{"id":4780,"date":"2025-10-27T20:04:47","date_gmt":"2025-10-27T20:04:47","guid":{"rendered":"https:\/\/www.lis-demos.co.za\/irba2025\/?page_id=4780"},"modified":"2026-07-17T10:23:39","modified_gmt":"2026-07-17T08:23:39","slug":"the-irba-code-of-professional-conduct","status":"publish","type":"page","link":"https:\/\/www.lis-demos.co.za\/irba2025\/audit-and-ethics-pronouncements\/ethics-the-rules-and-the-code\/","title":{"rendered":"The IRBA Code of Professional Conduct"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4780\" class=\"elementor elementor-4780\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e37db5c 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=\"e37db5c\" 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-bf93567\" data-id=\"bf93567\" 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-d97365e 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=\"d97365e\" 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-2d5206e\" data-id=\"2d5206e\" 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-ccb3175 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"ccb3175\" 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-9b2b805\" data-id=\"9b2b805\" 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-d24635e 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=\"d24635e\" 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-d24635e\" class=\"hfe-nav-menu\"><li id=\"menu-item-9804\" 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\/audit-and-ethics-pronouncements\/ethics-the-rules-and-the-code\/\" class = \"hfe-menu-item\">The IRBA Code of Professional Conduct<\/a><\/li>\n<li id=\"menu-item-9768\" 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\/saaps\/\" class = \"hfe-menu-item\">SAAPS<\/a><\/li>\n<li id=\"menu-item-15846\" 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\/audit-and-ethics-pronouncements\/exposure-drafts-and-comment-letters\/\" class = \"hfe-menu-item\">Exposure Drafts and Comment Letters<\/a><\/li>\n<li id=\"menu-item-15871\" 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\/audit-practice-alerts\/\" class = \"hfe-menu-item\">Audit Practice Alerts<\/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-7250da1 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"7250da1\" 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-3290df0\" data-id=\"3290df0\" 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-b49856e elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"b49856e\" 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\">The IRBA Code of Professional Conduct<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76c8d59 elementor-widget elementor-widget-text-editor\" data-id=\"76c8d59\" 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> Audit and Ethics Pronouncements <i class=\"fas fa-angle-double-right separator\"><\/i>\u00a0The IRBA Code of Professional Conduct<\/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-49e75fb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"49e75fb\" 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-05bf53f\" data-id=\"05bf53f\" 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-f062810 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"f062810\" 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;\">Section 21 of the Auditing Profession Act No. 26 of 2005, as amended, provides for the establishment of a Committee for Auditor Ethics (CFAE). The IRBA\u2019s Standards Department performs the Secretariat function for the CFAE. In turn, the CFAE assists the IRBA to determine what constitutes improper conduct by registered auditors and registered candidate auditors by developing Rules and guidelines for professional ethics, including a Code of Professional Conduct.<\/p><p style=\"text-align: justify;\">The IRBA Rules Regarding Improper Conduct to be followed and applied by Registered Auditors are available\u00a0<a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/guidance-for-ras\/disciplinary-process\/rules-regarding-improper-conduct\/\">here<\/a>.<\/p><p style=\"text-align: justify;\">This section contains the IRBA Code of Professional Conduct for Registered Auditors (IRBA Code), as applicable. This IRBA Code applies to all registered auditors (firms and individuals), regardless of whether their status is recorded in the IRBA\u2019s register as assurance or non-assurance.&#8221;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-29a8b02 elementor-widget__width-initial elementor-tabs-view-horizontal elementor-widget elementor-widget-tabs\" data-id=\"29a8b02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"tabs.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-tabs\">\n\t\t\t<div class=\"elementor-tabs-wrapper\" role=\"tablist\" >\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-4361\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-4361\" aria-expanded=\"false\">The IRBA Code (Revised 2024)<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-4362\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-4362\" aria-expanded=\"false\">The IRBA Code (Revised 2023)  <\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-4363\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-4363\" aria-expanded=\"false\">The IRBA Code (Revised 2018)<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-4364\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-4364\" aria-expanded=\"false\">The IRBA Code (Revised 2014)<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-4365\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"5\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-4365\" aria-expanded=\"false\">Ethics Guides, Alerts and FAQs<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-4366\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"6\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-4366\" aria-expanded=\"false\">Ethics Communications<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-4367\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"7\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-4367\" aria-expanded=\"false\">Archive<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<div class=\"elementor-tabs-content-wrapper\" role=\"tablist\" aria-orientation=\"vertical\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-4361\" aria-expanded=\"false\">The IRBA Code (Revised 2024)<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-4361\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-4361\" tabindex=\"0\" hidden=\"false\"><div><p>\u00a0<\/p><div class=\"table-responsive\"><table class=\"table table-striped\" width=\"100%\"><tbody><tr style=\"background-color: #f5f5f5; vertical-align: top;\"><th style=\"text-align: left; padding: 8px 10px; border: 1px solid #ddd; font-weight: bold; vertical-align: top;\">Title<\/th><th style=\"text-align: left; padding: 8px 10px; border: 1px solid #ddd; font-weight: bold; vertical-align: top;\">Date Issued<\/th><th style=\"text-align: left; padding: 8px 10px; border: 1px solid #ddd; font-weight: bold; vertical-align: top;\">Effective Dates and Implementation Materials<\/th><th style=\"text-align: left; padding: 8px 10px; border: 1px solid #ddd; font-weight: bold; vertical-align: top;\">Download Document<\/th><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">The IRBA Code of Professional Conduct for Registered Auditors (Revised 2024)<br \/><a href=\"https:\/\/www.irba.co.za\/upload\/BN%20699%20of%202024.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 699 of 2024<\/a><\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">21 November 2024<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><p>\u00a0<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Overview%20of%20Code%20-%202024.pdf\" target=\"_blank\" rel=\"noopener\">Overview of Code &#8211; 2024<\/a><\/p><p><a href=\"https:\/\/eur02.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fwww.bing.com%2Fvideos%2Friverview%2Frelatedvideo%3Fq%3DIRBA%2BCode%2Bvideo%2B2024%26qs%3Dn%26sp%3D-1%26lq%3D0%26pq%3Dirba%2Bcode%2Bvide%2B2024%26sc%3D16-19%26sk%3D%26cvid%3D66A4EC88FF624E04AEBB9203B6B9C171%26ru%3D%252fsearch%253fq%253dIRBA%252bCode%252bvideo%252b2024%2526qs%253dn%2526form%253dQBRE%2526sp%253d-1%2526lq%253d0%2526pq%253dirba%252bcode%252bvide%252b2024%2526sc%253d16-19%2526sk%253d%2526cvid%253d66A4EC88FF624E04AEBB9203B6B9C171%26mmscn%3Dvwrc%26mid%3DD304F43C50CD61E6845AD304F43C50CD61E6845A%26FORM%3DWRVORC%26ntb%3D1%26msockid%3D483277b4754211f1982e37eb718ea693&amp;data=05%7C02%7CHMogodi%40irba.co.za%7C14d90209b49e46ee429808ded767421c%7Cd2c6e99ca21a4b6ebe8511f6ccb3d7e0%7C0%7C0%7C639185035718852748%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&amp;sdata=R5bak6FZqWNNPPYIfEYtg18jLm9pef%2F9cp97blURmps%3D&amp;reserved=0\" target=\"_blank\" rel=\"noopener\">Key changes from the IRBA Code (Revised April 2023)<\/a><\/p><\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IRBA%20Code%20of%20Professional%20Conduct%20for%20Registered%20Auditors%20(Revised%20Nov%202024)(1).pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>\u00a0|\u00a0<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IRBA%20Code%20of%20Professional%20Conduct%20for%20Registered%20Auditors%20(Revised%20Nov%202024)(1).docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><tr><td style=\"padding: 8px 10px; border: 1px solid #ddd;\" colspan=\"4\"><strong>This IRBA Code is read and applied together with the following subsequent amendments according to their respective effective dates:<\/strong><\/td><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Final Pronouncement:\u00a0Tax Planning and Related Services<br \/><a href=\"https:\/\/www.irba.co.za\/upload\/BN%20703%20of%202024.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 704 of 2024<\/a><\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">12 December 2024<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><div>Effective for tax planning services beginning after 30 June 2025. Early adoption is permitted.<\/div><ul><li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IESBA%20Staff%20Questions%20&amp;%20Answers%20Tax%20Planning%20Services%20and%20Activities.pdf\" target=\"_blank\" rel=\"noopener\">IESBA Staff Questions &amp; Answers &#8211; Tax Planning Services and Activities<\/a><\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.youtube.com\/watch?v=t2JZN0-rtnA\" target=\"_blank\" rel=\"noopener\">Video: Tax Planning and Related Services<\/a><\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IESBA%20Tax%20Planning%20and%20Related%20Services%20Infographic%20-%20Final.pdf\" target=\"_blank\" rel=\"noopener\">Strengthening Ethical Behavior in Tax Planning Infographic<\/a><\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IESBA%20Tax%20Planning%20Fact%20Sheet%20Final.pdf\" target=\"_blank\" rel=\"noopener\">Strengthening Ethical Behavior in Tax Planning Fact Sheet<\/a><\/li><\/ul><\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IRBA%20Final%20Pronouncement%20-%20Tax%20Planning%20and%20Related%20Services(1).pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Final Pronouncement: Ethics Standards for Sustainability Assurance (Including Independence Standards) and Other Revisions Relating to Sustainability Assurance and Reporting, Including the Using the Work of an External Expert Standard, and the Related South African Enhancements<br \/><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/BN%20911%20of%202026%20p171-172.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 911 of 2026<\/a><\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">24 February<em>\u00a02026<\/em><\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><p><strong><em>Ethics Standards for Sustainability Assurance (Including Independence Standards):<\/em><\/strong><br \/>Effective from 15 December 2026, except for:<\/p><ul><li>Provisions applicable to value chain components which will be effective from 1 July 2028<\/li><li>Transitional provisions<\/li><\/ul><p><em>Implementation support<\/em>:<\/p><ul><li><em>Explainer Videos:<br \/><\/em><ul><li><em><a contenteditable=\"false\" href=\"https:\/\/youtu.be\/ZqeDLo4zydI\" target=\"_blank\" rel=\"noopener\">Introduction to Ethics Sustainability Standards<\/a><br \/><\/em><\/li><li><em><a contenteditable=\"false\" href=\"https:\/\/youtu.be\/0XRAkesGEdI\" target=\"_blank\" rel=\"noopener\">Ethics in Sustainability Reporting<\/a><br \/><\/em><\/li><li><em><a contenteditable=\"false\" href=\"https:\/\/youtu.be\/HEcS7hdiBzA\" target=\"_blank\" rel=\"noopener\">IESSA and Ethics in Sustainability Assurance<\/a><br \/><\/em><\/li><\/ul><\/li><li><em><a contenteditable=\"false\" href=\"https:\/\/www.ethicsboard.org\/iesba-global-webinars-ethics-sustainability-and-using-work-external-expert\" target=\"_blank\" rel=\"noopener\">IESBA Webinars<\/a><br \/><\/em><\/li><li><em><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Ethics%20&amp;%20Independence%20for%20Sustainability%20Assurance%20IESSA%20Fact%20Sheet.pdf\" target=\"_blank\" rel=\"noopener\">Fact Sheet<\/a><br \/><\/em><\/li><li><em><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IESSA%20Technical%20Overview.pdf\" target=\"_blank\" rel=\"noopener\">Technical Overview<\/a><br \/><\/em><\/li><li><em><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IESSA%20-%20Basis%20for%20Conclusion_1.pdf\" target=\"_blank\" rel=\"noopener\">Basis for Conclusions<\/a><br \/><\/em><\/li><li><em><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Key%20Differences%20Between%20IESSA%20and%20Parts%201%20to%204A.pdf\" target=\"_blank\" rel=\"noopener\">Key differences\u00a0between Parts 1 to 4A and Part 5<\/a><br \/><\/em><\/li><li><em><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/List%20of%20Prohibitions%20for%20PIEs%20in%20IESSA.pdf\" target=\"_blank\" rel=\"noopener\">List of Prohibitions for PIEs<\/a><br \/><\/em><\/li><li><em><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IESBA%20Staff%20Questions%20%20Answers%20-final.pdf\" target=\"_blank\" rel=\"noopener\">IESBA Staff Q&amp;A<\/a><br \/><\/em><\/li><li><em><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IESBA%20Staff%20Publication%20-%20Proportionality%20of%20IESSA.pdf\" target=\"_blank\" rel=\"noopener\">Publication: Proportionality<\/a><br \/><\/em><\/li><li><em><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Joint%20IAASB-IESBA%20FAQs%20on%20Sustainability%20Assurance%20-%20updated%2006302025.pdf\" target=\"_blank\" rel=\"noopener\">Joint IAASB-IESBA FAQs on Sustainability Assurance<\/a><\/em><\/li><\/ul><p><strong><em>Using the Work of an External Expert:<\/em><\/strong><br \/>The new standards will be effective from 15 December 2026, with\u00a0early adoption permitted and encouraged.