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Ref: IRBA/03/2026/RFT
The compulsory briefing was on 06 Nov 2026 at 09:00 SAST.
This is an open tender published by Independent Regulatory Board for Auditors. It closes on 15 January 2027.
Registered Auditors may pay their IRBA membership fees online by Visa or MasterCard credit card through the secure MyGate / Adumo Online payment gateway, in South African Rand.
- Who it is for:
- Registered Auditors
- How to act on it:
- Pay membership fees online on the IRBA website using a Visa or MasterCard credit card.
These are the formal rules governing disciplinary proceedings against registered auditors for misconduct or professional breaches.
- Who it is for:
- registered auditors, audit firms, IRBA disciplinary committee members
- How to act on it:
- Navigate to the IRBA Legislation section and select the 'Disciplinary Rules' link.
This policy outlines the conditions under which hearings or disciplinary processes may be postponed.
- Who it is for:
- registered auditors, IRBA staff, disciplinary committee members
- How to act on it:
- Visit the IRBA Legislation section and select the 'Policy regarding Postponements' link.
These rules define what constitutes improper conduct by auditors and set out the basis for potential disciplinary action.
- Who it is for:
- registered auditors, audit firms, IRBA enforcement officers
- How to act on it:
- Go to the IRBA Legislation page and select the 'Rules regarding Improper Conduct' link.
This is the latest version of the ethical code for auditors in South Africa, revised in November 2024. It sets out the professional standards, conduct, and responsibilities expected of registered auditors.
- Who it is for:
- registered auditors, audit firm partners, audit quality reviewers
- How to act on it:
- Go to the IRBA Legislation page and select the 'IRBA Code (Revised November 2024) and the Rules' link.
This is the previous version of the IRBA Code of Professional Ethics, revised in April 2023. It remains available for reference and historical comparison.
- Who it is for:
- registered auditors, audit firms, regulatory bodies
- How to act on it:
- Navigate to the IRBA Legislation page and select the 'IRBA Code (Revised April 2023) and the Rules' link.
This document provides detailed guidance on IRBA’s processes, procedures, and administrative frameworks for auditors and registrants.
- Who it is for:
- registered auditors, audit firms, IRBA staff
- How to act on it:
- Go to the IRBA Legislation section and select the 'Manual of Information' link.
This is the earlier version of the IRBA Code of Professional Ethics, revised in 2018. It is retained for archival and comparative purposes.
- Who it is for:
- registered auditors, audit firms, academic researchers
- How to act on it:
- Visit the IRBA Legislation page and click on the 'IRBA Code (Revised 2018)' link.
This is the primary legislation governing the auditing profession in South Africa. It outlines the legal framework for registration, conduct, and oversight of auditors and auditing firms.
- Who it is for:
- registered auditors, auditing firms, legal professionals, regulators
- How to act on it:
- Visit the IRBA website and navigate to the Legislation section to view or download the Act.
This document provides guidance on how monetary penalties are determined and applied in disciplinary cases against auditors.
- Who it is for:
- registered auditors, IRBA disciplinary panel members, legal advisors
- How to act on it:
- Go to the IRBA Legislation page and select the 'Monetary Fine Guideline' link.
The IRBA provides access to integrated reports that combine financial, environmental, social, and governance performance data. These reports support transparency and sustainability disclosures by audited entities.
- Who it is for:
- audited companies, investors, regulators, and sustainability-focused stakeholders
- How to act on it:
- Go to the IRBA website and select 'Integrated Reports' under the 'Reports' section.