Registration
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- how to register as an Individual Registered Auditor;
- how to register a firm;
- how to apply to change your status from non-assurance to assurance;
- information relating to signing authority, naming conventions and stationery; and
- the current definitions of public practice, professional services and assurance.
Application for registration as a Registered Auditor is made on Form 1. This form should be printed, completed, signed, and thereafter scanned and emailed to us at registry@irba.co.za together with your proof of payment, copy of your ID, copy of the letter from your accredited professional body discharging you from your training contract, copy of proof of good standing with your professional accredited body, your Police Clearance Certificate or equivalent criminal record check, and any other documentation that may be required.
Application for registration as a Registered Auditor may not be made through the website.
The registration fee for the period 1 April 2026 to 31 March 2027 is R15 920 and this fee is not pro-rated during the course of the year.
If you are joining an existing registered audit firm, please also complete Form 1A.
If you perform assurance work, you must be linked to a registered audit firm, even if you are a sole proprietor.
The IRBA’s bank details are as follows:
Bank: Standard Bank
Branch: Eastgate
Branch Code: 018505
Account Number: 221290532
Please attach the confirmation of your electronic payment to your application form.
Please note that Act 26 of 2005 does not provide for non-resident registration.
Submission of an incomplete application form, or the wrong fees, will cause delays.
If it has been more than three years since you
- were last registered with the IRBA as assurance; or
- passed the PPE; or
- completed the ADP.
whichever is the later date, you must, together with your application, submit a brief CV detailing your professional history as well as evidence of CPD undertaken for the past three years. You must also submit a brief letter motivating why you now seek registration with the IRBA.
If you are joining an existing firm, please also submit a letter from the Senior Partner or equivalent of the firm confirming your position in the firm and your audit proficiency.
You will be required to attend an interview with the IRBA’s Proficiency Assessment Panel. This means that your application may take longer to process.
If you are requested to attend an interview, an additional fee of R3,100 is applicable in respect of the year ending 31 March 2027.
On approval of your application, you will receive a letter confirming your registration.
Once your registration has been approved at the next Board meeting following the date of your registration, you will receive your Certificate of Registration which is valid until registration is terminated.
If you need any assistance completing the forms, please address your queries to the Professional Manager: Registry, Caroline Garbutt, at registry@irba.co.za or +27 10 496 0547 / +27 10 496 0600.
Application for registration as a firm is made on Form 2. This form should be printed, completed, signed and emailed to us at registry@irba.co.za.
The registration fee for the period 1 April 2026 to 31 March 2027 is R7,930 and this fee is not pro-rated during the course of the year.
If you wish to register a new firm, we require the following documentation together with your completed Form 2:
- Business plan;
- A statement that ISQM has been implemented, with substantiation, as set out in Annexure A;
- Details of firm ownership and directorship, if applicable, including shareholders agreement, copy of shareholders register / securities register, share certificates and CIPC COR39 Form.
This requirement applies whether you are applying for a new firm together with your application for individual registration as an RA, or whether you are an existing RA applying to register a new firm.
This requirement also applies when you are re-registering a previously registered firm where the above documents were not submitted on the previous registration of the firm, or where converting existing firms from non-assurance to assurance.
Application for firm registration may not be made through the website.
If you wish to register a firm that has one or more branches, other than the head office of the firm, you will need to complete a Form 2A for each branch, in addition to completing the Form 2.
The following documents are available on the website through the following links:
If you need any assistance completing the forms, please contact the Professional Manager: Registry, Caroline Garbutt, at registry@irba.co.za or +27 10 496 0547 / +27 10 496 0600.
If you wish to change your status to non-assurance, please submit an email to registry@irba.co.za with your request.
All requests for changes of status from non-assurance to assurance must be made on Form 6.
If it has been more than three years since you were last assurance, your status will not be automatically change to assurance on submission of your completed form. You will need to submit the following documents together with your completed form:
- a brief CV detailing your professional history;
- evidence of CPD undertaken for the past three years; and
- a letter motivating why you now seek assurance registration.
Please note that all assurance work must be performed through a firm, even if you are a sole proprietor.
If you are an employee, partner or director in an existing firm and wish to change your status from non-assurance to assurance, please also submit a letter from the Senior Partner or equivalent of the firm confirming your position in the firm and your audit proficiency in support of your change of status to assurance.
You will be required to attend an interview with the IRBA’s Proficiency Assessment Panel.
If you were registered with the IRBA as non-assurance as a result of a proficiency assessment conducted at the time of registration, and you wish to change your status to assurance at any time thereafter, the same procedure will apply.
If you were registered with the IRBA as non-assurance at your request, and at the time you wish to change your status to assurance it will have been more than three years since you passed the PPE or completed the ADP, the same procedure will apply.
If you are requested to attend an interview, a fee of R3,100 is payable for the year ending 31 March 2027.
If you have any questions regarding this process, please contact the Professional Manager: Registry, Caroline Garbutt at registry@irba.co.za on 27 10 496 0547 / +27 10 496 0600.
If you wish to terminate your registration as a Registered Auditor, please complete Form 7 and submit to registry@irba.co.za and we will process the cancellation of your registration accordingly.