<br \/><em>Implementation support:<\/em><\/p><ul><li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Using%20the%20Work%20of%20an%20External%20Expert%20Fact%20Sheet%20-%20020425.pdf\" target=\"_blank\" rel=\"noopener\">Fact Sheet<\/a><\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Using%20the%20Work%20of%20an%20External%20Expert%20Technical%20Overview.pdf\" target=\"_blank\" rel=\"noopener\">Technical Overview<\/a><\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Using%20the%20Work%20of%20an%20External%20Expert%20-%20Basis%20for%20Conclusions.pdf\" target=\"_blank\" rel=\"noopener\">Basis for Conclusions<\/a><\/li><li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IESBA%20Staff%20Q&amp;A%20Using%20the%20Work%20of%20an%20External%20Expert.pdf\" target=\"_blank\" rel=\"noopener\">IESBA Staff Q&amp;A<\/a><\/li><\/ul><\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Final%20Pronouncement%20-%20Ethics%20Standards%20for%20Sustainability%20Assurance%20Engagements%20with%20SA%20Enhancements_Final.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>\u00a0|\u00a0<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Final%20Pronouncement%20-%20Ethics%20Standards%20for%20Sustainability%20Assurance%20Engagements%20with%20SA%20Enhancements_Final.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td><\/tr><\/tbody><\/table><\/div><\/div><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-4362\" aria-expanded=\"false\">The IRBA Code (Revised 2023)  <\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-4362\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-4362\" tabindex=\"0\" hidden=\"hidden\"><table width=\"100%\">\n<tbody>\n<tr style=\"background-color: #f5f5f5; vertical-align: top;\">\n<th style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Title<\/th>\n<th style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Date Issued<\/th>\n<th style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Effective Dates and Implementation Materials<\/th>\n<th style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Download Document<\/th>\n<\/tr>\n<tr style=\"vertical-align: top;\">\n<td style=\"padding: 8px 10px; border: 1px solid #ddd; vertical-align: top;\">The IRBA Code of Professional Conduct for Registered Auditors (Revised April 2023)\n<a href=\"https:\/\/www.irba.co.za\/upload\/BN%20438%20of%202023.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 438 of 2023<\/a><\/td>\n<td style=\"padding: 8px 10px; border: 1px solid #ddd; vertical-align: top;\">15 May 2023<\/td>\n<td style=\"padding: 8px 10px; border: 1px solid #ddd; vertical-align: top;\"><\/td>\n<td style=\"padding: 8px 10px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/IRBA%20Code%20(Revised%20April%202023)(1).pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a> |\n<a href=\"https:\/\/www.irba.co.za\/upload\/IRBA%20Code%20(Revised%20April%202023).docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px 10px; border: 1px solid #ddd;\" colspan=\"4\"><strong>This IRBA Code is read and applied together with the following subsequent amendments according to their respective effective dates:<\/strong><\/td>\n<\/tr>\n<tr style=\"vertical-align: top;\">\n<td style=\"padding: 8px 10px; border: 1px solid #ddd; vertical-align: top;\">Final Pronouncement: Definition of Engagement Teams and Group Audits\n<a href=\"https:\/\/www.irba.co.za\/upload\/BN%20451%20of%202023.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 451 of 2023<\/a><\/td>\n<td style=\"padding: 8px 10px; border: 1px solid #ddd; vertical-align: top;\">08 June 2023<\/td>\n<td style=\"padding: 8px 10px; border: 1px solid #ddd; vertical-align: top;\">The changes to Section 400 and the new provisions in Section 405 are effective for audits and reviews of the financial statements and audits of group financial statements for periods beginning on or after 15 December 2023, subject to conforming and transitional provisions.\n<ul>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IESBA%20Staff%20QA%20-%20Engagement%20Team%20Group%20Audit%20Independence.pdf\" target=\"_blank\" rel=\"noopener\">IESBA Staff QA &#8211; Engagement Team Group Audit Independence | Ethics Board<\/a><\/li>\n<\/ul>\n<\/td>\n<td style=\"padding: 8px 10px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Final%20Pronouncement%20-%20Definition%20of%20Engagement%20Team%20and%20Group%20Audits.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td>\n<\/tr>\n<tr style=\"vertical-align: top;\">\n<td style=\"padding: 8px 10px; border: 1px solid #ddd; vertical-align: top;\">Revisions to Listed Entity and Public Interest Entity Definitions\n<a href=\"https:\/\/www.irba.co.za\/upload\/BN%20511%20of%202023.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 511 of 2023<\/a><\/td>\n<td style=\"padding: 8px 10px; border: 1px solid #ddd; vertical-align: top;\">9 November 2023<\/td>\n<td style=\"padding: 8px 10px; border: 1px solid #ddd; vertical-align: top;\">Effective for audits of financial statements for periods beginning on or after 15 December 2024. Early adoption is permitted.\n<ul>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Summary%20-%20Prohibition%20List%20for%20PIE%20Audit%20Clients.pdf\" target=\"_blank\" rel=\"noopener\">Summary of Prohibitions Applicable to Audits of Public Interest Entities | Ethics Board<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IESBA%20QA%20PIE%20Revisions%20Revised%20Sept%2024.pdf\" target=\"_blank\" rel=\"noopener\">Q&amp;A, Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code | Ethics Board<\/a><\/li>\n<\/ul>\n<\/td>\n<td style=\"padding: 8px 10px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Final%20Pronouncement%20-%20Revisions%20to%20the%20Definitions.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td>\n<\/tr>\n<tr style=\"vertical-align: top;\">\n<td style=\"padding: 8px 10px; border: 1px solid #ddd; vertical-align: top;\">Final Pronouncement: Technology-related Revisions\n<a href=\"https:\/\/www.irba.co.za\/upload\/BN%20511%20of%202023.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 511 of 2023<\/a><\/td>\n<td style=\"padding: 8px 10px; border: 1px solid #ddd; vertical-align: top;\">13 November 2023<\/td>\n<td style=\"padding: 8px 10px; border: 1px solid #ddd; vertical-align: top;\">\n<ul>\n \t<li>Revisions to Parts 1 to 3 are effective as of 15 December 2024.<\/li>\n \t<li>Revisions to Part 4A are effective for audits and reviews of financial statements for periods beginning on or after 15 December 2024.<\/li>\n \t<li>The conforming and consequential amendments to Part 4B are effective for periods beginning on or after 15 December 2024; otherwise, these amendments are effective as of 15 December 2024.<\/li>\n<\/ul>\nEarly adoption is permitted.\n<ul>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IESBA%20APESB%20Applying%20the%20Code%20s%20%20Conceptual%20Framework%20to%20Independence.pdf\" target=\"_blank\" rel=\"noopener\">Applying the Code&#8217;s Conceptual Framework to Independence In Technology-related Scenarios | Ethics Board\n<\/a><\/li>\n \t<li><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Ethical-Leadership-In-A-Digital-Era-Applying-The-IESBA-Code-To-Selected-Technology-Related-Scenarios.pdf\" target=\"_blank\" rel=\"noopener\">Ethical Leadership In A Digital Era: Applying The IESBA Code To Selected Technology-Related Scenarios | Ethics Board<\/a><\/li>\n<\/ul>\n<\/td>\n<td style=\"padding: 8px 10px; border: 1px solid #ddd; vertical-align: top;\"><a href=\"https:\/\/www.irba.co.za\/upload\/Final%20Pronouncement_Technology-related%20Revisions.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-4363\" aria-expanded=\"false\">The IRBA Code (Revised 2018)<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-4363\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-4363\" tabindex=\"0\" hidden=\"hidden\"><style>\n  .table th,\n  table th {\n    background-color: #f5f5f5 !important;\n    color: #808080 !important;\n    text-align: left !important;\n    vertical-align: top !important;     \n    padding: 10px !important;\n    border: 1px solid #ddd !important;\n    font-weight: bold;\n  }\n \n  .table td,\n  table td {\n    text-align: left !important;        \n    vertical-align: top !important;\n    padding: 10px !important;\n    border: 1px solid #ddd !important;\n  }\n<\/style>\n<table class=\"table table-striped\" width=\"100%\">\n<tbody>\n<tr>\n<th>Title<\/th>\n<th>Date Issued<\/th>\n<th>Effective Date<\/th>\n<th>Download Document<\/th>\n<\/tr>\n<tr>\n<td>\n<p>The IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018)<\/p>\n<p><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/BN%20171%20of%202018.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 171 of 2018<\/a><\/p>\n<\/td>\n<td>12 November 2018<\/td>\n<td>Effective from 15 June 2019<\/td>\n<td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IRBA%20Code%20of%20Professional%20Conduct%20for%20Registered%20Auditors%20(Revised%20November%202018)%20-%20Final.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>&nbsp;|&nbsp;<a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IRBA%20Code%20of%20Professional%20Conduct%20for%20Registered%20Auditors%20(Revised%20November%202018)%20-%20Final.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a><\/td>\n<\/tr>\n<tr>\n<td>\n<p>Subsequent amendments:<\/p>\n<p>Quality Management-related Conforming Amendments to the IRBA Code<\/p>\n<p><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/BN%20303%20of%202022.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 303 of 2022<\/a><\/p>\n<\/td>\n<td>30 May 2022<\/td>\n<td>Effective as of 15 December 2022<\/td>\n<td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Final-Pronouncement-QM-related-Conforming-Amendments.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td>\n<\/tr>\n<tr>\n<td>\n<p>Subsequent amendments:<\/p>\n<p>Revisions to the IRBA Code Non-Assurance Services (NAS) Provisions<br>NAS provisions replace Section 600 of the IRBA Code and include conforming and consequential revisions to Sections 400, 525, 900 and 950.<\/p>\n<p><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Board%20Notice%20207%20of%202022.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 207 of 2022<\/a><\/p>\n<\/td>\n<td>26 November 2021<\/td>\n<td>\n<p>Effective date:<\/p>\n<ul>\n<li>Revised Section 600 and the conforming amendments to Part 4A will be effective for audits and reviews of financial statements for periods beginning on or after 15 December 2022.<\/li>\n<li>The conforming and consequential amendments to Sections 900 and 950 in relation to assurance engagements with respect to underlying subject matters covering periods of time will be effective for periods beginning on or after 15 December 2022; otherwise, these amendments will be effective as of 15 December 2022.<\/li>\n<\/ul>\n<p>Early adoption will be permitted.<\/p>\n<\/td>\n<td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Final%20Pronouncement%20Non-Assurance%20Services.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td>\n<\/tr>\n<tr>\n<td>\n<p>Subsequent amendments:<\/p>\n<p>Revisions to the IRBA Code Fee-related Provisions<br>Fee-related provisions replace Section 410 of the IRBA Code and include consequential and conforming amendments to Sections 120, 270, 320, 330, 400 and 905.<\/p>\n<p><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Board%20Notice%20207%20of%202022.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 207 of 2022<\/a><\/p>\n<\/td>\n<td>26 November 2021<\/td>\n<td>\n<p>Effective date:<\/p>\n<ul>\n<li>For the revised Section 410 and consequential amendments to Part 4A: effective for audits of financial statements for periods beginning on or after 15 December 2022.<\/li>\n<li>For the revised Section 905: in relation to assurance engagements with respect to underlying subject matters covering periods of time, effective for periods beginning on or after 15 December 2022; otherwise, effective as of 15 December 2022.<\/li>\n<li>For conforming and consequential amendments to other Sections of the Code: effective as of 15 December 2022.<\/li>\n<\/ul>\n<p>Early adoption will be permitted.<\/p>\n<\/td>\n<td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Final%20Amendments_%20Fees.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td>\n<\/tr>\n<tr>\n<td>\n<p>Subsequent amendments:<\/p>\n<p>Revisions to the Code Addressing the Objectivity of an Engagement Quality Reviewer and Other Appropriate Reviewers<\/p>\n<p><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/BN%20112%20of%202021.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 112 of 2021<\/a><\/p>\n<\/td>\n<td>16 August 2021<\/td>\n<td>\n<ul>\n<li>Part 4A: audits and reviews of financial statements for periods beginning on or after 15 December 2022.<\/li>\n<li>Part 4B: assurance engagements beginning on or after 15 December 2022.<\/li>\n<li>For all other engagements within the scope of Part 3: engagements beginning on or after 15 December 2022.<\/li>\n<\/ul>\n<\/td>\n<td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Final%20Pronouncement%20Objectivity%20of%20Engagement%20Quality%20Reviewer-and%20Other%20Appropriate%20Reviewers.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td>\n<\/tr>\n<tr>\n<td>\n<p>Subsequent amendments:<\/p>\n<p>Final Amendments to Subsection 115, Professional Behaviour: Signing Conventions for Reports, of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018): Electronic Signatures<\/p>\n<p><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/BN%2025%20of%202021.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 25 of 2021<\/a><\/p>\n<\/td>\n<td>11 March 2021<\/td>\n<td>Effective from 15 December 2021. Early adoption will be permitted.<\/td>\n<td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Final%20Amendments%20to%20Section%20115%20(Electronic%20Signatures)%20of%20the%20IRBA%20Code%20of%20Professional%20Conduct.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td>\n<\/tr>\n<tr>\n<td>\n<p>Subsequent amendments:<\/p>\n<p>Revisions to the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) to Promote the Role and Mindset Expected of Registered Auditors<\/p>\n<p><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/BN%2025%20of%202021.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 25 of 2021<\/a><\/p>\n<\/td>\n<td>10 March 2021<\/td>\n<td>Effective from 31 December 2021. Early adoption will be permitted.<\/td>\n<td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Final%20Amendments%20to%20the%20IRBA%20Code%20of%20Professional%20Conduct_Role%20and%20Mindset.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td>\n<\/tr>\n<tr>\n<td>\n<p>Subsequent amendments:<\/p>\n<p>Revisions to Part 4B of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) to Reflect Terms and Concepts Used in International Standard on Assurance Engagements 3000 (Revised)<\/p>\n<p><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/BN%20141%20of%202020.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 141 of 2020<\/a><\/p>\n<\/td>\n<td>9 November 2020<\/td>\n<td>Part 4B relating to independence for assurance engagements with respect to underlying subject matter covering periods will be effective for periods beginning on or after 15 June 2021; otherwise, it will be effective as of 15 June 2021.