The IRBA Code of Professional Conduct
Section 21 of the Auditing Profession Act No. 26 of 2005, as amended, provides for the establishment of a Committee for Auditor Ethics (CFAE). The IRBA’s Standards Department performs the Secretariat function for the CFAE. In turn, the CFAE assists the IRBA to determine what constitutes improper conduct by registered auditors and registered candidate auditors by developing Rules and guidelines for professional ethics, including a Code of Professional Conduct.
The IRBA Rules Regarding Improper Conduct to be followed and applied by Registered Auditors are available here.
This section contains the IRBA Code of Professional Conduct for Registered Auditors (IRBA Code), as applicable. This IRBA Code applies to all registered auditors (firms and individuals), regardless of whether their status is recorded in the IRBA’s register as assurance or non-assurance.”
| Title | Date Issued | Effective Dates and Implementation Materials | Download Document |
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| The IRBA Code of Professional Conduct for Registered Auditors (Revised 2024) Board Notice 699 of 2024 | 21 November 2024 | PDF | Word | |
| This IRBA Code is read and applied together with the following subsequent amendments according to their respective effective dates: | |||
| Final Pronouncement: Tax Planning and Related Services Board Notice 704 of 2024 | 12 December 2024 | Effective for tax planning services beginning after 30 June 2025. Early adoption is permitted. | |
| Final Pronouncement: Ethics Standards for Sustainability Assurance (Including Independence Standards) and Other Revisions Relating to Sustainability Assurance and Reporting, Including the Using the Work of an External Expert Standard, and the Related South African Enhancements Board Notice 911 of 2026 | 24 February 2026 | Ethics Standards for Sustainability Assurance (Including Independence Standards):
Implementation support:
Using the Work of an External Expert: | PDF | Word |
| Title | Date Issued | Effective Dates and Implementation Materials | Download Document |
|---|---|---|---|
| The IRBA Code of Professional Conduct for Registered Auditors (Revised April 2023) Board Notice 438 of 2023 | 15 May 2023 | PDF | Word | |
| This IRBA Code is read and applied together with the following subsequent amendments according to their respective effective dates: | |||
| Final Pronouncement: Definition of Engagement Teams and Group Audits Board Notice 451 of 2023 | 08 June 2023 | The changes to Section 400 and the new provisions in Section 405 are effective for audits and reviews of the financial statements and audits of group financial statements for periods beginning on or after 15 December 2023, subject to conforming and transitional provisions. | |
| Revisions to Listed Entity and Public Interest Entity Definitions Board Notice 511 of 2023 | 9 November 2023 | Effective for audits of financial statements for periods beginning on or after 15 December 2024. Early adoption is permitted. | |
| Final Pronouncement: Technology-related Revisions Board Notice 511 of 2023 | 13 November 2023 |
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| Title | Date Issued | Effective Date | Download Document |
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The IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) |
12 November 2018 | Effective from 15 June 2019 | PDF | Word |
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Subsequent amendments: Quality Management-related Conforming Amendments to the IRBA Code |
30 May 2022 | Effective as of 15 December 2022 | |
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Subsequent amendments: Revisions to the IRBA Code Non-Assurance Services (NAS) Provisions |
26 November 2021 |
Effective date:
Early adoption will be permitted. |
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Subsequent amendments: Revisions to the IRBA Code Fee-related Provisions |
26 November 2021 |
Effective date:
Early adoption will be permitted. |
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Subsequent amendments: Revisions to the Code Addressing the Objectivity of an Engagement Quality Reviewer and Other Appropriate Reviewers |
16 August 2021 |
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Subsequent amendments: Final Amendments to Subsection 115, Professional Behaviour: Signing Conventions for Reports, of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018): Electronic Signatures |
11 March 2021 | Effective from 15 December 2021. Early adoption will be permitted. | |
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Subsequent amendments: Revisions to the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) to Promote the Role and Mindset Expected of Registered Auditors |
10 March 2021 | Effective from 31 December 2021. Early adoption will be permitted. | |
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Subsequent amendments: Revisions to Part 4B of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) to Reflect Terms and Concepts Used in International Standard on Assurance Engagements 3000 (Revised) |
9 November 2020 | Part 4B relating to independence for assurance engagements with respect to underlying subject matter covering periods will be effective for periods beginning on or after 15 June 2021; otherwise, it will be effective as of 15 June 2021. | |
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Subsequent amendments: Final amendments to the IRBA Code of Professional Conduct (Revised November 2018) relating to Registered Candidate Auditors |
