{"id":4670,"date":"2025-10-27T00:35:27","date_gmt":"2025-10-27T00:35:27","guid":{"rendered":"https:\/\/www.lis-demos.co.za\/irba2025\/?page_id=4670"},"modified":"2026-05-23T11:56:49","modified_gmt":"2026-05-23T09:56:49","slug":"audit-tenure","status":"publish","type":"page","link":"https:\/\/www.lis-demos.co.za\/irba2025\/audit-tenure\/","title":{"rendered":"Audit Tenure"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4670\" class=\"elementor elementor-4670\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-906964d elementor-section-height-min-height elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"906964d\" data-element_type=\"section\" data-e-type=\"section\" 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xmlns=&quot;http:\/\/www.w3.org\/2000\/svg&quot;&gt;&lt;path d=&quot;M464 32H48C21.5 32 0 53.5 0 80v352c0 26.5 21.5 48 48 48h416c26.5 0 48-21.5 48-48V80c0-26.5-21.5-48-48-48zm0 394c0 3.3-2.7 6-6 6H54c-3.3 0-6-2.7-6-6V86c0-3.3 2.7-6 6-6h404c3.3 0 6 2.7 6 6v340zM356.5 194.6L295.1 256l61.4 61.4c4.6 4.6 4.6 12.1 0 16.8l-22.3 22.3c-4.6 4.6-12.1 4.6-16.8 0L256 295.1l-61.4 61.4c-4.6 4.6-12.1 4.6-16.8 0l-22.3-22.3c-4.6-4.6-4.6-12.1 0-16.8l61.4-61.4-61.4-61.4c-4.6-4.6-4.6-12.1 0-16.8l22.3-22.3c4.6-4.6 12.1-4.6 16.8 0l61.4 61.4 61.4-61.4c4.6-4.6 12.1-4.6 16.8 0l22.3 22.3c4.7 4.6 4.7 12.1 0 16.8z&quot;&gt;&lt;\/path&gt;&lt;\/svg&gt;\" data-full-width=\"yes\">\n\t\t\t\t\t<ul id=\"menu-1-24aed3f\" class=\"hfe-nav-menu\"><li id=\"menu-item-4651\" 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\/general-guidance\/\" class = \"hfe-menu-item\">General Guidance<\/a><\/li>\n<li id=\"menu-item-4730\" 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-4743\" 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\/mandatory-audit-firm-rotation\/\" class = \"hfe-menu-item\">Mandatory Audit Firm Rotation<\/a><\/li>\n<li id=\"menu-item-4755\" 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\/irbas-four-rules-arising-from-the-international-standards-on-quality-management\/\" class = \"hfe-menu-item\">Quality Management Rules<\/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-6347bfe elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6347bfe\" 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-cb6a671\" data-id=\"cb6a671\" 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-8a2630c elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"8a2630c\" 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\">Audit Tenure<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b160a08 elementor-widget elementor-widget-text-editor\" data-id=\"b160a08\" 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><i class=\"fas fa-home\"><\/i> <span style=\"color: #993366;\"><span style=\"text-decoration: underline;\"><a style=\"color: #993366; text-decoration: underline;\" href=\"https:\/\/www.lis-demos.co.za\/irba2025\/\">Home<\/a><i class=\"fas fa-angle-double-right separator\"><\/i><\/span>Library<span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/legislation\/\"><i class=\"fas fa-angle-double-right separator\"><\/i>Legislation<\/a><i class=\"fas fa-angle-double-right separator\"><\/i><\/span>IRBA Rules<i class=\"fas fa-angle-double-right separator\"><\/i>Audit Tenure<\/span><\/p>\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<div class=\"elementor-element elementor-element-28cc39e e-flex e-con-boxed e-con e-parent\" data-id=\"28cc39e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-5d566f0 e-con-full e-flex e-con e-child\" data-id=\"5d566f0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cbf6fda elementor-widget elementor-widget-image\" data-id=\"cbf6fda\" 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 fetchpriority=\"high\" 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>\n\t\t<div class=\"elementor-element elementor-element-b7c3fcb e-con-full e-flex e-con e-child\" data-id=\"b7c3fcb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4b22dd8 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"4b22dd8\" 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\">Relevant Documents<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d38926 elementor-widget elementor-widget-text-editor\" data-id=\"1d38926\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/FAQ%20on%20Audit%20Tenure.pdf\" target=\"_blank\" rel=\"noopener\">FAQs on Audit Tenure<\/a><\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.lis-demos.co.za\/irba2025\/upload\/39475bn138.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 138 of 2015: Strengthening Auditor Independence by making Disclosure of Audit Tenure Mandatory<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Menu General Guidance Useful Links Mandatory Audit Firm Rotation Quality Management Rules HomeLibraryLegislationIRBA RulesAudit Tenure Relevant Documents FAQs on Audit Tenure Board Notice 138 of 2015: Strengthening Auditor Independence by [&hellip;]<\/p>\n","protected":false},"author":20,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","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 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