<\/td>\n<td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IRBA%20Code_Part-4B-Alignment-to-ISAE-3000-Revised.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td>\n<\/tr>\n<tr>\n<td>\n<p>Subsequent amendments:<\/p>\n<p>Final amendments to the IRBA Code of Professional Conduct (Revised November 2018) relating to Registered Candidate Auditors<\/p>\n<p><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/BN%2025%20of%202020.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 25 of 2020<\/a><\/p>\n<\/td>\n<td>19 February 2020<\/td>\n<td>Effective on or after 1 November 2020<\/td>\n<td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Final%20Amend%20to%20IRBA%20Code%20of%20Prof%20Conduct%20relating%20to%20RCAs.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td>\n<\/tr>\n<tr>\n<td>\n<p>Subsequent amendments:<\/p>\n<p>Final amendments to the IRBA Code of Professional Conduct (Revised November 2018) in respect of Second Opinions<\/p>\n<p><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/BN%20106%20of%202019.pdf\" target=\"_blank\" rel=\"noopener\">Board Notice 106 of 2019<\/a><\/p>\n<\/td>\n<td>04 June 2019<\/td>\n<td>Effective for engagements commencing on or after 15 January 2020<\/td>\n<td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Final%20amendments%20to%20the%20IRBA%20Code%20-%20Section%20321%20Second%20Opinions.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td>\n<\/tr>\n<tr>\n<td><strong>Resources available:<\/strong><\/td>\n<td><\/td>\n<td><\/td>\n<td>&nbsp;<\/td>\n<\/tr>\n<tr>\n<td>IRBA Mapping Table<\/td>\n<td>12 November 2018<\/td>\n<td>Available until 31 December 2019<\/td>\n<td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Mapping%20Table%20-%20South%20African%20Amendments%20Nov%202018.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\">\n<p>Hyperlinks to the IESBA Basis for Conclusion<\/p>\n<ul>\n<li><a contenteditable=\"false\" href=\"http:\/\/www.ifac.org\/system\/files\/publications\/files\/Structure-Basis-for-Conclusions_0.pdf\" target=\"_blank\" rel=\"noopener\">Structure of the Code<\/a><\/li>\n<li><a contenteditable=\"false\" href=\"http:\/\/www.ifac.org\/system\/files\/publications\/files\/Safeguards-Basis-for-Conclusions_0.pdf\" target=\"_blank\" rel=\"noopener\">Safeguards<\/a><\/li>\n<li><a contenteditable=\"false\" href=\"http:\/\/www.ifac.org\/system\/files\/publications\/files\/PS-and-PJ-Basis-for-Conclusions_0.pdf\" target=\"_blank\" rel=\"noopener\">New Guidance on Professional Scepticism and Professional Judgment<\/a><\/li>\n<li><a contenteditable=\"false\" href=\"https:\/\/www.ifac.org\/system\/files\/publications\/files\/Basis-for-Conclusions-Inducements.pdf\" target=\"_blank\" rel=\"noopener\">Offering and Accepting of Inducements<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><a contenteditable=\"false\" href=\"https:\/\/www.ifac.org\/news-events\/2018-06\/iesba-overview-revised-and-restructured-code-ethics\">IESBA PowerPoint presentation: Overview of the IESBA Revised and Restructured Code<\/a><\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\"><a contenteditable=\"false\" href=\"http:\/\/www.ethicsboard.org\/revised-and-restructured-code-ethics\" target=\"_blank\" rel=\"noopener\">IESBA videos on the Code<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-4364\" aria-expanded=\"false\">The IRBA Code (Revised 2014)<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-4364\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-4364\" tabindex=\"0\" hidden=\"hidden\"><table class=\"table table-striped\" width=\"100%\">\n<tbody>\n<tr style=\"background-color: #f5f5f5; vertical-align: top;\">\n<td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold;\">Title<\/td>\n<td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold;\">Date Issued<\/td>\n<td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold;\">Effective Date<\/td>\n<td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold;\">Download Documents<\/td>\n<\/tr>\n<tr style=\"vertical-align: top;\">\n<td colspan=\"4\"><strong>IRBA Rules Regarding Improper Conduct and the IRBA Code of Professional Conduct (Revised 2014) and Subsequent Amendments<\/strong><\/td>\n<\/tr>\n<tr style=\"vertical-align: top;\">\n<td>Rules Regarding Improper Conduct and Code of Professional Conduct for Registered Auditors (Revised 2014)<br>Board Notice 25 of 2014 issued in Government Gazette No. 37392 \u2013 Adoption of the Revised 2014 Code<\/td>\n<td>17 March 2014<\/td>\n<td>Effective from 1 April 2014<\/td>\n<td><a href=\"https:\/\/www.irba.co.za\/upload\/IRBA%20Rules%20Regarding%20Improper%20Conduct%20and%20Code%20of%20Professional%20Conduct%20for%20Registered%20Auditors%20(revised%202014).pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>&nbsp;<br><a href=\"https:\/\/www.irba.co.za\/upload\/Board%20Notice%2025%20of%202014.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>&nbsp;<\/td>\n<\/tr>\n<tr style=\"vertical-align: top;\">\n<td colspan=\"4\"><strong>To be read in conjunction with the Code of Improper Conduct:<\/strong><\/td>\n<\/tr>\n<tr style=\"vertical-align: top;\">\n<td>\n<ul>\n<li>Final Amendments relating to Non-Assurance Services<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.irba.co.za\/upload\/39860_bn32.pdf\" target=\"_blank\">Board Notice 32 of 2016<\/a><\/p>\n<\/td>\n<td>22 February 2016<\/td>\n<td>Effective on 15 April 2016, except changes to Section 290 which will be effective for audits of financial statements for periods commencing on or after 15 April 2016<\/td>\n<td><a href=\"https:\/\/www.irba.co.za\/upload\/Non-Assurance%20Services%20-%20Final%20Amendments(1).pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>&nbsp;<br><a href=\"https:\/\/www.irba.co.za\/upload\/39860_bn32.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>&nbsp;<\/td>\n<\/tr>\n<tr style=\"vertical-align: top;\">\n<td>\n<ul>\n<li>Final Amendments relating to Public Interest Entities<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.irba.co.za\/upload\/39860_bn32.pdf\" target=\"_blank\">Board Notice 32 of 2016<\/a><\/p>\n<\/td>\n<td>4 March 2016<\/td>\n<td>Effective on or after 1 July 2016<\/td>\n<td><a href=\"https:\/\/www.irba.co.za\/upload\/Final%20Amendments%20relating%20to%20Public%20Interest%20Entities(1).pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>&nbsp;<br><a href=\"https:\/\/www.irba.co.za\/upload\/39860_bn32.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>&nbsp;<\/td>\n<\/tr>\n<tr style=\"vertical-align: top;\">\n<td>\n<ul>\n<li>Final Amendments relating to Non-Compliance with Laws and Regulations<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.irba.co.za\/upload\/40480_bn188.pdf\">Board Notice 188 of 2016<\/a><\/p>\n<\/td>\n<td>1 December 2016<\/td>\n<td>Effective as of 15 July 2017<\/td>\n<td><a href=\"https:\/\/www.irba.co.za\/upload\/58_%20NOCLAR%20-%20Final.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>&nbsp;<br><a href=\"https:\/\/www.irba.co.za\/upload\/40480_bn188.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>&nbsp;<\/td>\n<\/tr>\n<tr style=\"vertical-align: top;\">\n<td>\n<ul>\n<li>Final Amendments relating to Custody of Client Assets<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.irba.co.za\/upload\/40930_bn115.pdf\" target=\"_blank\">Board Notice 115 of 2017<\/a><\/p>\n<\/td>\n<td>12 June 2017<\/td>\n<td>Effective on or after 31 December 2017<\/td>\n<td><a href=\"https:\/\/www.irba.co.za\/upload\/Final%20Amendments%20Custody%20of%20Client%20Assets.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>&nbsp;<br><a href=\"https:\/\/www.irba.co.za\/upload\/40930_bn115.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>&nbsp;<\/td>\n<\/tr>\n<tr style=\"vertical-align: top;\">\n<td>\n<ul>\n<li>Final Amendments Addressing Long Association of Personnel with an Audit or Assurance Client<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.irba.co.za\/upload\/BN%2018%20OF%202018.pdf\" target=\"_blank\">Board Notice 18 of 2018<\/a><\/p>\n<\/td>\n<td>31 January 2018<\/td>\n<td>Paragraphs 290.148-290.168 are effective for audits of financial statements for periods beginning on or after 15 December 2018. Paragraphs 291.137-291.141 are effective as of 15 December 2018.<\/td>\n<td><a href=\"https:\/\/www.irba.co.za\/upload\/Final%20Amendments%20-%20Long%20Association.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>&nbsp;<br><a href=\"https:\/\/www.irba.co.za\/upload\/BN%2018%20OF%202018.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"5\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-4365\" aria-expanded=\"false\">Ethics Guides, Alerts and FAQs<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-4365\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-4365\" tabindex=\"0\" hidden=\"hidden\"><p>The following Ethics Implementation Guidance is available on here:<\/p><ul><li>Long Association Staff Ethics Practice Alert<\/li><li>NOCLAR Frequently Asked Questions<\/li><li>Companies Act S90(2) Guide<\/li><li>Public Interest Entity Frequently Asked Questions<\/li><\/ul><h3><span style=\"color: #7a7a7a;\">Long Association Staff Ethics Practice Alert<\/span><\/h3><p>Where necessary, IRBA Staff Practice Alerts are developed to meet local requirements.IRBA Staff Practice Alerts do not constitute authoritative pronouncements from the IRBA, nor do they amend International Standards, South African Standards, South African Practice Statements or South African Guides.<\/p><div><table width=\"1424\"><tbody><tr style=\"background-color: #f5f5f5; vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold; vertical-align: top;\" width=\"356\">Title<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold; vertical-align: top;\" width=\"356\">Date issued<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold; vertical-align: top;\" width=\"356\">Effective date<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold; vertical-align: top;\" width=\"356\">Download<\/td><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\" width=\"356\">IRBA Ethics Audit Practice Alert 1:\u00a0The Auditor\u2019s Considerations with Respect to Long Association of Personnel with an Audit Client (including Partner Rotation)<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\" width=\"356\">Sept 22<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\" width=\"356\">Immediate<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\" width=\"356\"><a href=\"https:\/\/www.irba.co.za\/upload\/Staff%20Ethics%20Alert%20-%20Long%20Association.pdf\">PDF<\/a><\/td><\/tr><\/tbody><\/table><h4><span style=\"color: #7a7a7a;\">Related Communiques<\/span><\/h4><ul><li><a href=\"https:\/\/www.irba.co.za\/upload\/90_%20Staff%20Ethics%20Practice%20Alert%201%20-%20Long%20Association.pdf\" target=\"_blank\" rel=\"noopener\">29 September 2022:\u00a0IRBA Staff Ethics Practice Alert 1: The Auditor&#8217;s Considerations with Respect to Long Association of Personnel with an Audit Client (including Partner Rotation)<\/a><\/li><\/ul><\/div><hr \/><h3><span style=\"color: #7a7a7a;\"><br \/>NOCLAR Frequently Asked Questions<\/span><\/h3><div><p style=\"text-align: left;\"><span data-teams=\"true\">NOCLAR introduces a framework for registered auditors to act in the public interest against non-compliance with laws and regulations. It introduces a proportional approach that recognises the different capacities and spheres of influence, and the different levels of public expectations, for the different types of professional services offered, and that scales the responsibilities accordingly.<\/span><\/p><table width=\"100%\"><tbody><tr style=\"background-color: #f5f5f5; vertical-align: top;\"><th style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold; vertical-align: top;\">Title<\/th><th style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold; vertical-align: top;\">Date Issued<\/th><th style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold; vertical-align: top;\">Effective Date<\/th><th style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold; vertical-align: top;\">Download Documents<\/th><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Final Amendments relating to Non-Compliance with Laws and Regulations<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">1 December 2016<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">15 July 2017<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/58_%20NOCLAR%20-%20Final.pdf\">PDF<\/a>\u00a0(449KB)<\/td><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Board Notice 32 of 2016<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">\u00a0<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/40480_bn188.pdf\">\u00a0<\/a><\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/40480_bn188.pdf\">PDF<\/a>\u00a0(199KB)<\/td><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">Communique: Final Amendments to the IRBA Code of Professional Conduct for Registered Auditors Responding to Non-Compliance with Laws and Regulations<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">\u00a0<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">\u00a0<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/CFAE-Noclar%202016.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a>\u00a0(26KB)<\/td><\/tr><tr style=\"vertical-align: top;\"><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">IRBA\u00a0Frequently Asked Questions on Non-Compliance with Laws and Regulations (NOCLAR)<br \/>Communique:\u00a0IRBA Frequently Asked Questions on NOCLAR<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">\u00a0<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\">\u00a0<\/td><td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; vertical-align: top;\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IRBA%20FAQ%20on%20NOCLAR.PDF\" target=\"_blank\" rel=\"noopener\">PDF<\/a>\u00a0(456KB)<br \/><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/34_%20IRBA%20FAQs%20on%20NOCLAR.docx\" target=\"_blank\" rel=\"noopener\">Word<\/a>\u00a0(19KB)<\/td><\/tr><\/tbody><\/table><h4><span style=\"color: #7a7a7a;\">Useful Links<\/span><\/h4><ul><li><a contenteditable=\"false\" href=\"http:\/\/www.ethicsboard.org\/responding-non-compliance-laws-and-regulations\" target=\"_blank\" rel=\"noopener\">IESBA NOCLAR Webpage<\/a><\/li><li><a contenteditable=\"false\" href=\"http:\/\/www.ifac.org\/publications-resources\/iesba-staff-questions-and-answers-responding-non-compliance-laws-regulations\" target=\"_blank\" rel=\"noopener\">IESBA Staff Questions and Answers\u2014Responding to Non-Compliance with Laws &amp; Regulations<\/a><\/li><\/ul><\/div><hr \/><h3><span style=\"color: #7a7a7a;\"><br \/>Companies Act S90(2) Guide<\/span><\/h3><div><ul><li><a href=\"https:\/\/www.irba.co.za\/guidance-for-ras\/general-guidance\/companies-act-section-902\" target=\"_blank\" rel=\"noopener\"><!