Reportable Irregularities
The Independent Regulatory Board for Auditors, the regulator of the auditing profession, requires all Registered Auditors to comply with Section 45(1) of the Auditing Profession Act, Act 26 of 2005.
The Reportable Irregularities Guide
| Title | Date issued | Effective date | Download documents |
|---|---|---|---|
| Revised Guide for Registered Auditors: Reportable Irregularities in terms of the Auditing Profession Act | May 2015 | Effective from 1 July 2015 | PDF 688 KB |
Illustrative letters for use by Registered Auditors
