{"id":1362,"date":"2025-07-21T22:46:57","date_gmt":"2025-07-21T22:46:57","guid":{"rendered":"https:\/\/www.lis-demos.co.za\/irba2025\/?page_id=1362"},"modified":"2026-07-05T23:51:18","modified_gmt":"2026-07-05T21:51:18","slug":"guidance-for-ras","status":"publish","type":"page","link":"https:\/\/www.lis-demos.co.za\/irba2025\/guidance-for-ras\/","title":{"rendered":"Guidance for RAs"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1362\" class=\"elementor elementor-1362\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6c747fa elementor-section-height-min-height elementor-section-content-middle elementor-hidden-mobile elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"6c747fa\" data-element_type=\"section\" data-e-type=\"section\" 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data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-69d7504 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"69d7504\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e22b45c\" data-id=\"e22b45c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7e7141b hfe-nav-menu__align-center hfe-nav-menu__breakpoint-none hfe-submenu-icon-arrow hfe-submenu-animation-none hfe-link-redirect-child elementor-widget elementor-widget-navigation-menu\" data-id=\"7e7141b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;padding_horizontal_menu_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;padding_horizontal_menu_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_menu_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_menu_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;padding_vertical_menu_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_menu_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_space_between&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_space_between_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_space_between_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_row_space&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_row_space_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;menu_row_space_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;dropdown_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;dropdown_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;dropdown_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;width_dropdown_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;220&quot;,&quot;sizes&quot;:[]},&quot;width_dropdown_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;width_dropdown_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_dropdown_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_dropdown_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_horizontal_dropdown_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_dropdown_item&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;padding_vertical_dropdown_item_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;padding_vertical_dropdown_item_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;distance_from_menu&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;distance_from_menu_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;distance_from_menu_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_size&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_size_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_size_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;toggle_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"navigation-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"hfe-nav-menu hfe-layout-horizontal hfe-nav-menu-layout horizontal hfe-pointer__none\" data-layout=\"horizontal\">\n\t\t\t\t<div role=\"button\" class=\"hfe-nav-menu__toggle elementor-clickable\" tabindex=\"0\" aria-label=\"Menu Toggle\">\n\t\t\t\t\t<span class=\"screen-reader-text\">Menu<\/span>\n\t\t\t\t\t<div class=\"hfe-nav-menu-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<nav class=\"hfe-nav-menu__layout-horizontal hfe-nav-menu__submenu-arrow\" data-toggle-icon=\"\" data-close-icon=\"\" data-full-width=\"\">\n\t\t\t\t\t<ul id=\"menu-1-7e7141b\" class=\"hfe-nav-menu\"><li id=\"menu-item-21092\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/guidance-for-ras\/\" class = \"hfe-menu-item\">Guidance for RAs<\/a><\/li>\n<li id=\"menu-item-7335\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/guidance-for-ras\/disciplinary-process\/\" class = \"hfe-menu-item\">Disciplinary Process<\/a><\/li>\n<li id=\"menu-item-7337\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/guidance-for-ras\/education-and-transformation\/\" class = \"hfe-menu-item\">Education and Transformation<\/a><\/li>\n<li id=\"menu-item-7334\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/guidance-for-ras\/inspections\/\" class = \"hfe-menu-item\">Inspections<\/a><\/li>\n<li id=\"menu-item-17868\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/guidance-for-ras\/inspections\/how-to-lodge-a-complaint\/\" class = \"hfe-menu-item\">How to Lodge a Complaint<\/a><\/li>\n<li id=\"menu-item-15775\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/guidance-for-ras\/reportable-irregularities\/\" class = \"hfe-menu-item\">Reportable Irregularities<\/a><\/li>\n<li id=\"menu-item-11178\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/guidance-for-ras\/useful-links\/\" class = \"hfe-menu-item\">Useful Links<\/a><\/li>\n<li id=\"menu-item-17872\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/guidance-for-ras\/audit-committee-resources\/\" class = \"hfe-menu-item\">Audit Committee Resources<\/a><\/li>\n<\/ul> \n\t\t\t\t<\/nav>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0c59481 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0c59481\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b413b0c\" data-id=\"b413b0c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-65277f7 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"65277f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Guidance for RAs<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5064121 elementor-widget elementor-widget-text-editor\" data-id=\"5064121\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<i class=\"fas fa-home\"><\/i> <span style=\"color: #993366;\"><a style=\"color: #993366;\" href=\"https:\/\/www.lis-demos.co.za\/irba2025\/\">Home<\/a> <i class=\"fas fa-angle-double-right separator\"><\/i> Guidance For RAs<\/span>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d62618a elementor-section-height-min-height elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"d62618a\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bf4a594\" data-id=\"bf4a594\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-072212e elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"072212e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-fafa67f\" data-id=\"fafa67f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-de2c6bb elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"de2c6bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">DISCIPLINARY PROCESS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19cbad4 elementor-widget elementor-widget-text-editor\" data-id=\"19cbad4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>This section features information about our disciplinary process including rules, postponements, conduct and acts.