{"id":4727,"date":"2025-10-27T00:53:46","date_gmt":"2025-10-27T00:53:46","guid":{"rendered":"https:\/\/www.lis-demos.co.za\/irba2025\/?page_id=4727"},"modified":"2026-07-06T00:03:34","modified_gmt":"2026-07-05T22:03:34","slug":"useful-links","status":"publish","type":"page","link":"https:\/\/www.lis-demos.co.za\/irba2025\/guidance-for-ras\/useful-links\/","title":{"rendered":"Useful Links"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4727\" class=\"elementor elementor-4727\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5c55dae 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=\"5c55dae\" 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-510ba3c\" data-id=\"510ba3c\" data-element_type=\"column\" 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-e706683 elementor-section-height-min-height elementor-section-content-top elementor-section-full_width elementor-section-items-top elementor-hidden-desktop elementor-hidden-tablet elementor-section-height-default\" data-id=\"e706683\" 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-f3e8c93\" data-id=\"f3e8c93\" data-element_type=\"column\" 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-efa70ba elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"efa70ba\" 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-7b92512\" data-id=\"7b92512\" 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-24aed3f 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=\"24aed3f\" 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-1-24aed3f\" 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\" 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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> 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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-33ba462\" data-id=\"33ba462\" 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-69b3e3d elementor-widget elementor-widget-image\" data-id=\"69b3e3d\" 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=\"1024\" height=\"750\" src=\"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/03\/business-partners-meeting-onsite-scaled-3-1536x1447-1-1024x750.jpg\" class=\"attachment-large size-large wp-image-21694\" alt=\"\" srcset=\"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/03\/business-partners-meeting-onsite-scaled-3-1536x1447-1-1024x750.jpg 1024w, https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/03\/business-partners-meeting-onsite-scaled-3-1536x1447-1-300x220.jpg 300w, https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/03\/business-partners-meeting-onsite-scaled-3-1536x1447-1-768x563.jpg 768w, https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2026\/03\/business-partners-meeting-onsite-scaled-3-1536x1447-1.jpg 1536w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\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-f1cbf48\" data-id=\"f1cbf48\" 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-4de100a elementor-widget elementor-widget-text-editor\" data-id=\"4de100a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<table class=\"table table-striped\" 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;\">Link<\/th><\/tr><tr><td style=\"padding: 8px 12px; border: 1px solid #ddd; vertical-align: top;\">The Accounting Standards Board (ASB)<\/td><td style=\"padding: 8px 12px; border: 1px solid #ddd; vertical-align: top;\"><a contenteditable=\"false\" href=\"http:\/\/www.asb.co.za\/\" target=\"_blank\" rel=\"noopener\">website<\/a><\/td><\/tr><tr><td style=\"padding: 8px 12px; border: 1px solid #ddd; vertical-align: top;\">The Auditor-General of South Africa (AG)<\/td><td style=\"padding: 8px 12px; border: 1px solid #ddd; vertical-align: top;\"><a contenteditable=\"false\" href=\"http:\/\/www.agsa.co.za\/\" target=\"_blank\" rel=\"noopener\">website<\/a><\/td><\/tr><tr><td style=\"padding: 8px 12px; border: 1px solid #ddd; vertical-align: top;\">The Financial Reporting Standards Council (FRSC)<\/td><td style=\"padding: 8px 12px; border: 1px solid #ddd; vertical-align: top;\"><a contenteditable=\"false\" href=\"http:\/\/www.thedti.gov.za\/business_regulation\/frsc_members.jsp\" target=\"_blank\" rel=\"noopener\">website<\/a><\/td><\/tr><tr><td style=\"padding: 8px 12px; border: 1px solid #ddd; vertical-align: top;\">The International Auditing and Assurance Standards Board (IAASB)<\/td><td style=\"padding: 8px 12px; border: 1px solid #ddd; vertical-align: top;\"><a contenteditable=\"false\" href=\"https:\/\/www.iaasb.org\/\" target=\"_blank\" rel=\"noopener\">website<\/a><\/td><\/tr><tr><td style=\"padding: 8px 12px; border: 1px solid #ddd; vertical-align: top;\">The International Ethics Standards Board for Accountants (IESBA)<\/td><td style=\"padding: 8px 12px; border: 1px solid #ddd; vertical-align: top;\"><a contenteditable=\"false\" href=\"https:\/\/www.ethicsboard.org\/\" target=\"_blank\" rel=\"noopener\">website<\/a><\/td><\/tr><tr><td style=\"padding: 8px 12px; border: 1px solid #ddd; vertical-align: top;\">The International Forum of Independent Audit Regulators (IFIAR)<\/td><td style=\"padding: 8px 12px; border: 1px solid #ddd; vertical-align: top;\"><a contenteditable=\"false\" href=\"https:\/\/www.ifiar.org\/\" target=\"_blank\" rel=\"noopener\">website<\/a><\/td><\/tr><tr><td style=\"padding: 8px 12px; border: 1px solid #ddd; vertical-align: top;\">The South African Institute of Chartered Accountants (SAICA)<\/td><td style=\"padding: 8px 12px; border: 1px solid #ddd; vertical-align: top;\"><a contenteditable=\"false\" href=\"https:\/\/www.saica.co.za\/Default.aspx\" target=\"_blank\" rel=\"noopener\">website<\/a><\/td><\/tr><tr><td style=\"padding: 8px 12px; border: 1px solid #ddd; vertical-align: top;\">Companies and Intellectual Property Commission (CIPC)<\/td><td style=\"padding: 8px 12px; border: 1px solid #ddd; vertical-align: top;\"><a contenteditable=\"false\" href=\"http:\/\/www.cipc.co.za\/za\/\" target=\"_blank\" rel=\"noopener\">website<\/a><\/td><\/tr><tr><td style=\"padding: 8px 12px; border: 1px solid #ddd; vertical-align: top;\">South African Revenue Service (SARS)<\/td><td style=\"padding: 8px 12px; border: 1px solid #ddd; vertical-align: top;\"><a contenteditable=\"false\" href=\"http:\/\/www.sars.gov.za\/Pages\/default.aspx\" target=\"_blank\" rel=\"noopener\">website<\/a><\/td><\/tr><tr><td style=\"padding: 8px 12px; border: 1px solid #ddd; vertical-align: top;\">Johannesburg Stock Exchange (JSE)<\/td><td style=\"padding: 8px 12px; border: 1px solid #ddd; vertical-align: top;\"><a contenteditable=\"false\" href=\"https:\/\/www.jse.co.za\/\" target=\"_blank\" rel=\"noopener\">website<\/a><\/td><\/tr><\/tbody><\/table>\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 Guidance for RAs Disciplinary Process Education and Transformation Inspections How to Lodge a Complaint Reportable Irregularities Useful Links Audit Committee Resources Useful Links Home Title Link The Accounting Standards 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