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Guidance for RAs
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Auditing Profession Act (Act 26 of 2005)
Disciplinary Rules
Rules Regarding Improper Conduct
Policy Regarding Postponements
Monetary Fines Guideline
Education and Transformation
Accreditation of Professional Bodies
Audit Development Programme (ADP)
Continuing Professional Development (CPD)
Inspections
Administration
Tip-Offs
Communications
Relevant links
Investigations
How to Lodge a Complaint
Change to Practice on Sanctions for Improper Conduct
Change to Sanctions for Improper Conduct
Monetary Fines Guidelines
Reportable Irregularities
Useful Links
Audit Committee Resources
Audit & Ethics Pronouncements
The IRBA Code of Professional Conduct
Standards and Pronouncements
Handbooks of International Standards
South African Practice Statements
Guides for Auditors
Regulated Industry Reports
Public Sector
Assurance on Sustainability Reports
Exposure Drafts and Comment Letters
Audit Practice Alerts
Trending Topics
Recently Adopted Standards
Quality Management Standards and Rules
Enhanced Auditor Reporting (EAR)
Small and Medium-sized Practices
Technology
Professional Scepticism
Library
Legislation
Auditing Profession Act (Act 26 of 2005)
IRBA Rules
Enhanced Auditor Reporting Rule
Quality Management Rules
Audit Tenure
Mandatory Audit Firm Rotation
POPIA
PAIA
PFMA
APAA Implementation Information
Publications
IRBA News
Annual Reports
Strategic Plans
Enforcement Reports
Reportable Irregularities Reports
Inspections Reports
Audit Quality Indicators Survey Reports
Brand Study
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About
What is the IRBA?
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Leadership and Staff
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What We Do
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Procurement
B-BBEE Certificate
Privacy Statement
Guidance for RAs
Disciplinary Process
Auditing Profession Act (Act 26 of 2005)
Disciplinary Rules
Rules Regarding Improper Conduct
Policy Regarding Postponements
Monetary Fines Guideline
Education and Transformation
Accreditation of Professional Bodies
Audit Development Programme (ADP)
Continuing Professional Development (CPD)
Inspections
Administration
Tip-Offs
Communications
Relevant links
Investigations
How to Lodge a Complaint
Change to Practice on Sanctions for Improper Conduct
Change to Sanctions for Improper Conduct
Monetary Fines Guidelines
Reportable Irregularities
Useful Links
Audit Committee Resources
Audit & Ethics Pronouncements
The IRBA Code of Professional Conduct
Standards and Pronouncements
Handbooks of International Standards
South African Practice Statements
Guides for Auditors
Regulated Industry Reports
Public Sector
Assurance on Sustainability Reports
Exposure Drafts and Comment Letters
Audit Practice Alerts
Trending Topics
Recently Adopted Standards
Quality Management Standards and Rules
Enhanced Auditor Reporting (EAR)
Small and Medium-sized Practices
Technology
Professional Scepticism
Library
Legislation
Auditing Profession Act (Act 26 of 2005)
IRBA Rules
Enhanced Auditor Reporting Rule
Quality Management Rules
Audit Tenure
Mandatory Audit Firm Rotation
POPIA
PAIA
PFMA
APAA Implementation Information
Publications
IRBA News
Annual Reports
Strategic Plans
Enforcement Reports
Reportable Irregularities Reports
Inspections Reports
Audit Quality Indicators Survey Reports
Brand Study
Gallery
Photo Gallery
Video Gallery
Podcasts
Become an RA
Find an RA
Registry
Profile Updates
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News
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Search
Home
About
What is the IRBA?
Board Members
Leadership and Staff
Statutory Committees
What We Do
Careers
Procurement
B-BBEE Certificate
Privacy Statement
Guidance for RAs
Disciplinary Process
Auditing Profession Act (Act 26 of 2005)
Disciplinary Rules
Rules Regarding Improper Conduct
Policy Regarding Postponements
Monetary Fines Guideline
Education and Transformation
Accreditation of Professional Bodies
Audit Development Programme (ADP)
Continuing Professional Development (CPD)
Inspections
Administration
Tip-Offs
Communications
Relevant links
Investigations
How to Lodge a Complaint
Change to Practice on Sanctions for Improper Conduct
Change to Sanctions for Improper Conduct
Monetary Fines Guidelines
Reportable Irregularities
Useful Links
Audit Committee Resources
Audit & Ethics Pronouncements
The IRBA Code of Professional Conduct
Standards and Pronouncements
Handbooks of International Standards
South African Practice Statements
Guides for Auditors
Regulated Industry Reports
Public Sector
Assurance on Sustainability Reports
Exposure Drafts and Comment Letters
Audit Practice Alerts
Trending Topics
Recently Adopted Standards
Quality Management Standards and Rules
Enhanced Auditor Reporting (EAR)
Small and Medium-sized Practices
Technology
Professional Scepticism
Library
Legislation
Auditing Profession Act (Act 26 of 2005)
IRBA Rules
Enhanced Auditor Reporting Rule
Quality Management Rules
Audit Tenure
Mandatory Audit Firm Rotation
POPIA
PAIA
PFMA
APAA Implementation Information
Publications
IRBA News
Annual Reports
Strategic Plans
Enforcement Reports
Reportable Irregularities Reports
Inspections Reports
Audit Quality Indicators Survey Reports
Brand Study
Gallery
Photo Gallery
Video Gallery
Podcasts
Become an RA
Find an RA
Registry
Profile Updates
Annual Renewals
Registration
News & Events
News
Press Releases
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Search
HOW TO LODGE A COMPLAINT
FRAUD PREVENTION
TIP-OFFS
WHISTLEBLOWING: CALL 0800 212 208
AUDIT COMMITTEE RESOURCES
CONTACT US
Login
Registered Auditor
Committee Calendar
HOW TO LODGE A COMPLAINT
FRAUD PREVENTION
TIP-OFFS
WHISTLEBLOWING: CALL 0800 212 208
AUDIT COMMITTEE RESOURCES
CONTACT US
Login
Registered Auditor
Committee Calendar
IRBA
Home
About
What is the IRBA?