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ad0f20 elementor-align-left elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"5ad0f20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-pulse-grow\" href=\"https:\/\/www.lis-demos.co.za\/irba2025\/disciplinary-process\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read More<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-233fe7d elementor-invisible elementor-widget elementor-widget-image\" data-id=\"233fe7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;bounceInLeft&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/analyzing-results-expert-study-scaled.jpg\" class=\"attachment-full size-full wp-image-14127\" alt=\"\" srcset=\"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/analyzing-results-expert-study-scaled.jpg 2560w, https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/analyzing-results-expert-study-300x200.jpg 300w, https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/analyzing-results-expert-study-1024x683.jpg 1024w, https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/analyzing-results-expert-study-768x512.jpg 768w, https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/analyzing-results-expert-study-1536x1024.jpg 1536w, https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/analyzing-results-expert-study-2048x1365.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-e2fe295\" data-id=\"e2fe295\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7f5566a elementor-invisible elementor-widget elementor-widget-image\" data-id=\"7f5566a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;bounceInRight&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"2560\" height=\"1706\" src=\"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/successful-businessman-suit-reading-document-signing-female-grey-haired-manager-eyeglasses-pointing-something-report-partners-working-office-business-management-concept-scaled.jpg\" class=\"attachment-full size-full wp-image-14129\" alt=\"\" srcset=\"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/successful-businessman-suit-reading-document-signing-female-grey-haired-manager-eyeglasses-pointing-something-report-partners-working-office-business-management-concept-scaled.jpg 2560w, https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/successful-businessman-suit-reading-document-signing-female-grey-haired-manager-eyeglasses-pointing-something-report-partners-working-office-business-management-concept-300x200.jpg 300w, https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/successful-businessman-suit-reading-document-signing-female-grey-haired-manager-eyeglasses-pointing-something-report-partners-working-office-business-management-concept-1024x683.jpg 1024w, https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/successful-businessman-suit-reading-document-signing-female-grey-haired-manager-eyeglasses-pointing-something-report-partners-working-office-business-management-concept-768x512.jpg 768w, https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/successful-businessman-suit-reading-document-signing-female-grey-haired-manager-eyeglasses-pointing-something-report-partners-working-office-business-management-concept-1536x1024.jpg 1536w, https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/successful-businessman-suit-reading-document-signing-female-grey-haired-manager-eyeglasses-pointing-something-report-partners-working-office-business-management-concept-2048x1365.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9838eea elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"9838eea\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">INSPECTIONS<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7806edc elementor-widget elementor-widget-text-editor\" data-id=\"7806edc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">Inspections are performed by the IRBA Inspections Department, in terms of section 47 of the Auditing Professions Act (APA).<\/br><br>\n\nOne of the requirements of this section is that the IRBA must, at\nleast every three years, inspect or review the practice of a registered\nauditor who audits a public company. By performing these inspections we abide by our mission to protect the financial interests of the South\nAfrican public and international investors.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb0ecac elementor-align-left elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"bb0ecac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-pulse-grow\" href=\"https:\/\/www.lis-demos.co.za\/irba2025\/inspections\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read More<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e3e30d2 elementor-section-full_width elementor-section-content-middle elementor-section-height-default elementor-section-height-default\" data-id=\"e3e30d2\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-84fe4ef\" data-id=\"84fe4ef\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-94533ff elementor-widget elementor-widget-image\" data-id=\"94533ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1558\" height=\"1039\" src=\"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2025\/01\/AdobeStock_435855718.jpg\" class=\"attachment-full size-full wp-image-302\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-b9ef61d\" data-id=\"b9ef61d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-ae132e7 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ae132e7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-fdeac2d\" data-id=\"fdeac2d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7ed4a2d