of Professional Conduct for Registered Auditors (Revised April 2023) (“the Code”) sets out fundamental principles of ethics for registered auditors, reflecting the profession’s …

If you wish to change your status to assurance, please complete a Form 6 (which you will find on the registry section of the IRBA website), and email the completed form together with any …

Consistent with the extant IRBA Code (Revised November 2024), any reference to “professional accountant” and/or “accountant” in the amendments to the IRBA Final Pronouncement has …

The IRBA aims to achieve its vision of remaining an internationally recognised regulator of the auditing profession, pioneering the audit reforms that are required and evolving to regulate …

To address the deficiencies in audit quality that the IRBA identifies during its inspections, firms and registered auditors are required to compile Remedial Action Plans that are based on a …

The Act was amended on 26 April 2021 and the link of monetary sanctions to the Adjustment of Fines Act was removed. The Act now provides in section 51(1)(b) (relating to admission of …

The IRBA is a statutory body established in terms of the Auditing Profession Act 26 of 2005, as amended (APA), with its primary objective being to protect the investing public. It does this by …