• Auditing Profession Act, 2005 (Act No. 26 of 2005)
  • Notice No. 32 of 2006
  • Act
  • Chapter I : Interpretation and Objects of Act
    • 1. Definitions
    • 2. Objects of Act
  • Chapter II : Independent Regulatory Board for Auditors
    • Part 1 : Establishment and legal status of Regulatory Board
      • 3. Establishment and legal status
    • Part  2 : Functions of Regulatory Board
      • 4. General functions
      • 5. Functions with regard to accreditation of professional bodies
      • 6. Functions with regard to registration of auditors
      • 7. Functions with regard to education, training and professional development
      • 8. Functions with regard to fees and charges
    • Part  3 : Powers of Regulatory Board
      • 9. General powers
      • 10. Powers to make rules
    • Part  4 : Governance of Regulatory Board
      • 11. Appointment of members of Regulatory Board
      • 12. Term of office of members of Regulatory Board
      • 13. Disqualification from membership and vacation of office
      • 14. Chairperson and deputy chairperson
      • 15. Meetings
      • 16. Decisions
      • 17. Duties of members
      • 18. Chief executive officer
      • 19. Delegations
    • Part  5 : Committees of Regulatory Board
      • 20. Establishment of committees
      • 21. Committee for auditor ethics
      • 22. Committee for auditing standards
      • 23. Matters relating to appointment of members to committees for auditor ethics and for auditing standards
      • 24. Investigating committee
      • 24A. Disciplinary committee
      • 24B. Subcommittees of Regulatory Board
    • Part  6 : Funding and financial management of Regulatory Board
      • 25. Funding
      • 26. Annual budget and strategic plan
      • 27. Financial management, financial statements and annual report
    • Part  7 : National Government oversight and executive authority
      • 28. Executive authority
      • 29. Ministerial representatives
      • 30. Investigations
      • 31. Information
  • Chapter III : Accreditation and Registration
    • Part 1 : Accreditation of professional bodies
      • 32. Application for accreditation
      • 33. Requirements for accreditation
      • 34. Retaining accreditation
      • 35.Termination of accreditation
      • 36. Effect of termination of accreditation on registered auditors
    • Part 2 : Registration of individual auditors and firms
      • 37. Registration of individuals as registered auditors
      • 38. Registration of firms as registered auditors
      • 39. Termination of registration of registered auditors and registered candidate auditors
      • 40. Renewal of registration and re-registration
  • Chapter IV : Conduct by and Liability of Registered Auditors
    • 41. Practice
    • 42. Compliance with rules
    • 43. Information to be furnished
    • 44. Duties in relation to audit
    • 45. Duty to report on irregularities
    • 46. Limitation of liability
  • Chapter V : Accountability of Registered Auditors
    • 47. Inspections
    • 48. Investigation of charge of improper conduct
    • 48A. Powers to enter and search premises
    • 48B. Warrants
    • 49. Process following investigation
    • 50. Disciplinary hearing
    • 51. Sanctions in admission of guilt process
    • 51A. Application of certain provisions to registered candidate auditors
    • 51B. Sanctions in disciplinary hearing process
  • Chapter VI : Offences
    • 52. Reportable irregularities and false statements
    • 53. Offences relating to investigation and disciplinary process
    • 54. Offences relating to public practice
  • Chapter VII : General Matters
    • 55. Powers of Minister
    • 56. Indemnity
    • 57. Administrative matters
    • 57A. Protection of information
    • 58. Repeal and amendment of laws
    • 59. Transitional provisions
    • 60. Short title and commencement
  • Schedule
    • Laws Repealed
• Notices
  • Regulatory Strategy for Independent Regulatory Board for Auditors
    • Notice No. 1435 of 2021
    • Foreword
    • Part A : General Information
      • Purpose of this Document
      • Overview of the IRBA
      • Organisational Structure and Governance
    • Part B : IRBA Mandate
      • Constitutional Mandate
      • Legislative and Policy Mandate
      • Strategic Links to the National Development Plan (2011)
    • Part C : Comprehensive Stakeholder Engagement
      • Communication Approach
      • Connect with the IRBA
    • Part D : Funding of the IRBA
    • Part E : IRBA General Information
    • List of Abbreviations
  • [Withdrawn] Maximum monetary fines in terms of the Auditing Profession Act, 2005
    • Notice No. 3549 of 2023
  • Determination of Maximum Fines
    • Notice No. 4933 of 2024
• Board Notices
  • Independent Regulatory Board for Auditors
    • Public Practice Examination (PPE) - Examination Regulations
      • Board Notice 93 of 2009
      • Introduction
      • 1. Definitions
      • 2. Statutorily Prescribed Examination
      • 3. Admission Requirements
      • 4. Application for Admission to the Examination
      • 5. Compilation of Examination
      • 6. Nature of Examination
      • 7. Changes in Legislations, Statements and Exposure Drafts
      • 8. Permitted Texts
      • 9. Anonymity of Candidates
      • 10. Confidentiality
      • 11. Ownership, Copyright and Access
      • 12. Examination Venues
      • 13. Alternative Examination Arrangements
      • 14. Examination Room Regulations
      • 15. Identification of Candidates
      • 16. The Use of Calculators, Other Electronic Equipment and Cell Phones
      • 17. Sharing of Examination Stationery
      • 18. Disqualification from the Examination
      • 19. Marking of Examination Scripts
      • 20. Adjudication of Results
      • 21. Reporting of Results
      • 22. General
      • Annexure A
    • New Rules Regarding Improper Conduct and Code of Professional Conduct for Registered Auditors
      • Board Notice No. 89 of 2010
      • Rules Regarding Improper Conduct
        • 1. Definitions
        • 2. Improper conduct
      • Code of Professional Conduct for Registered Auditors
        • Status of the Code
        • Definitions
        • Part A : General Application of the Code
