Legal and Regulatory Framework
Primary Legislation
The Act was assented on 12 January 2006 and came into operation on 1 April 2006. The version provided is the current consolidated version of the Act, incorporating all amendments up to 14 July 2023.
| Title | Download |
|---|
| The Auditing Profession Act 26 of 2005 (the “Act”) | PDF |
Subordinate Legislation (Issued in terms of the Act)
In terms of the Act, certain matters, including monetary sanctions, are prescribed by the Minister of Finance through notices published in the Government Gazette.
| Title | Download |
|---|
| Government Notice 4933 of 6 June 2024 – Auditing Profession Act: Maximum Fines | PDF |
| Government Notice 3549 of 15 June 2023 – Auditing Profession Act: Maximum Fines | PDF |
Guidance Documents
| Title | Download |
|---|
| Auditing Professions Act – Explanatory Note on Applicable Monetary Sanctions 6-6-2024 | PDF |
Historical / Repealed Legislation
The Public Accountants and Auditors Act 80 of 1991 historically governed the auditing profession in South Africa. The Act was repealed in full with effect from 1 April 2006, when the Auditing Profession Act 26 of 2005 came into operation and established the current regulatory framework under the Independent Regulatory Board for Auditors (IRBA).
| Title | Download |
|---|
| Public Accountants and Auditors Act 80 of 1991 | PDF |
IRBA Strategy Documents
| Title | Download |
|---|
| Regulatory Strategy April 2026 | PDF |
| Regulatory Strategy October 2021 | PDF |
IRBA Policies
| Title | Download |
|---|
| IRBA Language Policy (Revised 2024) | PDF |
Disclaimer: The documents published on this webpage are provided for general information purposes only to facilitate access to the Auditing Profession Act and related instruments. The consolidated version of the Auditing Profession Act 26 of 2005 (as amended) is the authoritative version currently in force. While every effort is made to ensure that the information made available is accurate and up to date, the IRBA does not warrant the completeness, accuracy, or legal status of any document published on this site. Government Gazette publications remain the official source of legislation and subordinate instruments. In the event of any inconsistency, the version published in the Government Gazette shall prevail.