Board Members
Leadership and Staff
Statutory Committees
What We Do
Careers
Procurement
B-BBEE Certificate
Privacy Statement
Guidance for RAs
Disciplinary Process
Auditing Profession Act (Act 26 of 2005)
Disciplinary Rules
Rules Regarding Improper Conduct
Policy Regarding Postponements
Monetary Fines Guideline
Education and Transformation
Accreditation of Professional Bodies
Audit Development Programme (ADP)
Continuing Professional Development (CPD)
Inspections
Administration
Tip-Offs
Communications
Relevant links
Investigations
How to Lodge a Complaint
Change to Practice on Sanctions for Improper Conduct
Change to Sanctions for Improper Conduct
Monetary Fines Guidelines
Reportable Irregularities
Useful Links
Audit Committee Resources
Audit & Ethics Pronouncements
The IRBA Code of Professional Conduct
Standards and Pronouncements
Handbooks of International Standards
South African Practice Statements
Guides for Auditors
Regulated Industry Reports
Public Sector
Assurance on Sustainability Reports
Exposure Drafts and Comment Letters
Audit Practice Alerts
Trending Topics
Recently Adopted Standards
Quality Management Standards and Rules
Enhanced Auditor Reporting (EAR)
Small and Medium-sized Practices
Technology
Professional Scepticism
Library
Legislation
Auditing Profession Act (Act 26 of 2005)
IRBA Rules
Enhanced Auditor Reporting Rule
Quality Management Rules
Audit Tenure
Mandatory Audit Firm Rotation
POPIA
PAIA
PFMA
APAA Implementation Information
Publications
IRBA News
Annual Reports
Strategic Plans
Enforcement Reports
Reportable Irregularities Reports
Inspections Reports
Audit Quality Indicators Survey Reports
Brand Study
Gallery
Photo Gallery
Video Gallery
Podcasts
Become an RA
Find an RA
Registry
Profile Updates
Annual Renewals
Registration
News & Events
News
Press Releases
Communiqués
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Past Events
Search
Home
About
What is the IRBA?
Board Members
Leadership and Staff
Statutory Committees
What We Do
Careers
Procurement
B-BBEE Certificate
Privacy Statement
Guidance for RAs
Disciplinary Process
Auditing Profession Act (Act 26 of 2005)
Disciplinary Rules
Rules Regarding Improper Conduct
Policy Regarding Postponements
Monetary Fines Guideline
Education and Transformation
Accreditation of Professional Bodies
Audit Development Programme (ADP)
Continuing Professional Development (CPD)
Inspections
Administration
Tip-Offs
Communications
Relevant links
Investigations
How to Lodge a Complaint
Change to Practice on Sanctions for Improper Conduct
Change to Sanctions for Improper Conduct
Monetary Fines Guidelines
Reportable Irregularities
Useful Links
Audit Committee Resources
Audit & Ethics Pronouncements
The IRBA Code of Professional Conduct
Standards and Pronouncements
Handbooks of International Standards
South African Practice Statements
Guides for Auditors
Regulated Industry Reports
Public Sector
Assurance on Sustainability Reports
Exposure Drafts and Comment Letters
Audit Practice Alerts
Trending Topics
Recently Adopted Standards
Quality Management Standards and Rules
Enhanced Auditor Reporting (EAR)
Small and Medium-sized Practices
Technology
Professional Scepticism
Library
Legislation
Auditing Profession Act (Act 26 of 2005)
IRBA Rules
Enhanced Auditor Reporting Rule
Quality Management Rules
Audit Tenure
Mandatory Audit Firm Rotation
POPIA
PAIA
PFMA
APAA Implementation Information
Publications
IRBA News
Annual Reports
Strategic Plans
Enforcement Reports
Reportable Irregularities Reports
Inspections Reports
Audit Quality Indicators Survey Reports
Brand Study
Gallery
Photo Gallery
Video Gallery
Podcasts
Become an RA
Find an RA
Registry
Profile Updates
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Registration
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Fees Payable to the IRBA with Effect from 1 April 2025
Downlaod Communique
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Communique: Fees Payable to the IRBA with Effect from 1 April 2025
Board Notice 760 of 2025
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