{"id":5359,"date":"2025-10-28T01:34:30","date_gmt":"2025-10-28T01:34:30","guid":{"rendered":"https:\/\/www.lis-demos.co.za\/irba2025\/?page_id=5359"},"modified":"2026-07-06T00:42:41","modified_gmt":"2026-07-05T22:42:41","slug":"legislation","status":"publish","type":"page","link":"https:\/\/www.lis-demos.co.za\/irba2025\/legislation\/","title":{"rendered":"Legislation"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"5359\" class=\"elementor elementor-5359\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7247787 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=\"7247787\" 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-a3cd61b\" data-id=\"a3cd61b\" 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-45684e3 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=\"45684e3\" 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-90a5f37\" data-id=\"90a5f37\" 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-9f59daa elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"9f59daa\" 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-708ab8ff\" data-id=\"708ab8ff\" 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-1ef4dfec 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=\"1ef4dfec\" 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-1-1ef4dfec\" class=\"hfe-nav-menu\"><li id=\"menu-item-8041\" 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\/legislation\/\" class = \"hfe-menu-item\">Legislation<\/a><\/li>\n<li id=\"menu-item-8719\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/guidance-for-ras\/disciplinary-process\/audting-professions-act-act-26-of-2005\/\" class = \"hfe-menu-item\">Auditing Profession Act (Act 26 of 2005)<\/a><\/li>\n<li id=\"menu-item-16030\" 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\/irba-rules\/\" class = \"hfe-menu-item\">IRBA Rules<\/a><\/li>\n<li id=\"menu-item-16031\" class=\"menu-item menu-item-type-post_type menu-item-object-page parent hfe-creative-menu\"><a href=\"https:\/\/www.lis-demos.co.za\/irba2025\/mandatory-audit-firm-rotation\/\" class = \"hfe-menu-item\">Mandatory Audit Firm Rotation<\/a><\/li>\n<li id=\"menu-item-8043\" 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\/popi-act\/\" class = \"hfe-menu-item\">POPIA<\/a><\/li>\n<li id=\"menu-item-8066\" 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\/paia-act\/\" class = \"hfe-menu-item\">PAIA<\/a><\/li>\n<li id=\"menu-item-8327\" 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\/pfma\/\" class = \"hfe-menu-item\">PFMA<\/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-ae8b34e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ae8b34e\" 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-2947c0c\" data-id=\"2947c0c\" 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-85477c6 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"85477c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;zoomIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Legislation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f55a8ab elementor-widget elementor-widget-text-editor\" data-id=\"f55a8ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><i class=\"fas fa-home\"><\/i> <span style=\"color: #993366;\"><a style=\"color: #993366;\" href=\"https:\/\/www.lis-demos.co.za\/irba2025\/\">Home<\/a> <i class=\"fas fa-angle-double-right separator\"><\/i> Library<i class=\"fas fa-angle-double-right separator\"><\/i>\u00a0Legislation<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9356e28 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9356e28\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-757454d\" data-id=\"757454d\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2a65212 elementor-widget elementor-widget-text-editor\" data-id=\"2a65212\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3><span style=\"color: #7a7a7a;\"><strong>Legal and Regulatory Framework<\/strong><\/span><\/h3><h4><strong><br \/><span style=\"color: #7a7a7a;\">Primary Legislation<\/span><\/strong><\/h4><p>The Act was assented on 12 January 2006 and came into operation on 1 April 2006. The version provided is the current consolidated version of the Act, incorporating all amendments up to 14 July 2023.<\/p><table width=\"623\"><tbody><tr style=\"background-color: #f5f5f5;\"><th style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold;\">Title<\/th><th style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold;\">Download<\/th><\/tr><tr><td width=\"463\">The Auditing Profession Act 26 of 2005 (the \u201cAct\u201d)<\/td><td width=\"161\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/APA26of2005asat14072023.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td><\/tr><\/tbody><\/table><h4><span style=\"color: #7a7a7a;\"><strong>Subordinate Legislation (Issued in terms of the Act)<\/strong><\/span><\/h4><p>In terms of the Act, certain matters, including monetary sanctions, are prescribed by the Minister of Finance through notices published in the Government Gazette.