What is the IRBA?
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The IRBA is the statutory body controlling that part of the accountancy profession involved with public accountancy in South Africa. Our strategic focus is to protect the financial interests of the public by ensuring that only suitably qualified individuals are admitted to the auditing profession and that registered auditors deliver services of the highest quality and adhere to the highest ethics standards.
The IRBA Vision
To be an internationally respected audit regulator of a thriving and trusted auditing profession in South Africa that safeguards the public interest.
The IRBA Mission
To protect the public interest through collaboration and innovation, as well as empower auditors to perform their duties competently and with integrity.
The IRBA Values
As the overall custodian of the auditing profession in South Africa, the IRBA acknowledges the importance of the mandate assigned to it by Parliament, and all its registrants and staff subscribe to the following core values:
- Independence, Integrity and Objectivity: It is imperative that we are not just independent of the auditing profession in our composition and membership, but also reflect independence in the perception of our key stakeholders through our actions and behaviour. It is, therefore, important that we act with integrity and objectivity in our deliberations, decisions and actions.
- Commitment to Public Interest: We recognise the scope and extent of our mandate in respect of both the public and the profession and undertake to execute and deliver on it with diligence and commitment in terms of our vision.
- Transparency and Accountability: As a public entity in the overall delivery structure of the South African government and a beneficiary of public funds, we promote transparency in our interactions with the relevant stakeholders and recognise our accountability to the Parliament of South Africa and the Minister of Finance, as our Executive Authority.
- Competence and Innovation: Our own capability and capacity, together with ongoing innovation in how we do things, are essential to meet our mandate and stakeholder expectations.