elementor-widget-tablet__width-initial elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"7ed4a2d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">INVESTIGATIONS<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c37c45e elementor-widget-tablet__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"c37c45e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">This section features information about:<\/p><ul><li style=\"text-align: justify;\">How to Lodge a Complaint,<\/li><li style=\"text-align: justify;\">Change to Practice on Sanctions for Improper Conduct\u00a0<\/li><li style=\"text-align: justify;\">Change to Sanctions for Improper Conduct<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f9316de elementor-align-left elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"f9316de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-pulse-grow\" href=\"https:\/\/www.lis-demos.co.za\/irba2025\/how-to-lodge-a-complaint\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-circle-right\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8c137 0 248 111 248 248S393 504 256 504 8 393 8 256 119 8 256 8zm-28.9 143.6l75.5 72.4H120c-13.3 0-24 10.7-24 24v16c0 13.3 10.7 24 24 24h182.6l-75.5 72.4c-9.7 9.3-9.9 24.8-.4 34.3l11 10.9c9.4 9.4 24.6 9.4 33.9 0L404.3 273c9.4-9.4 9.4-24.6 0-33.9L271.6 106.3c-9.4-9.4-24.6-9.4-33.9 0l-11 10.9c-9.5 9.6-9.3 25.1.4 34.4z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read more<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3e02d31\" data-id=\"3e02d31\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-334696f elementor-widget elementor-widget-image\" data-id=\"334696f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"597\" height=\"599\" src=\"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2025\/01\/IRBA-2-1.png\" class=\"attachment-full size-full wp-image-311\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2bad7c7 elementor-section-height-min-height elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"2bad7c7\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ee7267a\" data-id=\"ee7267a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-8880d3c elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8880d3c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-b6275cb\" data-id=\"b6275cb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-df68343 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"df68343\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">REPORTABLE IRREGULARITIES\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d32f0f elementor-widget elementor-widget-text-editor\" data-id=\"0d32f0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c4966b elementor-align-left elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"0c4966b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-pulse-grow\" href=\"https:\/\/www.lis-demos.co.za\/irba2025\/reportable-irregularities\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read More<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85556a3 elementor-invisible elementor-widget elementor-widget-image\" data-id=\"85556a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;bounceInLeft&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/female-economist-scaled.jpg\" class=\"attachment-full size-full wp-image-14140\" alt=\"\" srcset=\"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/female-economist-scaled.jpg 2560w, https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/female-economist-300x200.jpg 300w, https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/female-economist-1024x683.jpg 1024w, https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/female-economist-768x512.jpg 768w, https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/female-economist-1536x1024.jpg 1536w, https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/female-economist-2048x1365.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-0d17f6f\" data-id=\"0d17f6f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-27c3c37 elementor-invisible elementor-widget elementor-widget-image\" data-id=\"27c3c37\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;bounceInRight&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/co-workers-with-blue-file-scaled.jpg\" class=\"attachment-full size-full wp-image-14139\" alt=\"\" srcset=\"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/co-workers-with-blue-file-scaled.jpg 2560w, https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/co-workers-with-blue-file-300x200.jpg 300w, https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/co-workers-with-blue-file-1024x683.jpg 1024w, https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/co-workers-with-blue-file-768x512.jpg 768w, https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/co-workers-with-blue-file-1536x1024.jpg 1536w, https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/02\/co-workers-with-blue-file-2048x1365.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-159343a elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"159343a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">EDUCATION AND TRANSFORMATION\n\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-985c012 elementor-widget elementor-widget-text-editor\" data-id=\"985c012\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The Audit Development Programme (ADP) is a minimum of 18 months\u2019 work experience period undertaken by a qualified professional accountant (currently SAICA\u2019s CAs) in the area of audit and assurance.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c13558 elementor-align-left elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"2c13558\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm elementor-animation-pulse-grow\" href=\"https:\/\/www.lis-demos.co.za\/irba2025\/education-and-transformation\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Read More<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Menu Guidance for RAs Disciplinary Process Education and Transformation Inspections How to Lodge a Complaint Reportable Irregularities Useful Links Audit Committee Resources Guidance for RAs Home Guidance For RAs DISCIPLINARY [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"disabled","ast-banner-title-visibility":"disabled","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"disabled","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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