<\/p><table><tbody><tr style=\"background-color: #f5f5f5;\"><th style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold;\">Title<\/th><th style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold;\">Download<\/th><\/tr><tr><td width=\"463\">Government Notice 4933 of 6 June 2024 \u2013 Auditing Profession Act: Maximum Fines<\/td><td width=\"161\"><a href=\"https:\/\/www.irba.co.za\/upload\/Government%20notice%204933-%20%206%20June%202024%20Auditing%20Profession%20Act%20-%20maximum%20fines.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td><\/tr><tr><td width=\"463\">Government Notice 3549 of 15 June 2023 \u2013 Auditing Profession Act: Maximum Fines<\/td><td width=\"161\"><a href=\"https:\/\/www.irba.co.za\/upload\/Government%20notice%203549%20-%2015%20June%202023%20%20Auditing%20Profession%20Act%20-%20maximum%20fines.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td><\/tr><\/tbody><\/table><h4><span style=\"color: #7a7a7a;\"><strong>Guidance Documents<\/strong><\/span><\/h4><table><tbody><tr style=\"background-color: #f5f5f5;\"><th style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold;\">Title<\/th><th style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold;\">Download<\/th><\/tr><tr><td width=\"463\">Auditing Professions Act \u2013 Explanatory Note on Applicable Monetary Sanctions 6-6-2024<\/td><td width=\"161\"><a href=\"https:\/\/www.irba.co.za\/upload\/Auditing%20Profession%20Act%20-%20Explanatory%20note%20on%20applicable%20monetary%20sanctions%206-6-2024.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td><\/tr><\/tbody><\/table><h4><span style=\"color: #7a7a7a;\"><strong>Historical \/ Repealed Legislation<\/strong><\/span><\/h4><p>The Public Accountants and Auditors Act 80 of 1991 historically governed the auditing profession in South Africa. The Act was repealed in full with effect from 1 April 2006, when the Auditing Profession Act 26 of 2005 came into operation and established the current regulatory framework under the Independent Regulatory Board for Auditors (IRBA).<\/p><table><tbody><tr style=\"background-color: #f5f5f5;\"><th style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold;\">Title<\/th><th style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold;\">Download<\/th><\/tr><tr><td width=\"463\">Public Accountants and Auditors Act 80 of 1991<\/td><td width=\"161\"><a href=\"https:\/\/www.irba.co.za\/upload\/Public%20Accountants%20and%20Auditors%20Act%201991%20(Act%2080%20of%201991)-English.pdf\" target=\"_blank\" rel=\"noopener\">PDF<\/a><\/td><\/tr><\/tbody><\/table><h4><span style=\"color: #7a7a7a;\"><strong>IRBA Strategy Documents<\/strong><\/span><\/h4><table><tbody><tr style=\"background-color: #f5f5f5;\"><th style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold;\">Title<\/th><th style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold;\">Download<\/th><\/tr><tr><td width=\"463\">Regulatory Strategy April 2026<\/td><td width=\"161\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Regulatory%20Strategy%20-%20March%202026.pdf\">PDF<\/a><\/td><\/tr><tr><td width=\"463\">Regulatory Strategy October 2021<\/td><td width=\"161\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/Approved%20Strategy%20-%202021.pdf\">PDF<\/a><\/td><\/tr><\/tbody><\/table><h4><span style=\"color: #7a7a7a;\"><strong>IRBA Policies<\/strong><\/span><\/h4><table><tbody><tr style=\"background-color: #f5f5f5;\"><th style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold;\">Title<\/th><th style=\"padding: 8px 10px; text-align: left; border: 1px solid #ddd; font-weight: bold;\">Download<\/th><\/tr><tr><td width=\"463\">IRBA Language Policy (Revised 2024)<\/td><td width=\"161\"><a contenteditable=\"false\" href=\"https:\/\/www.irba.co.za\/upload\/IRBA%20Language%20Policy%20(Revised%202024).pdf\">PDF<\/a><\/td><\/tr><\/tbody><\/table><p style=\"text-align: justify;\"><em><strong>Disclaimer: <\/strong>The documents published on this webpage are provided for general information purposes only to facilitate access to the Auditing Profession Act and related instruments. The consolidated version of the Auditing Profession Act 26 of 2005 (as amended) is the authoritative version currently in force. While every effort is made to ensure that the information made available is accurate and up to date, the IRBA does not warrant the completeness, accuracy, or legal status of any document published on this site. Government Gazette publications remain the official source of legislation and subordinate instruments. In the event of any inconsistency, the version published in the Government Gazette shall prevail.