General Guidance
Fraud and Going Concern
Mandatory Audit Firm Rotation
Quality Management Rules
Enhanced Auditor Reporting (EAR)
Useful links
Mandatory Audit Firm Rotation
The process to implement Mandatory Audit Firm Rotation (MAFR). Read more
Quality Management Rules
The QM L&R Rules are prescribed pursuant to Section 10 of the Auditing Profession Act No. 26 of 2005, as amended. Read more
Enhanced Auditor Reporting (EAR)
In September 2023 the IRBA prescribed the IRBA Rule on Enhanced Auditor Reporting for the Audit of Financial Statements of Public Interest Entities (The EAR Rule). This IRBA Rule is effective for audits of financial statements for periods ending on or after 15 December 2024. Early adoption is permitted. Read more
Useful links
A list of useful links for Registered Auditors. Read more