-- [if gte mso 9]><xml><br \/><w:WordDocument><br \/><w:View>Normal<\/w:View><br \/><w:Zoom>0<\/w:Zoom><br 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SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Table Grid 4\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Table Grid 5\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Table Grid 6\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Table Grid 7\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Table Grid 8\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Table List 1\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Table List 2\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Table List 3\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Table List 4\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Table List 5\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Table List 6\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Table List 7\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Table List 8\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Table 3D effects 1\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Table 3D effects 2\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Table 3D effects 3\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Table Contemporary\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Table Elegant\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Table Professional\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Table Subtle 1\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Table Subtle 2\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Table Web 1\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Table Web 2\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Table Web 3\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Balloon Text\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"39\" Name=\"Table Grid\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Table Theme\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" Name=\"Placeholder Text\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"1\" QFormat=\"true\" Name=\"No Spacing\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"60\" Name=\"Light Shading\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"61\" Name=\"Light List\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"62\" Name=\"Light Grid\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"63\" Name=\"Medium Shading 1\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"64\" Name=\"Medium Shading 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"65\" Name=\"Medium List 1\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"66\" Name=\"Medium List 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"67\" Name=\"Medium Grid 1\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"68\" Name=\"Medium Grid 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"69\" Name=\"Medium Grid 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"70\" Name=\"Dark List\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"71\" Name=\"Colorful Shading\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"72\" Name=\"Colorful List\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"73\" Name=\"Colorful Grid\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"60\" Name=\"Light Shading Accent 1\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"61\" Name=\"Light List Accent 1\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"62\" Name=\"Light Grid Accent 1\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"63\" Name=\"Medium Shading 1 Accent 1\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"64\" Name=\"Medium Shading 2 Accent 1\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"65\" Name=\"Medium List 1 Accent 1\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" Name=\"Revision\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"34\" QFormat=\"true\" Name=\"List Paragraph\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"29\" QFormat=\"true\" Name=\"Quote\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"30\" QFormat=\"true\" Name=\"Intense Quote\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"66\" Name=\"Medium List 2 Accent 1\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"67\" Name=\"Medium Grid 1 Accent 1\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"68\" Name=\"Medium Grid 2 Accent 1\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"69\" Name=\"Medium Grid 3 Accent 1\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"70\" Name=\"Dark List Accent 1\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"71\" Name=\"Colorful Shading Accent 1\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"72\" Name=\"Colorful List Accent 1\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"73\" Name=\"Colorful Grid Accent 1\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"60\" Name=\"Light Shading Accent 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"61\" Name=\"Light List Accent 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"62\" Name=\"Light Grid Accent 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"63\" Name=\"Medium Shading 1 Accent 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"64\" Name=\"Medium Shading 2 Accent 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"65\" Name=\"Medium List 1 Accent 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"66\" Name=\"Medium List 2 Accent 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"67\" Name=\"Medium Grid 1 Accent 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"68\" Name=\"Medium Grid 2 Accent 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"69\" Name=\"Medium Grid 3 Accent 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"70\" Name=\"Dark List Accent 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"71\" Name=\"Colorful Shading Accent 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"72\" Name=\"Colorful List Accent 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"73\" Name=\"Colorful Grid Accent 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"60\" Name=\"Light Shading Accent 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"61\" Name=\"Light List Accent 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"62\" Name=\"Light Grid Accent 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"63\" Name=\"Medium Shading 1 Accent 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"64\" Name=\"Medium Shading 2 Accent 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"65\" Name=\"Medium List 1 Accent 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"66\" Name=\"Medium List 2 Accent 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"67\" Name=\"Medium Grid 1 Accent 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"68\" Name=\"Medium Grid 2 Accent 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"69\" Name=\"Medium Grid 3 Accent 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"70\" Name=\"Dark List Accent 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"71\" Name=\"Colorful Shading Accent 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"72\" Name=\"Colorful List Accent 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"73\" Name=\"Colorful Grid Accent 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"60\" Name=\"Light Shading Accent 4\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"61\" Name=\"Light List Accent 4\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"62\" Name=\"Light Grid Accent 4\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"63\" Name=\"Medium Shading 1 Accent 4\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"64\" Name=\"Medium Shading 2 Accent 4\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"65\" Name=\"Medium List 1 Accent 4\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"66\" Name=\"Medium List 2 Accent 4\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"67\" Name=\"Medium Grid 1 Accent 4\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"68\" Name=\"Medium Grid 2 Accent 4\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"69\" Name=\"Medium Grid 3 Accent 4\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"70\" Name=\"Dark List Accent 4\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"71\" Name=\"Colorful Shading Accent 4\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"72\" Name=\"Colorful List Accent 4\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"73\" Name=\"Colorful Grid Accent 4\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"60\" Name=\"Light Shading Accent 5\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"61\" Name=\"Light List Accent 5\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"62\" Name=\"Light Grid Accent 5\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"63\" Name=\"Medium Shading 1 Accent 5\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"64\" Name=\"Medium Shading 2 Accent 5\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"65\" Name=\"Medium List 1 Accent 5\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"66\" Name=\"Medium List 2 Accent 5\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"67\" Name=\"Medium Grid 1 Accent 5\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"68\" Name=\"Medium Grid 2 Accent 5\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"69\" Name=\"Medium Grid 3 Accent 5\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"70\" Name=\"Dark List Accent 5\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"71\" Name=\"Colorful Shading Accent 5\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"72\" Name=\"Colorful List Accent 5\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"73\" Name=\"Colorful Grid Accent 5\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"60\" Name=\"Light Shading Accent 6\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"61\" Name=\"Light List Accent 6\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"62\" Name=\"Light Grid Accent 6\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"63\" Name=\"Medium Shading 1 Accent 6\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"64\" Name=\"Medium Shading 2 Accent 6\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"65\" Name=\"Medium List 1 Accent 6\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"66\" Name=\"Medium List 2 Accent 6\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"67\" Name=\"Medium Grid 1 Accent 6\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"68\" Name=\"Medium Grid 2 Accent 6\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"69\" Name=\"Medium Grid 3 Accent 6\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"70\" Name=\"Dark List Accent 6\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"71\" Name=\"Colorful Shading Accent 6\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"72\" Name=\"Colorful List Accent 6\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"73\" Name=\"Colorful Grid Accent 6\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"19\" QFormat=\"true\" Name=\"Subtle Emphasis\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"21\" QFormat=\"true\" Name=\"Intense Emphasis\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"31\" QFormat=\"true\" Name=\"Subtle Reference\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"32\" QFormat=\"true\" Name=\"Intense Reference\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"33\" QFormat=\"true\" Name=\"Book Title\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"37\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Bibliography\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"39\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" QFormat=\"true\" Name=\"TOC Heading\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"41\" Name=\"Plain Table 1\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"42\" Name=\"Plain Table 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"43\" Name=\"Plain Table 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"44\" Name=\"Plain Table 4\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"45\" Name=\"Plain Table 5\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"40\" Name=\"Grid Table Light\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"46\" Name=\"Grid Table 1 Light\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"47\" Name=\"Grid Table 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"48\" Name=\"Grid Table 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"49\" Name=\"Grid Table 4\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"50\" Name=\"Grid Table 5 Dark\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"51\" Name=\"Grid Table 6 Colorful\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"52\" Name=\"Grid Table 7 Colorful\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"46\" Name=\"Grid Table 1 Light Accent 1\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"47\" Name=\"Grid Table 2 Accent 1\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"48\" Name=\"Grid Table 3 Accent 1\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"49\" Name=\"Grid Table 4 Accent 1\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"50\" Name=\"Grid Table 5 Dark Accent 1\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"51\" Name=\"Grid Table 6 Colorful Accent 1\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"52\" Name=\"Grid Table 7 Colorful Accent 1\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"46\" Name=\"Grid Table 1 Light Accent 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"47\" Name=\"Grid Table 2 Accent 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"48\" Name=\"Grid Table 3 Accent 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"49\" Name=\"Grid Table 4 Accent 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"50\" Name=\"Grid Table 5 Dark Accent 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"51\" Name=\"Grid Table 6 Colorful Accent 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"52\" Name=\"Grid Table 7 Colorful Accent 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"46\" Name=\"Grid Table 1 Light Accent 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"47\" Name=\"Grid Table 2 Accent 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"48\" Name=\"Grid Table 3 Accent 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"49\" Name=\"Grid Table 4 Accent 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"50\" Name=\"Grid Table 5 Dark Accent 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"51\" Name=\"Grid Table 6 Colorful Accent 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"52\" Name=\"Grid Table 7 Colorful Accent 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"46\" Name=\"Grid Table 1 Light Accent 4\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"47\" Name=\"Grid Table 2 Accent 4\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"48\" Name=\"Grid Table 3 Accent 4\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"49\" Name=\"Grid Table 4 Accent 4\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"50\" Name=\"Grid Table 5 Dark Accent 