{"id":1803,"date":"2025-09-14T20:09:11","date_gmt":"2025-09-14T20:09:11","guid":{"rendered":"https:\/\/www.lis-demos.co.za\/irba2025\/?page_id=1803"},"modified":"2026-07-05T23:52:48","modified_gmt":"2026-07-05T21:52:48","slug":"rules-regarding-improper-conduct","status":"publish","type":"page","link":"https:\/\/www.lis-demos.co.za\/irba2025\/guidance-for-ras\/disciplinary-process\/rules-regarding-improper-conduct\/","title":{"rendered":"Rules Regarding Improper Conduct"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1803\" class=\"elementor elementor-1803\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2f6af34 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=\"2f6af34\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_direction&quot;:&quot;out-in&quot;,&quot;background_motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:4,&quot;sizes&quot;:[]},&quot;background_motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:80}},&quot;background_motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\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-3a19307\" data-id=\"3a19307\" 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Process<\/a><\/li>\n<li id=\"menu-item-1853\" 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\/audting-professions-act-act-26-of-2005\/\" class = \"hfe-menu-item\">Auditing Profession Act<\/a><\/li>\n<li id=\"menu-item-8705\" 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\/disciplinary-rules\/\" class = \"hfe-menu-item\">Disciplinary Rules<\/a><\/li>\n<li id=\"menu-item-1809\" 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\/rules-regarding-improper-conduct\/\" class = \"hfe-menu-item\">Improper Conduct<\/a><\/li>\n<li id=\"menu-item-1871\" class=\"menu-item menu-item-type-post_type 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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-1ca2205 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"1ca2205\" 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<h2 class=\"elementor-heading-title elementor-size-default\">Rules Regarding Improper Conduct<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d6856f elementor-widget elementor-widget-hfe-breadcrumbs-widget\" data-id=\"9d6856f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"hfe-breadcrumbs-widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<nav aria-label=\"Breadcrumb\"><ul class=\"hfe-breadcrumbs hfe-breadcrumbs-show-home\"><li class=\"hfe-breadcrumbs-item hfe-breadcrumbs-first\"><span 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elementor-element-c777173 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c777173\" 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-100 elementor-top-column elementor-element elementor-element-bd1806e\" data-id=\"bd1806e\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-006025c elementor-widget elementor-widget-text-editor\" data-id=\"006025c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div><p>Below is the IRBA Rules Regarding Improper Conduct to be followed and applied by Registered Auditors.<\/p><table style=\"border-collapse: collapse; font-size: 14px; line-height: 1.3;\" width=\"100%\"><tbody><tr style=\"background-color: #f5f5f5;\"><th style=\"padding: 8px 12px; text-align: left; border: 1px solid #ddd; font-weight: bold;\">Title<\/th><th style=\"padding: 8px 12px; text-align: left; border: 1px solid #ddd; font-weight: bold;\">Document<\/th><\/tr><tr><td style=\"padding: 8px 12px; border: 1px solid #ddd; vertical-align: top;\">IRBA Rules Regarding Improper Conduct (Revised 2019) (effective from 1 January 2020)<\/td><td style=\"padding: 8px 12px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/upload\/Final%20Amendments%20to%20the%20IRBA%20Rules%20Regarding%20Improper%20Conduct(1).pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td><\/tr><tr><td style=\"padding: 8px 12px; border: 1px solid #ddd; vertical-align: top;\"><span data-teams=\"true\">Rules Regarding Improper Conduct and Code of Professional Conduct for Registered Auditors (Revised 2014) (Effective from 1 April 2014)<\/span><\/td><td style=\"padding: 8px 12px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/upload\/Revised2014.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td><\/tr><tr><td style=\"padding: 8px 12px; border: 1px solid #ddd; vertical-align: top;\"><span data-teams=\"true\">Rules Regarding Improper Conduct (Effective 1 January 2011 to 31 March 2014)<\/span><\/td><td style=\"padding: 8px 12px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/upload\/1_June_2010.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td><\/tr><\/tbody><\/table><\/div>\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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Menu Disciplinary Process Auditing Profession Act Disciplinary Rules Improper Conduct Postponements Policy Home Below is the IRBA Rules Regarding Improper Conduct to be followed and applied by Registered Auditors. 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