{"id":4750,"date":"2025-10-27T01:02:37","date_gmt":"2025-10-27T01:02:37","guid":{"rendered":"https:\/\/www.lis-demos.co.za\/irba2025\/?page_id=4750"},"modified":"2026-07-17T10:28:54","modified_gmt":"2026-07-17T08:28:54","slug":"irbas-four-rules-arising-from-the-international-standards-on-quality-management","status":"publish","type":"page","link":"https:\/\/www.lis-demos.co.za\/irba2025\/irbas-four-rules-arising-from-the-international-standards-on-quality-management\/","title":{"rendered":"Quality Management Rules"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4750\" class=\"elementor elementor-4750\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-82acf3c elementor-section-height-min-height elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"82acf3c\" 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data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quality Management Rules<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0c6d8e6 elementor-widget elementor-widget-text-editor\" data-id=\"0c6d8e6\" 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>Quality Management Rules<\/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\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0307626 elementor-section-full_width elementor-section-content-middle elementor-section-height-default elementor-section-height-default\" data-id=\"0307626\" 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-33 elementor-top-column elementor-element elementor-element-d011eee\" data-id=\"d011eee\" 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-aee8cda elementor-widget elementor-widget-image\" 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data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h4><span style=\"color: #808080;\">IRBA&#8217;s Four Rules Arising from the International Standards on Quality Management.<br \/><br \/><\/span><\/h4><p>This page includes the IRBA\u2019s four Rules relating to the\u00a0<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/guidance-for-ras\/technical-guidance-for-ras\/auditing-standards-and-guides\/quality-management\" target=\"_blank\" rel=\"noopener\">Quality Management Standards<\/a><\/p><h4><span style=\"color: #808080;\">THE IRBA QM L&amp;R RULES<br \/><br \/><\/span><\/h4><p>In November 2023 the IRBA prescribed the IRBA\u2019s Four Rules Arising from the International Standards on Quality Management (The IRBA QM L&amp;R Rules). These Rules should be considered in line with the Auditing Profession Act, IRBA Code of Professional Conduct for Registered Auditors (IRBA Code) and the International Auditing and Assurance Standards Board\u2019s Quality Management Standards.<\/p><p><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/BN%20512%20of%202023%20-%20IRBA%20Rules%20on%20QM.pdf\" target=\"_blank\" rel=\"noopener\">IRBA\u2019s Four Rules Arising from the International Standards on Quality Management (Government Gazette No. 49757 on 24 November 2023 (Board Notice 475 of 2023)<\/a><\/p><p><strong>The effective dates for the four IRBA Rules are as follows:<\/strong><\/p><ul><li>IRBA Rules 1-3 are effective for audits of financial statements for periods beginning on or after 15 December 2025. Early adoption is permitted.<\/li><li>IRBA Rule 4 (Assembly and Retention of Audit Documentation) is effective for audits of financial statements for periods beginning on or after 15 December 2024.<\/li><\/ul><p>Early adoption is permitted.<\/p><h4><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/quality-management\/\">Implementation Support and Resource<\/a><\/h4>\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-33 elementor-top-column elementor-element elementor-element-6ad83a8\" data-id=\"6ad83a8\" 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\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 General Guidance Useful Links Mandatory Audit Firm Rotation Quality Management Rules HomeLibraryLegislationIRBA RulesQuality Management Rules IRBA&#8217;s Four Rules Arising from the International Standards on Quality Management. This page includes [&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 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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","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":"var(--ast-global-color-4)","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":""}},"_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false,"footnotes":""},"class_list":["post-4750","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Quality Management Rules - IRBA<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Quality Management Rules - IRBA\" \/>\n<meta property=\"og:description\" content=\"Menu General Guidance Useful Links Mandatory Audit Firm Rotation Quality Management Rules HomeLibraryLegislationIRBA RulesQuality Management Rules IRBA&#8217;s Four Rules Arising from the International Standards on Quality Management. 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