4\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"51\" Name=\"Grid Table 6 Colorful Accent 4\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"52\" Name=\"Grid Table 7 Colorful Accent 4\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"46\" Name=\"Grid Table 1 Light Accent 5\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"47\" Name=\"Grid Table 2 Accent 5\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"48\" Name=\"Grid Table 3 Accent 5\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"49\" Name=\"Grid Table 4 Accent 5\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"50\" Name=\"Grid Table 5 Dark Accent 5\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"51\" Name=\"Grid Table 6 Colorful Accent 5\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"52\" Name=\"Grid Table 7 Colorful Accent 5\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"46\" Name=\"Grid Table 1 Light Accent 6\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"47\" Name=\"Grid Table 2 Accent 6\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"48\" Name=\"Grid Table 3 Accent 6\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"49\" Name=\"Grid Table 4 Accent 6\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"50\" Name=\"Grid Table 5 Dark Accent 6\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"51\" Name=\"Grid Table 6 Colorful Accent 6\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"52\" Name=\"Grid Table 7 Colorful Accent 6\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"46\" Name=\"List Table 1 Light\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"47\" Name=\"List Table 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"48\" Name=\"List Table 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"49\" Name=\"List Table 4\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"50\" Name=\"List Table 5 Dark\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"51\" Name=\"List Table 6 Colorful\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"52\" Name=\"List Table 7 Colorful\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"46\" Name=\"List Table 1 Light Accent 1\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"47\" Name=\"List Table 2 Accent 1\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"48\" Name=\"List Table 3 Accent 1\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"49\" Name=\"List Table 4 Accent 1\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"50\" Name=\"List Table 5 Dark Accent 1\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"51\" Name=\"List Table 6 Colorful Accent 1\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"52\" Name=\"List Table 7 Colorful Accent 1\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"46\" Name=\"List Table 1 Light Accent 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"47\" Name=\"List Table 2 Accent 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"48\" Name=\"List Table 3 Accent 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"49\" Name=\"List Table 4 Accent 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"50\" Name=\"List Table 5 Dark Accent 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"51\" Name=\"List Table 6 Colorful Accent 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"52\" Name=\"List Table 7 Colorful Accent 2\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"46\" Name=\"List Table 1 Light Accent 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"47\" Name=\"List Table 2 Accent 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"48\" Name=\"List Table 3 Accent 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"49\" Name=\"List Table 4 Accent 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"50\" Name=\"List Table 5 Dark Accent 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"51\" Name=\"List Table 6 Colorful Accent 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"52\" Name=\"List Table 7 Colorful Accent 3\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"46\" Name=\"List Table 1 Light Accent 4\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"47\" Name=\"List Table 2 Accent 4\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"48\" Name=\"List Table 3 Accent 4\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"49\" Name=\"List Table 4 Accent 4\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"50\" Name=\"List Table 5 Dark Accent 4\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"51\" Name=\"List Table 6 Colorful Accent 4\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"52\" Name=\"List Table 7 Colorful Accent 4\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"46\" Name=\"List Table 1 Light Accent 5\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"47\" Name=\"List Table 2 Accent 5\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"48\" Name=\"List Table 3 Accent 5\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"49\" Name=\"List Table 4 Accent 5\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"50\" Name=\"List Table 5 Dark Accent 5\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"51\" Name=\"List Table 6 Colorful Accent 5\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"52\" Name=\"List Table 7 Colorful Accent 5\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"46\" Name=\"List Table 1 Light Accent 6\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"47\" Name=\"List Table 2 Accent 6\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"48\" Name=\"List Table 3 Accent 6\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"49\" Name=\"List Table 4 Accent 6\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"50\" Name=\"List Table 5 Dark Accent 6\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"51\" Name=\"List Table 6 Colorful Accent 6\"\/><br \/><w:LsdException Locked=\"false\" Priority=\"52\" Name=\"List Table 7 Colorful Accent 6\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Mention\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Smart Hyperlink\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Hashtag\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Unresolved Mention\"\/><br \/><w:LsdException Locked=\"false\" SemiHidden=\"true\" UnhideWhenUsed=\"true\" Name=\"Smart Link\"\/><br \/><\/w:LatentStyles><br \/><\/xml><![endif]--><!-- [if gte mso 10]><\/p>\n<style>\n \/* Style Definitions *\/<br \/> table.MsoNormalTable<br \/>\t{mso-style-name:\"Table Normal\";<br \/>\tmso-tstyle-rowband-size:0;<br \/>\tmso-tstyle-colband-size:0;<br \/>\tmso-style-noshow:yes;<br \/>\tmso-style-priority:99;<br \/>\tmso-style-parent:\"\";<br \/>\tmso-padding-alt:0cm 5.4pt 0cm 5.4pt;<br \/>\tmso-para-margin:0cm;<br \/>\tmso-pagination:widow-orphan;<br \/>\tfont-size:10.0pt;<br \/>\tfont-family:\"Times New Roman\",serif;}<br \/><\/style>\n<p><![endif]--><\/a><a href=\"https:\/\/www.irba.co.za\/upload\/2%20Section%20S90(2)%20Guidance%20document.pdf\" target=\"_blank\" rel=\"noopener\">S90(2) Guidance Document<\/a><\/li><\/ul><\/div><hr \/><h3><span style=\"color: #7a7a7a;\"><br \/>Public Interest Entity Frequently Asked Questions<\/span><\/h3><p>The IRBA adopted local amendments to the IRBA Code of Professional Conduct for registered auditors (IRBA Code) relating to the definition of public interest entities (PIE) in March 2016 and subsequently issued these frequently asked questions:<\/p><div><h4><span style=\"color: #7a7a7a;\">Related Communiques<\/span><\/h4><ul><li><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20161213033049_62.-FAQ-on-PIE.docx\">Frequently Asked Questions on Public Interest Entities in the IRBA Code of Professional Conduct<\/a><\/li><li><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160708104848_4-March-2016-CFAE-PIE-Communique-final-2.docx\">Final Amendments to the IRBA Code of Professional Conduct for Registered Auditors relating to the Definition of Public Interest Entities<\/a><\/li><\/ul><\/div><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"6\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-4366\" aria-expanded=\"false\">Ethics Communications<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-4366\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-4366\" tabindex=\"0\" hidden=\"hidden\"><div><p>\u00a0<\/p><table border=\"0\" width=\"100%\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td><div class=\"table-responsive\"><table class=\"table table-striped\" border=\"0\" width=\"100%\" cellspacing=\"2\" cellpadding=\"0\"><tbody><tr><td colspan=\"8\"><strong>Standards<\/strong><\/td><\/tr><tr style=\"background-color: #f5f5f5;\"><th style=\"text-align: left; padding: 8px 10px; border: 1px solid #ddd; font-weight: bold;\">Title<\/th><th style=\"text-align: left; padding: 8px 10px; border: 1px solid #ddd; font-weight: bold;\">Category<\/th><th style=\"text-align: left; padding: 8px 10px; border: 1px solid #ddd; font-weight: bold;\">Year<\/th><th style=\"text-align: left; padding: 8px 10px; border: 1px solid #ddd; font-weight: bold;\">Date Issued<\/th><th style=\"text-align: left; padding: 8px 10px; border: 1px solid #ddd; font-weight: bold;\">Size<\/th><th style=\"text-align: left; padding: 8px 10px; border: 1px solid #ddd; font-weight: bold;\">Type<\/th><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/37.-Final-Comm-Revised-IRBA-Code-with-SA-Enhancements-to-IESSA.pdf\" target=\"_blank\" rel=\"noopener\">Request for Comments: Proposed Revised IRBA Code of Professional Conduct for Registered Auditors with South African Enhancements to the Ethics and Independence Standards for Sustainability Assurance (Proposed Revised IRBA Code)<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2025<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">06-06-2025<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">889 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/37.-Final-Comm-Revised-IRBA-Code-with-SA-Enhancements-to-IESSA.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/25.-IESBA-Consults-on-Collective-Investment-Vehicles-and-Pension-Funds---Auditor-Independence.pdf\" target=\"_blank\" rel=\"noopener\">IESBA Consults on Collective Investment Vehicles and Pension Funds &#8211; Auditor Independence<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2025<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">23-04-2025<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">860 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/25.-IESBA-Consults-on-Collective-Investment-Vehicles-and-Pension-Funds---Auditor-Independence.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/04.-Communique---Exposure-Draft---IESSA-and-Using-the-Work-of-an-External-Expert.pdf\" target=\"_blank\" rel=\"noopener\">IESBA Initiates Public Consultation on the First Comprehensive Suite of Global Standards on Ethical Considerations in Sustainability and Assurance <\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2024<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">12-02-2024<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">128 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/04.-Communique---Exposure-Draft---IESSA-and-Using-the-Work-of-an-External-Expert.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/71.-Technology-communique.pdf\" target=\"_blank\" rel=\"noopener\">Final Pronouncement: Technology-related Revisions to the IRBA Code of Professional Conduct for Registered Auditors <\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2023<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">13-11-2023<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">102 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/71.-Technology-communique.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/69.-FP---Revisions-to-the-Definitions-of-Listed-Entity-and-Public-Interest-Entity.pdf\" target=\"_blank\" rel=\"noopener\">Final Pronouncement: Revisions to the Definitions of Listed Entity and Public Interest Entity in the IRBA Code of Professional Conduct for Registered Auditors<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2023<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">09-11-2023<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">133 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/69.-FP---Revisions-to-the-Definitions-of-Listed-Entity-and-Public-Interest-Entity.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/46.-Final-Pronouncement---Def-of-ET-and-GAs.pdf\" target=\"_blank\" rel=\"noopener\">Revisions to the IRBA Code of Professional Conduct (Revised April 2023) to Strengthen and Clarify the Independence Requirements for Group Audits <\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2023<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">08-06-2023<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">131 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/46.-Final-Pronouncement---Def-of-ET-and-GAs.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/42.-Publication-of-the-IRBA-Code-Revised-April-2023.pdf\" target=\"_blank\" rel=\"noopener\">IRBA Code of Professional Conduct for Registered Auditors (Revised April 2023)<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2023<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">15-05-2023<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">80 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/42.-Publication-of-the-IRBA-Code-Revised-April-2023.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/36.-IESBA-Consults-on-Its-Proposed-Strategy-and-Work-Plan-for-2024-2027.pdf\" target=\"_blank\" rel=\"noopener\">IESBA Consults on Its Proposed Strategy and Work Plan for 2024-2027 <\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2023<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">21-04-2023<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">64 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/36.-IESBA-Consults-on-Its-Proposed-Strategy-and-Work-Plan-for-2024-2027.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/109.-Communique-PIE-ED.pdf\" target=\"_blank\" rel=\"noopener\">Exposure Draft: Proposed Amendments to the IRBA Code of Professional Conduct for Registered Auditors &#8211; Revisions to the Definitions of Listed Entity and Public Interest Entity<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2022<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">07-12-2022<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">191 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/109.-Communique-PIE-ED.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/90.-Staff-Ethics-Practice-Alert-1---Long-Association.pdf\" target=\"_blank\" rel=\"noopener\">IRBA Staff Ethics Practice Alert 1: The Auditor&#8217;s Considerations with Respect to Long Association of Personnel with an Audit Client (including Partner Rotation)<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2022<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">29-09-2022<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">24 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/90.