19 February 2020 | Effective on or after 1 November 2020 | |
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Subsequent amendments: Final amendments to the IRBA Code of Professional Conduct (Revised November 2018) in respect of Second Opinions |
04 June 2019 | Effective for engagements commencing on or after 15 January 2020 | |
| Resources available: | |||
| IRBA Mapping Table | 12 November 2018 | Available until 31 December 2019 | |
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Hyperlinks to the IESBA Basis for Conclusion |
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| IESBA PowerPoint presentation: Overview of the IESBA Revised and Restructured Code | |||
| IESBA videos on the Code | |||
| Title | Date Issued | Effective Date | Download Documents |
| IRBA Rules Regarding Improper Conduct and the IRBA Code of Professional Conduct (Revised 2014) and Subsequent Amendments | |||
| Rules Regarding Improper Conduct and Code of Professional Conduct for Registered Auditors (Revised 2014) Board Notice 25 of 2014 issued in Government Gazette No. 37392 – Adoption of the Revised 2014 Code |
17 March 2014 | Effective from 1 April 2014 | PDF |
| To be read in conjunction with the Code of Improper Conduct: | |||
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22 February 2016 | Effective on 15 April 2016, except changes to Section 290 which will be effective for audits of financial statements for periods commencing on or after 15 April 2016 | PDF |
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4 March 2016 | Effective on or after 1 July 2016 | PDF |
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1 December 2016 | Effective as of 15 July 2017 | PDF |
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12 June 2017 | Effective on or after 31 December 2017 | PDF |
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31 January 2018 | Paragraphs 290.148-290.168 are effective for audits of financial statements for periods beginning on or after 15 December 2018. Paragraphs 291.137-291.141 are effective as of 15 December 2018. | PDF |
The following Ethics Implementation Guidance is available on here:
- Long Association Staff Ethics Practice Alert
- NOCLAR Frequently Asked Questions
- Companies Act S90(2) Guide
- Public Interest Entity Frequently Asked Questions
Long Association Staff Ethics Practice Alert
Where necessary, IRBA Staff Practice Alerts are developed to meet local requirements.IRBA Staff Practice Alerts do not constitute authoritative pronouncements from the IRBA, nor do they amend International Standards, South African Standards, South African Practice Statements or South African Guides.
| Title | Date issued | Effective date | Download |
| IRBA Ethics Audit Practice Alert 1: The Auditor’s Considerations with Respect to Long Association of Personnel with an Audit Client (including Partner Rotation) | Sept 22 | Immediate |
Related Communiques
NOCLAR Frequently Asked Questions
NOCLAR introduces a framework for registered auditors to act in the public interest against non-compliance with laws and regulations. It introduces a proportional approach that recognises the different capacities and spheres of influence, and the different levels of public expectations, for the different types of professional services offered, and that scales the responsibilities accordingly.
| Title | Date Issued | Effective Date | Download Documents |
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| Final Amendments relating to Non-Compliance with Laws and Regulations | 1 December 2016 | 15 July 2017 | PDF (449KB) |
| Board Notice 32 of 2016 | PDF (199KB) | ||
| Communique: Final Amendments to the IRBA Code of Professional Conduct for Registered Auditors Responding to Non-Compliance with Laws and Regulations | Word (26KB) | ||
| IRBA Frequently Asked Questions on Non-Compliance with Laws and Regulations (NOCLAR) Communique: IRBA Frequently Asked Questions on NOCLAR | PDF (456KB) Word (19KB) |
Useful Links
Companies Act S90(2) Guide
Public Interest Entity Frequently Asked Questions
The IRBA adopted local amendments to the IRBA Code of Professional Conduct for registered auditors (IRBA Code) relating to the definition of public interest entities (PIE) in March 2016 and subsequently issued these frequently asked questions:
| Title | Date Issued | Effective Date | Download Documents |
| Rules Regarding Improper Conduct and Code of Professional Conduct for Registered Auditors (no longer applicable) | 1 June 2010 | Effective 1 January 2011 to 31 March 2014. The Code is subject to transitional provisions | |
| Board Notice 89 issued in Government Gazette No. 33305 | 18 June 2010 | ||
| Code of Professional Conduct (no longer effective) | Effective 1 January 1997 to 31 December 2010 | PDF (English) PDF (Afrikaans) |
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| ‘Old’ Disciplinary Rules | Effective 1 July 1990 to 31 December 2010 | PDF (English) PDF (Afrikaans) |
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| Ethics Awareness | Date issued | Title | Download documents |
| IRBA Ethics Workshop 2014 | 2014 | Programme | |
| IRBA Ethics Workshop 2014 | PPTX | ||
| Att 2 – Decision Making Matrix | |||
| Att 3 – Documentation in Respect of Ethical Conflict Resolution | |||
| Att 4 – Reasonable and Informed Third Party Case Study | |||
| Att 5 – Firm and Network Firms Case Study | |||
| Att 6 – Audit Fees and Independence Case Study | |||
| IRBA Ethics DVD 2014 Order Form |