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Menu Legislation Auditing Profession Act (Act 26 of 2005) IRBA Rules Mandatory Audit Firm Rotation POPIA PAIA PFMA Legislation Home Library\u00a0Legislation Legal and Regulatory Framework Primary Legislation The Act was [&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":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"disabled","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false,"footnotes":""},"class_list":["post-5359","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Legislation - IRBA<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Legislation - IRBA\" \/>\n<meta property=\"og:description\" content=\"Menu Legislation Auditing Profession Act (Act 26 of 2005) IRBA Rules Mandatory Audit Firm Rotation POPIA PAIA PFMA Legislation Home Library\u00a0Legislation Legal and Regulatory Framework Primary Legislation The Act was [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.lis-demos.co.za\/irba2025\/legislation\/\" \/>\n<meta property=\"og:site_name\" content=\"IRBA\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-05T22:42:41+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/legislation\\\/\",\"url\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/legislation\\\/\",\"name\":\"Legislation - IRBA\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/#website\"},\"datePublished\":\"2025-10-28T01:34:30+00:00\",\"dateModified\":\"2026-07-05T22:42:41+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/legislation\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/legislation\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/legislation\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Legislation\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/#website\",\"url\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/\",\"name\":\"IRBA\",\"description\":\"Upholding Trust, Ensuring Integrity.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/#organization\",\"name\":\"IRBA\",\"url\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/IRBA-Logo-1-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/IRBA-Logo-1-scaled.jpg\",\"width\":2560,\"height\":1057,\"caption\":\"IRBA\"},\"image\":{\"@id\":\"https:\\\/\\\/www.lis-demos.co.za\\\/irba2025\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Legislation - IRBA","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"en_US","og_type":"article","og_title":"Legislation - IRBA","og_description":"Menu Legislation Auditing Profession Act (Act 26 of 2005) IRBA Rules Mandatory Audit Firm Rotation POPIA PAIA PFMA Legislation Home Library\u00a0Legislation Legal and Regulatory Framework Primary Legislation The Act was [&hellip;]","og_url":"https:\/\/www.lis-demos.co.za\/irba2025\/legislation\/","og_site_name":"IRBA","article_modified_time":"2026-07-05T22:42:41+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.lis-demos.co.za\/irba2025\/legislation\/","url":"https:\/\/www.lis-demos.co.za\/irba2025\/legislation\/","name":"Legislation - IRBA","isPartOf":{"@id":"https:\/\/www.lis-demos.co.za\/irba2025\/#website"},"datePublished":"2025-10-28T01:34:30+00:00","dateModified":"2026-07-05T22:42:41+00:00","breadcrumb":{"@id":"https:\/\/www.lis-demos.co.za\/irba2025\/legislation\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.lis-demos.co.za\/irba2025\/legislation\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.lis-demos.co.za\/irba2025\/legislation\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.lis-demos.co.za\/irba2025\/"},{"@type":"ListItem","position":2,"name":"Legislation"}]},{"@type":"WebSite","@id":"https:\/\/www.lis-demos.co.za\/irba2025\/#website","url":"https:\/\/www.lis-demos.co.za\/irba2025\/","name":"IRBA","description":"Upholding Trust, Ensuring Integrity.","publisher":{"@id":"https:\/\/www.lis-demos.co.za\/irba2025\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.lis-demos.co.za\/irba2025\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.lis-demos.co.za\/irba2025\/#organization","name":"IRBA","url":"https:\/\/www.lis-demos.co.za\/irba2025\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.lis-demos.co.za\/irba2025\/#\/schema\/logo\/image\/","url":"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2025\/01\/IRBA-Logo-1-scaled.jpg","contentUrl":"https:\/\/www.lis-demos.co.za\/irba2025\/wp-content\/uploads\/2025\/01\/IRBA-Logo-1-scaled.jpg","width":2560,"height":1057,"caption":"IRBA"},"image":{"@id":"https:\/\/www.lis-demos.co.za\/irba2025\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/www.lis-demos.co.za\/irba2025\/wp-json\/wp\/v2\/pages\/5359","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.lis-demos.co.za\/irba2025\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.lis-demos.co.za\/irba2025\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.lis-demos.co.za\/irba2025\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/www.lis-demos.co.za\/irba2025\/wp-json\/wp\/v2\/comments?post=5359"}],"version-history":[{"count":127,"href":"https:\/\/www.lis-demos.co.za\/irba2025\/wp-json\/wp\/v2\/pages\/5359\/revisions"}],"predecessor-version":[{"id":25298,"href":"https:\/\/www.lis-demos.co.za\/irba2025\/wp-json\/wp\/v2\/pages\/5359\/revisions\/25298"}],"wp:attachment":[{"href":"https:\/\/www.lis-demos.co.za\/irba2025\/wp-json\/wp\/v2\/media?parent=5359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}