-Staff-Ethics-Practice-Alert-1---Long-Association.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/59.-CFAE-Call-for-nominations-June-2022.pdf\" target=\"_blank\" rel=\"noopener\">Call for Nominations to Serve on the Committee for Auditor Ethics<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2022<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">04-07-2022<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">81 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/59.-CFAE-Call-for-nominations-June-2022.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/49.-Communique_QMrelated-Conforming-Amendments-Approved-by-IRBA-Board.pdf\" target=\"_blank\" rel=\"noopener\">Quality Management-related Conforming Amendments to the IRBA Code of Professional Conduct (Revised November 2018)<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2022<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">10-06-2022<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">73 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/49.-Communique_QMrelated-Conforming-Amendments-Approved-by-IRBA-Board.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/47.-IESBA-Issues-Revisions-to-the-Definitions-of-Listed-Entity-and-PIE-in-the-Code.pdf\" target=\"_blank\" rel=\"noopener\">IESBA Expands the Definition of Public Interest Entities and the Implications for South Africa<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2022<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">31-05-2022<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">75 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/47.-IESBA-Issues-Revisions-to-the-Definitions-of-Listed-Entity-and-PIE-in-the-Code.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/35.-IESBA-Workplan-2024-27.pdf\" target=\"_blank\" rel=\"noopener\">IESBA Calls for Stakeholder Input on Future Strategy: Looking Beyond 2023!<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2022<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">26-04-2022<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">26 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/35.-IESBA-Workplan-2024-27.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/16.-Proposed-Revisions-to-the-IESBA-Code-Relating-to-the-Definition-of-Engagement-Team-and-Group-Audits.pdf\" target=\"_blank\" rel=\"noopener\">IESBA Proposes Revisions to the Code Relating to the Definition of Engagement Team and Group Audits<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2022<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">11-03-2022<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">142 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/16.-Proposed-Revisions-to-the-IESBA-Code-Relating-to-the-Definition-of-Engagement-Team-and-Group-Audits.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/13.-IESBA-ED-Technology-related-Proposed--Amendments-to-the-Code.pdf\" target=\"_blank\" rel=\"noopener\">IESBA Proposes Technology-related Amendments to the Code<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2022<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">07-03-2022<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">30 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/13.-IESBA-ED-Technology-related-Proposed--Amendments-to-the-Code.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/10.-G5---Call-for-new-CFAS-projects.pdf\" target=\"_blank\" rel=\"noopener\">Call for New Projects for the CFAS Work Programme<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2022<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">01-03-2022<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">23 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/10.-G5---Call-for-new-CFAS-projects.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/80.-IESBA-NAS-and-Fees-Revisions-Approved-by-IRBA-Board.pdf\" target=\"_blank\" rel=\"noopener\">REVISIONS TO THE IRBA CODE OF PROFESSIONAL CONDUCT (REVISED NOVEMBER 2018) RELATING TO NON-ASSURANCE SERVICES AND FEE-RELATED PROVISIONS<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2021<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">26-11-2021<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">79 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/80.-IESBA-NAS-and-Fees-Revisions-Approved-by-IRBA-Board.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/61.-IESBA-ED-QM-Conforming-Amendments-to-the-Code_For-review.pdf\" target=\"_blank\" rel=\"noopener\">IESBA Proposes Conforming Amendments to the Code Following the Issuance of the IAASB&#8217;s Suite of Quality Management Standards<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2021<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">30-08-2021<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">20 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/61.-IESBA-ED-QM-Conforming-Amendments-to-the-Code_For-review.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/35.-IESBA-NAS-and-Fees-Webinars.pdf\" target=\"_blank\" rel=\"noopener\">IESBA Global Ethics Webinars on the Non-Assurance Services and Fee-Related Revisions to the IESBA Code of Ethics<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2021<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">04-06-2021<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">27 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/35.-IESBA-NAS-and-Fees-Webinars.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/25.-IESBA-LAPIR.pdf\" target=\"_blank\" rel=\"noopener\">IESBA Launches the Post-Implementation Review of the Long Association International Independence Standard<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2021<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">28-04-2021<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">19 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/25.-IESBA-LAPIR.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/14.-Final-amendments-to-the-IRBA-Code_-Electronic-Signature.pdf\" target=\"_blank\" rel=\"noopener\">Final Amendments to Subsection 115 of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018): Electronic Signatures<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2021<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">11-03-2021<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">24 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/14.-Final-amendments-to-the-IRBA-Code_-Electronic-Signature.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/13.-Role-and-Mindset.pdf\" target=\"_blank\" rel=\"noopener\">Revisions to the IRBA Code to Promote the Role and Mindset Expected of Registered Auditors<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2021<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">10-03-2021<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">24 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/13.-Role-and-Mindset.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/03.-IESBA-Proposed-Revisions-to-the-Definitions-of-Listed-Entity-and-Public-Interest-Entity-in-the-Code.pdf\" target=\"_blank\" rel=\"noopener\">IESBA Proposes Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code and implications for South Africa<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2021<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">09-02-2021<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">29 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/03.-IESBA-Proposed-Revisions-to-the-Definitions-of-Listed-Entity-and-Public-Interest-Entity-in-the-Code.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/72.-IRBA-Code-Part-4B.pdf\" target=\"_blank\" rel=\"noopener\">Revisions to Part 4B of the IRBA Code to Reflect Terms and Concepts Used in International Standard on Assurance Engagements 3000 (Revised)<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2020<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">09-11-2020<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">24 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/72.-IRBA-Code-Part-4B.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/68.-IESBA-Technology-TF-Surveys.pdf\" target=\"_blank\" rel=\"noopener\">IESBA Seeks Stakeholder Input on Key Ethical Questions Arising from Technological Developments<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2020<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">23-10-2020<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">24 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/68.-IESBA-Technology-TF-Surveys.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/59-ED-Electronic-Signatures.pdf\" target=\"_blank\" rel=\"noopener\">The IRBA Issues for Comment an Exposure Draft on the Use of Electronic Signatures When Signing Audit, Review or Other Assurance Reports<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2020<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">18-08-2020<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">28 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/59-ED-Electronic-Signatures.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/12.-IESBA-2-webinars.pdf\" target=\"_blank\" rel=\"noopener\">IESBA Global Ethics Webinars to Explain the Proposed Revisions to the IESBA Code of Ethics<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2020<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">10-03-2020<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">30 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/12.-IESBA-2-webinars.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/08.-RCA.pdf\" target=\"_blank\" rel=\"noopener\">Final Amendments to the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) relating to Registered Candidate Auditors<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2020<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">19-02-2020<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">16 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/08.-RCA.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/04.-IESBA-Proposes-Significant-Revisions-to-the-IESBA-Code-of-Ethics.pdf\" target=\"_blank\" rel=\"noopener\">IESBA Proposes Significant Revisions to the IESBA Code of Ethics<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2020<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">04-02-2020<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">34 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/04.-IESBA-Proposes-Significant-Revisions-to-the-IESBA-Code-of-Ethics.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/45.-Proposed-Amendments-to-the-IRBA-Code-relating-to-RCAs.pdf\" target=\"_blank\" rel=\"noopener\">Proposed Amendments to the IRBA Code of Professional Conduct relating to Registered Candidate Auditors<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2019<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">28-08-2019<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">22 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/45.-Proposed-Amendments-to-the-IRBA-Code-relating-to-RCAs.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/44.-Proposed-Revisions-to-Promote-the-Role-and-Mindset-Expected-of-Professional-Accountants.pdf\" target=\"_blank\" rel=\"noopener\">IESBA Proposes Changes to Promote Role and Mindset Expectations of Professional Accountants<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2019<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">23-08-2019<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">26 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/44.-Proposed-Revisions-to-Promote-the-Role-and-Mindset-Expected-of-Professional-Accountants.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/38.-E-Code-Communique.pdf\" target=\"_blank\" rel=\"noopener\">IESBA Launches the eCode<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2019<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">04-07-2019<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">18 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/38.-E-Code-Communique.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/29.-IRBA-Rules.pdf\" target=\"_blank\" rel=\"noopener\">IRBA Rules Regarding Improper Conduct (Revised 2019)<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2019<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">04-06-2019<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">26 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/29.-IRBA-Rules.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/30.-Second-Opinions.pdf\" target=\"_blank\" rel=\"noopener\">Final Amendments to the IRBA Code of Professional Conduct for Registered Auditors in respect of Second Opinions<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2019<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">04-06-2019<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">25 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/30.-Second-Opinions.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/21.-Daily-Updates.pdf\" target=\"_blank\" rel=\"noopener\">Opportunity to Subscribe to Daily Updates on the IRBA Code of Professional Conduct (Revised November 2018) and Other Implementation Support Resources<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2019<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">29-04-2019<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">27 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/21.-Daily-Updates.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/22.-IESBA-proposes-amendments-to-Part-4-B.pdf\" target=\"_blank\" rel=\"noopener\">IESBA Proposes Revisions to Part 4B of the Code to Reflect Terms and Concepts Used in ISAE 3000 (Revised)<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2019<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">29-04-2019<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">26 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/22.-IESBA-proposes-amendments-to-Part-4-B.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/14.-IESBA-Webinars-Communique.pdf\" target=\"_blank\" rel=\"noopener\">Two IESBA Global Ethics Webinars to Support the Revised and Restructured Code of Ethics<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2019<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">14-03-2019<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">23 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/14.-IESBA-Webinars-Communique.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/11.-Proposed-Amendments-IRBA-Rules-Regarding-Improper-Conduct.pdf\" target=\"_blank\" rel=\"noopener\">Proposed Amendments to IRBA Rules Regarding Improper Conduct<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2019<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">08-03-2019<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">27 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/11.