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These reports detail disciplinary actions taken by the IRBA against registered auditors or firms for misconduct, breaches of ethics, or failure to meet auditing standards. They are made publicly available to ensure accountability.
- Who it is for:
- the public, auditors, audit firms, and regulatory bodies
- How to act on it:
- Access the IRBA website and locate the 'Enforcement Reports' section under 'Reports'.
The IRBA's Strategic Plan outlines its long-term goals, objectives, and initiatives for strengthening the auditing profession in South Africa, including quality management, ethics, and regulatory oversight.
- Who it is for:
- regulators, auditors, government agencies, and professional bodies
- How to act on it:
- Navigate to the 'Reports' section on the IRBA website and select 'Strategic Plan'.
The public, auditors, or whistleblowers can report suspected irregularities in auditing practices, fraud, or non-compliance with regulations through the IRBA’s confidential tip-off system.
- Who it is for:
- any person aware of unethical or illegal auditing practices
- How to act on it:
- Call the IRBA’s toll-free tip-off line at 0800 212 208 to report an irregularity.
The Independent Regulatory Board for Auditors (IRBA) publishes annual reports that provide a summary of its activities, governance, financial performance, and key achievements over the past year. These reports are accessible to the public and serve as transparency tools for stakeholders.
- Who it is for:
- the general public, investors, regulators, and audit profession stakeholders
- How to act on it:
- Visit the IRBA website and navigate to the 'Reports' section to download or view the latest annual report.
Individuals who meet the qualification and experience criteria can apply to register as a Registered Auditor with the IRBA. This allows them to legally perform audits in South Africa.
- Who it is for:
- qualified accountants and individuals seeking to become auditors
- How to act on it:
- Apply through the IRBA’s online portal by completing the individual registration form and submitting required documents.
Registered Auditors must renew their annual registration with the IRBA to maintain their legal status to practice. This includes submitting proof of continuing professional development (CPD).
- Who it is for:
- currently registered auditors
- How to act on it:
- Log in to your RA registry profile and complete the renewal process before the deadline.
You can download the proposed SAAPS 3 (Revised), Illustrative Reports exposure draft free of charge from the IRBA’s Exposure Drafts and Comment Letters webpage.
- Who it is for:
- members of the public and stakeholders who want to review the proposed SAAPS 3 (Revised) Illustrative Reports
- How to act on it:
- Download the document free of charge from the IRBA’s Exposure Drafts and Comment Letters webpage.