-Proposed-Amendments-IRBA-Rules-Regarding-Improper-Conduct.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/09.-Implication-of-the-IRBA-Code-on-Audit-Reports.pdf\" target=\"_blank\" rel=\"noopener\">Alert: Implications of the effective dates of the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) on the Auditor&#8217;s and Assurance Provider&#8217;s Reports<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2019<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">05-03-2019<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">43 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/09.-Implication-of-the-IRBA-Code-on-Audit-Reports.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/46.-Proposed-amendments-Section-321-of-the-IRBA-Code-Revised-Nov-2018_Second-Opinions.pdf\" target=\"_blank\" rel=\"noopener\">Proposed amendments to Section 321 of the IRBA Code (Revised November 2018): Second Opinions<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2018<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">07-12-2018<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">30 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/46.-Proposed-amendments-Section-321-of-the-IRBA-Code-Revised-Nov-2018_Second-Opinions.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/41.-Call-for-new-CFAE-projects.pdf\" target=\"_blank\" rel=\"noopener\">Call for New Projects for the CFAE Work Programme<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2018<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">30-11-2018<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">17 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/41.-Call-for-new-CFAE-projects.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/37.-IRBA-Code-Revised-2018.pdf\" target=\"_blank\" rel=\"noopener\">IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018)<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2018<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">12-11-2018<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">29 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/37.-IRBA-Code-Revised-2018.pdf\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/pdf.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/15.-Proposed-Revised-and-Restructured-Code.docx\" target=\"_blank\" rel=\"noopener\">Proposed Revised and Restructured IRBA Code of Professional Conduct<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2018<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">31-05-2018<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">31 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/15.-Proposed-Revised-and-Restructured-Code.docx\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/14.-IESBA-Consults-on-Professional-Scepticism.docx\" target=\"_blank\" rel=\"noopener\">IESBA Consults on Professional Scepticism<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2018<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">29-05-2018<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">18 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/14.-IESBA-Consults-on-Professional-Scepticism.docx\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/10.-IESBA-consults-2019-2023-SWP.docx\" target=\"_blank\" rel=\"noopener\">IESBA Consults on its 2019-2023 Strategy and Work Plan<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2018<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">23-04-2018<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">18 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/10.-IESBA-consults-2019-2023-SWP.docx\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/03.-CFAE-Long-Association.docx\" target=\"_blank\" rel=\"noopener\">Final Amendments to the IRBA Code Addressing Long Association of Personnel with an Audit or Assurance Client<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2018<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">30-01-2018<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">17 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/03.-CFAE-Long-Association.docx\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/01.-IESBA-Survey-on-level-of-Fees-Charged-by-Audit-Firms.docx\" target=\"_blank\" rel=\"noopener\">IESBA Seeks Your View on the Level of Fees Charged by Audit Firms<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2018<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">10-01-2018<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">14 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/01.-IESBA-Survey-on-level-of-Fees-Charged-by-Audit-Firms.docx\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/35.-CFAE-Call-for-nominations.docx\" target=\"_blank\" rel=\"noopener\">Call for the Nomination of RA Member to Serve on the Committee for Auditor Ethics<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2017<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">02-11-2017<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">25 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/35.-CFAE-Call-for-nominations.docx\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/34.-IRBA-FAQs-on-NOCLAR.docx\" target=\"_blank\" rel=\"noopener\">IRBA Frequently Asked Questions on NOCLAR<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2017<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">17-10-2017<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">19 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/34.-IRBA-FAQs-on-NOCLAR.docx\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/32.-IESBA-proposes-amendments-pertaining-to-Inducements.docx\" target=\"_blank\" rel=\"noopener\">IESBA Proposes Revisions Pertaining to the Offering and Accepting of Inducements<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2017<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">14-09-2017<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">18 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/32.-IESBA-proposes-amendments-pertaining-to-Inducements.docx\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20170711125404_29.-Noclar-Reminder.docx\" target=\"_blank\" rel=\"noopener\">REMINDER: IRBA Code amendments relating to Non-Compliance with Laws and Regulations become effective as of 15 July 2017<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2017<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">11-07-2017<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">25 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20170711125404_29.-Noclar-Reminder.docx\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20170815072638_26.-Custody-of-Client-Assets.doc\" target=\"_blank\" rel=\"noopener\">Final Amendments to the IRBA Code of Professional Conduct for Registered Auditors Relating to the Custody of Client Assets<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2017<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">12-06-2017<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">58 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20170815072638_26.-Custody-of-Client-Assets.doc\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/23.-IESBA-proposes-new-guidiance-for-Professional-Skepticism-and-professional-Judgment.docx\" target=\"_blank\" rel=\"noopener\">IESBA Proposes New Guidance for Professional Skepticism and Professional Judgment<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2017<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">01-06-2017<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">18 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/23.-IESBA-proposes-new-guidiance-for-Professional-Skepticism-and-professional-Judgment.docx\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20170207081817_03.-Reminder--Effective-dates.docx\" target=\"_blank\" rel=\"noopener\">REMINDER: Effective Dates of Recent Amendments to the IRBA Code of Professional Conduct, Auditing Standards and Auditor Reports<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2017<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">07-02-2017<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">20 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20170207081817_03.-Reminder--Effective-dates.docx\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20170207081911_04.-IESBA-ED.docx\" target=\"_blank\" rel=\"noopener\">IESBA Releases Exposure Drafts on the Structure of the Code &#8211; Phase 2 and Revisions to Safeguards &#8211; Phase 2<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2017<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">07-02-2017<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">20 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20170207081911_04.-IESBA-ED.docx\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20161213033049_62.-FAQ-on-PIE.docx\" target=\"_blank\" rel=\"noopener\">Frequently Asked Questions on Public Interest Entities in the IRBA Code of Professional Conduct<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2016<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">13-12-2016<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">16 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20161213033049_62.-FAQ-on-PIE.docx\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20161213011725_61.-PIE-Clarification.docx\" target=\"_blank\" rel=\"noopener\">Clarification of the definition of Public Interest Entity and Public Interest Score <\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2016<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">12-12-2016<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">19 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20161213011725_61.-PIE-Clarification.docx\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20161201011710_58.-CFAE-Noclar.docx\" target=\"_blank\" rel=\"noopener\">Final Amendments to the IRBA Code of Professional Conduct for Registered Auditors Responding to Non-Compliance with Laws and Regulations<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2016<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">01-12-2016<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">26 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20161201011710_58.-CFAE-Noclar.docx\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20161118012432_56.-CFAE-Call-for-nominations.docx\" target=\"_blank\" rel=\"noopener\">Call for the Nomination of Members to Serve on the Committee for Auditor Ethics<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2016<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">18-11-2016<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">26 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20161118012432_56.-CFAE-Call-for-nominations.docx\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160912012731_40.-Communique-Noclar_Final.docx\" target=\"_blank\" rel=\"noopener\">Proposed Amendments to the IRBA Code of Professional Conduct for Registered Auditors &#8211; Responding to Non-Compliance with Laws and Regulations (NOCLAR)<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2016<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">09-09-2016<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">21 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160912012731_40.-Communique-Noclar_Final.docx\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160708104715_9-May-custody-of-client-assets.doc\" target=\"_blank\" rel=\"noopener\">Proposed Amendments to the IRBA Code of Professional Conduct for Registered Auditors Relating to the Custody of Client Assets<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2016<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">09-05-2016<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">55 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160708104715_9-May-custody-of-client-assets.doc\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160708104848_4-March-2016-CFAE-PIE-Communique-final-2.docx\" target=\"_blank\" rel=\"noopener\">FINAL AMENDMENTS TO THE IRBA CODE OF PROFESSIONAL CONDUCT FOR REGISTERED AUDITORS RELATING TO THE DEFINITION OF PUBLIC INTEREST ENTITIES<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2016<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">04-03-2016<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">28 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160708104848_4-March-2016-CFAE-PIE-Communique-final-2.docx\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160708105011_22-February-2016-CFAE-Non-Assurance-Communique.docx\" target=\"_blank\" rel=\"noopener\">Final Amendments to the IRBA Code of Professional Conduct for Registered Auditors Relating to the Provision Of Non-Assurance Services <\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2016<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">22-02-2016<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">23 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160708105011_22-February-2016-CFAE-Non-Assurance-Communique.docx\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160708122546_10-February-2016---IESBA-releases-limited-Re-Exposure-February-2016.doc\" target=\"_blank\" rel=\"noopener\">IESBA Releases Limited Re-exposure Draft on Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2016<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">10-02-2016<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">57 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160708122546_10-February-2016---IESBA-releases-limited-Re-Exposure-February-2016.doc\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160708122843_28-January-2016--Communique_IESBA-ED_Final.docx\" target=\"_blank\" rel=\"noopener\">IESBA RELEASES EXPOSURE DRAFTS ON STRUCTURE OF THE CODE AND REVISIONS TO SAFEGUARDS<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2016<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">28-01-2016<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">19 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160708122843_28-January-2016--Communique_IESBA-ED_Final.docx\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160708123211_13-May-2015-IESBA-proposed-standard-on-responding-to-non-compliance-1.doc\" target=\"_blank\" rel=\"noopener\">IESBA\u2019S PROPOSED STANDARD ON RESPONDING TO NON-COMPLIANCE WITH LAWS AND REGULATIONS (NoCLAR)<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2015<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">13-05-2015<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">55 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160708123211_13-May-2015-IESBA-proposed-standard-on-responding-to-non-compliance-1.doc\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160708124333_16-March-2015---CFAE-PIE-ED-Communique.docx\" target=\"_blank\" rel=\"noopener\">Proposed Amendments to the IRBA Code of Professional Conduct for Registered Auditors relating to the Definition of Public Interest Entities<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2015<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">16-03-2015<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">22 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160708124333_16-March-2015---CFAE-PIE-ED-Communique.docx\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160708124558_6-February-2015--Renumbering-to-Certain-Paragraphs-of-the-Code.docx\" target=\"_blank\" rel=\"noopener\">Renumbering to Certain Paragraphs of the IRBA Code of Professional Conduct for Registered Auditors (Revised 2014)<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2015<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">06-02-2015<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">24 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160708124558_6-February-2015--Renumbering-to-Certain-Paragraphs-of-the-Code.docx\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160708125327_Communique-on-IESBA-Long-Association-ED-20140815.docx\" target=\"_blank\" rel=\"noopener\">COMMITTEE FOR AUDITOR ETHICS IESBA STRENGTHEN AUDITOR INDEPENDENCE BY ISSUING PROPOSED AMENDMENTS ADDRESSING LONG ASSOCIATION IN ETHICS CODE<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2014<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">18-08-2014<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">17 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160708125327_Communique-on-IESBA-Long-Association-ED-20140815.docx\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160708125714_27-May-2014-IEBSA-issues-Proposed-Enhancements-to-certain-Non-Assurance-Services.docx\" target=\"_blank\" rel=\"noopener\">IESBA issues Proposed Enhancements to certain Non-Assurance Services Provisions in Ethics Code<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2014<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">27-05-2014<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">15 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160708125714_27-May-2014-IEBSA-issues-Proposed-Enhancements-to-certain-Non-Assurance-Services.docx\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160708010604_18-March-2014-Code-of-Professional-Conduct-2.docx\" target=\"_blank\" rel=\"noopener\">IRBA Code of Professional Conduct for Registered Auditors (Revised 2014)<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2014<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">18-03-2014<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">25 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160708010604_18-March-2014-Code-of-Professional-Conduct-2.docx\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160725095627_18-October-2013----Code-amendments-1.doc\" target=\"_blank\" rel=\"noopener\">Proposed amendments to the Code of Professional Conduct for Registered Auditors<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2013<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">18-10-2013<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">61 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160725095627_18-October-2013----Code-amendments-1.doc\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160726011441_11-October-2012---code-of-ethics-2012-3.docx\" target=\"_blank\" rel=\"noopener\">IRBA CODE OF PROFESSIONAL CONDUCT HIGH LEVEL SUMMARY OF PROHIBITIONS APPLICABLE TO AUDITS AND REVIEWS<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2012<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">11-10-2012<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">22 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160726011441_11-October-2012---code-of-ethics-2012-3.docx\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160811102059_12-September-2012-IESBA-proposed-changes----Illegal-acts-6.doc\" target=\"_blank\" rel=\"noopener\">IESBA issues Proposed Changes to the Code of Ethics to Address Illegal Acts<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2012<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">12-09-2012<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">52 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160811102059_12-September-2012-IESBA-proposed-changes----Illegal-acts-6.doc\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160811102344_12-September-2012-IESBA-changes-to-definition-of-those-charged-with-governance.doc\" target=\"_blank\" rel=\"noopener\">IESBA issues Proposed Changes to the Definition of \u201cThose Charged with Governance\u201d<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2012<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">12-09-2012<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">53 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160811102344_12-September-2012-IESBA-changes-to-definition-of-those-charged-with-governance.doc\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160811102716_27.--20120720-Ethics-Workshops-for-Registered-Auditors.doc\" target=\"_blank\" rel=\"noopener\">ETHICS WORKSHOPS FOR REGISTERED AUDITORS <\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2012<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">20-07-2012<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">74 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160811102716_27.--20120720-Ethics-Workshops-for-Registered-Auditors.doc\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160811102911_7.--20120216-Ethics-Workshops-For-Registered-Auditors---Research-regarding-additional-dates-and-Venues.doc\" target=\"_blank\" rel=\"noopener\">ETHICS WORKSHOPS FOR REGISTERED AUDITORS Research regarding additional dates and venues <\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2012<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">17-02-2012<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">49 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160811102911_7.--20120216-Ethics-Workshops-For-Registered-Auditors---Research-regarding-additional-dates-and-Venues.doc\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160811103153_5-January-2012-IESBA-code-of-ethics--2.doc\" target=\"_blank\" rel=\"noopener\">IESBA issues Proposed Changes to the Code of Ethics for Professional Accountants \u201cAddressing Conflicts of Interest\u201d<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2012<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">05-01-2012<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">52 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160811103153_5-January-2012-IESBA-code-of-ethics--2.doc\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160811115928_23-November-2011-proposed-changes-to-the-code-of-ethics-1.doc\" target=\"_blank\" rel=\"noopener\">IESBA issues Proposed Changes to the Code of Ethics for Professional Accountants Related to Provisions Addressing a Breach of a Requirement of the Code<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2011<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">23-11-2011<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">53 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160811115928_23-November-2011-proposed-changes-to-the-code-of-ethics-1.doc\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160811120536_28.--20100729-CFAE-nominations.docx\" target=\"_blank\" rel=\"noopener\">Call for nomination of persons to serve on the Committee for Auditor Ethics (CFAE)<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2010<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">29-07-2010<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">22 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160811120536_28.--20100729-CFAE-nominations.docx\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160811095359_22.--20100623-Code-of-Conduct.doc\" target=\"_blank\" rel=\"noopener\">IRBA issues Rules Regarding Improper Conduct and Code of Professional Conduct for Registered Auditors<\/a><\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td valign=\"top\" width=\"5%\">2010<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"10%\">23-06-2010<\/td><td valign=\"top\" nowrap=\"nowrap\" width=\"5%\">45 KB<\/td><td valign=\"top\" width=\"5%\"><a href=\"https:\/\/www.irba.co.za\/upload\/report_files\/20160811095359_22.--20100623-Code-of-Conduct.doc\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.irba.co.za\/upload\/report_type_icons\/doc.gif\" \/><\/a><\/td><\/tr><tr><td valign=\"top\" width=\"30%\">Final Amendments to the IRBA Code of Professional Conduct for Registered Auditors relating to the Definition of Public Interest Entities<\/td><td valign=\"top\" width=\"20%\">Ethics<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><\/tbody><\/table><\/div><\/td><\/tr><\/tbody><\/table><\/div><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"7\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-4367\" aria-expanded=\"false\">Archive<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-4367\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-4367\" tabindex=\"0\" hidden=\"hidden\"><table class=\"table table-striped margin-bottom-0\" width=\"100%\">\n<tbody>\n<tr style=\"background-color: #f5f5f5; vertical-align: top;\">\n<td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold;\"><b>Title<\/b><\/td>\n<td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold;\"><b>Date Issued<\/b><\/td>\n<td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold;\"><b>Effective Date<\/b><\/td>\n<td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold;\"><b>Download Documents<\/b><\/td>\n<\/tr>\n<tr style=\"vertical-align: top;\">\n<td>Rules Regarding Improper Conduct and Code of Professional Conduct for Registered Auditors (no longer applicable)<\/td>\n<td>1 June 2010<\/td>\n<td>Effective 1 January 2011 to 31 March 2014. The Code is subject to transitional provisions<\/td>\n<td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IRBA%20Rules%20Regarding%20Improper%20Conduct%20%20Code%20of%20Professional%20Conduct%20Issued%201%20June%202010.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>&nbsp;<\/td>\n<\/tr>\n<tr style=\"vertical-align: top;\">\n<td>Board Notice 89 issued in Government Gazette No. 33305<\/td>\n<td>18 June 2010<\/td>\n<td>&nbsp;<\/td>\n<td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Board%20Notice%2089%20of%202010.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>&nbsp;<\/td>\n<\/tr>\n<tr style=\"vertical-align: top;\">\n<td>Code of Professional Conduct (no longer effective)<\/td>\n<td>&nbsp;<\/td>\n<td>Effective 1 January 1997 to 31 December 2010<\/td>\n<td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Code%20of%20Professional%20Conduct%20to%2031%20Dec%202010.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>&nbsp;(English)&nbsp;&nbsp;<br><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Afrikaans%20-%20Code%20of%20Professional%20Conduct%20to%2031%20Dec%202010.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>&nbsp;(Afrikaans)&nbsp;<\/td>\n<\/tr>\n<tr style=\"vertical-align: top;\">\n<td>\u2018Old\u2019 Disciplinary Rules<\/td>\n<td>&nbsp;<\/td>\n<td>Effective 1 July 1990 to 31 December 2010<\/td>\n<td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Legal%20-%20Disciplinary%20Rules%20-%20English%20to%2031%20Dec%202010.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>&nbsp;(English)&nbsp;&nbsp;<br><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Legal%20-%20Disciplinary%20Rules%20-%20Afrikaans%20to%2031%20Dec%202010.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>&nbsp;(Afrikaans)&nbsp;<\/td>\n<\/tr>\n<tr style=\"background-color: #f5f5f5; vertical-align: top;\">\n<td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold;\"><strong>Ethics Awareness<\/strong><\/td>\n<td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold;\"><strong>Date issued<\/strong><\/td>\n<td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold;\"><strong>Title<\/strong><\/td>\n<td style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold;\"><strong>Download documents<\/strong><\/td>\n<\/tr>\n<tr style=\"vertical-align: top;\">\n<td>IRBA Ethics Workshop 2014<\/td>\n<td>2014<\/td>\n<td>Programme<\/td>\n<td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IRBA%20Ethics%20Workshops%202014%20Programme.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>&nbsp;<\/td>\n<\/tr>\n<tr style=\"vertical-align: top;\">\n<td>&nbsp;<\/td>\n<td>&nbsp;<\/td>\n<td>IRBA Ethics Workshop 2014<\/td>\n<td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IRBA%20Ethics%20Workshop%202014%20(Powerpoint%20Presentation).pptx\" target=\"_blank\" rel=\"noopener\">PPTX<\/a>&nbsp;<\/td>\n<\/tr>\n<tr style=\"vertical-align: top;\">\n<td>&nbsp;<\/td>\n<td>&nbsp;<\/td>\n<td>Att 2 \u2013 Decision Making Matrix<\/td>\n<td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Att%202-%20Decison%20Making%20Matrix.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>&nbsp;<\/td>\n<\/tr>\n<tr style=\"vertical-align: top;\">\n<td>&nbsp;<\/td>\n<td>&nbsp;<\/td>\n<td>Att 3 \u2013 Documentation in Respect of Ethical Conflict Resolution<\/td>\n<td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Att%203-Documentation%20%20in%20Respect%20of%20Ethical%20Conflict%20Resolution.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>&nbsp;<\/td>\n<\/tr>\n<tr style=\"vertical-align: top;\">\n<td>&nbsp;<\/td>\n<td>&nbsp;<\/td>\n<td>Att 4 \u2013 Reasonable and Informed Third Party Case Study<\/td>\n<td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Att%204-%20Reasonable%20and%20Informed%20Third%20Party%20Case%20Study.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>&nbsp;<\/td>\n<\/tr>\n<tr style=\"vertical-align: top;\">\n<td>&nbsp;<\/td>\n<td>&nbsp;<\/td>\n<td>Att 5 \u2013 Firm and Network Firms Case Study<\/td>\n<td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Att%205-%20Firm%20and%20Network%20Firms%20Case%20Study.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>&nbsp;<\/td>\n<\/tr>\n<tr style=\"vertical-align: top;\">\n<td>&nbsp;<\/td>\n<td>&nbsp;<\/td>\n<td>Att 6 \u2013 Audit Fees and Independence Case Study<\/td>\n<td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Att%206-Audit%20Fees%20and%20Independence%20Case%20Study.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>&nbsp;<\/td>\n<\/tr>\n<tr style=\"vertical-align: top;\">\n<td>&nbsp;<\/td>\n<td>&nbsp;<\/td>\n<td>IRBA Ethics DVD&nbsp;2014 Order Form<\/td>\n<td><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Ethics%20Workshop%202014%20DVD%20Order%20form.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a>&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\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 The IRBA Code of Professional Conduct SAAPS Exposure Drafts and Comment Letters Audit Practice Alerts The IRBA Code of Professional Conduct Home Audit and Ethics Pronouncements \u00a0The IRBA Code [&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 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