          • Section 100 : Introduction and Fundamental Principles
          • Section 110 : Integrity
          • Section 120 : Objectivity
          • Section 130 : Professional Competence and Due Care
          • Section 140 : Confidentiality
          • Section 150 : Professional Behaviour
        • Part B : Registered Auditors in Public Practice
          • Section 200 : Introduction
          • Section 210 : Professional Appointment
          • Section 220 : Conflicts of Interest
          • Section 230 : Second Opinions
          • Section 240 : Fees and Other Types of Remuneration
          • Section 250 : Marketing Professional Services
          • Section 260 : Gifts and Hospitality
          • Section 270 : Custody of Client Assets
          • Section 280 : Objectivity - All Services
          • Section 290 : Independence-Audit and Review Engagements
            • Structure of Section
            • A Conceptual Framework Approach to Independence
            • Networks and Network Firms
            • Public Interest Entities
            • Related Entities
            • Those Charged with Governance
            • Documentation
            • Engagement Period
            • Other Considerations
            • Application of the Conceptual Framework Approach to Independence
            • Financial Interests
            • Loans and Guarantees 
            • Business Relationships
            • Family and Personal Relationships
            • Employment with an Audit Client
            • Temporary Staff Assignments
            • Recent Service with an Audit Client
            • Serving as a Director or Officer of an Audit Client
            • Long Association of Senior Personnel (Including Partner Rotation) with an Audit Client
            • Provision of Non-assurance Services to Audit Clients
            • Fees
            • Compensation and Evaluation Policies
            • Gifts and Hospitality
            • Actual or Threatened Litigation
            • Reports that Include a Restriction on Use and Distribution
          • Section 291 : Independence - Other Assurance Engagements
            • Structure of Section
            • A Conceptual Framework Approach to Independence
            • Assurance Engagements
            • Assertion-Based Assurance Engagements
            • Direct Reporting Assurance Engagements
            • Reports that Include a Restriction on Use and Distribution
            • Multiple Responsible Parties
            • Documentation
            • Engagement Period
            • Other Considerations
            • Application of the Conceptual Framework Approach to Independence
            • Financial Interests
            • Loans and Guarantees
            • Family and Personal Relationships
            • Employment with Assurance Clients
            • Recent Service with an Assurance Client
            • Serving as a Director or Officer of an Assurance Client
            • Long Association of Senior Personnel with Assurance Clients
            • Provision of Non-assurance Services to Assurance Clients
            • Fees
            • Gifts and Hospitality
            • Actual or Threatened Litigation
      • Effective Date
    • Fees Payable to the IRBA with effect from 1 April 2016
      • Board Notice No. 25 of 2016
    • Firm Fees Payable to the IRBA with effect from 1 April 2018
      • Board Notice No. 86 of 2018
    • Amendments to the Code of Professional Conduct for Registered Auditors
      • Board Notice 171 of 2018
      • Board Notice 207 of 2022
    • Fees Payable to the IRBA with effect from 1 April 2019
      • Board Notice 24 of 2019
    • Fees Payable to the IRBA with effect from 1 April 2020
      • Board Notice 47 of 2020
    • Amendments to Part 4B of the Professional Conduct for Registered Auditors to reflect terms and concepts used in International Standard on Assurance Engagements 3000 (Revised)
      • Board Notice 141 of 2020
    • Fees Payable to the IRBA with effect from 1 April 2021
      • Board Notice 13 of 2021
    • Amendments to the Code of Professional Conduct for Registered Auditors to Promote the Role and Mindset expected of Registered Auditors and the use of Electronic Signatures when signing Audit or other Assurance Reports
      • Board Notice 25 of 2021
    • Assurance Fees Payable to the IRBA with effect from 01 April 2021
      • Board Notice 67 of 2021
    • Revisions to the Code Addressing the Objectivity of an Engagement Quality Reviewer and Other Appropriate Reviewers
      • Board Notice 112 of 2021
    • Adoption of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements Handbooks in terms of the Act
      • Board Notice 146 of 2021
    • Fees Payable to the IRBA with effect from 1 April 2022
      • Board Notice 222 of 2022
    • [Replaced] Assurance Fees Payable to the IRBA with effect from 10 June 2022
      • Board Notice 291 of 2022
    • Assurance Fees Payable to the IRBA with effect from 10 June 2022
      • Board Notice 300 of 2022
    • Fees Payable to the IRBA with effect from 1 April 2023
      • Board Notice 405 of 2023
    • Fees on Assurance Engagements Payable to the IRBA with effect from 1 June 2023
      • Board Notice 448 of 2023
    • Rule on Enhanced Auditor Reporting for the Audit of Financial Statements of Public Interest Entities
      • Board Notice 475 of 2023
    • Adoption of the International Auditing and Assurance Standards Board's (IAASB) 2022 Handbook of International Quality Management, Auditing, Review, other Assurance, and related services pronouncements in terms of the Act, as amended
      • Board Notice 509 of 2023
    • Four Rules Arising from the International Standards on Quality Management
      • Board Notice 512 of 2023
    • Fees Payable to the IRBA with effect from 1 April 2024
      • Board Notice 569 of 2024
    • Fees on Assurance Engagements Payable to the IRBA with effect from 1 June 2024
      • Board Notice 624 of 2024
    • Registration of Registered Auditors and Registered Candidate Auditors
      • Board Notice 667 of 2024
      • Summary of the Relevant Sections of the Act
      • 1. Registration as a Registered auditor
      • 2. Registration as a registered candidate auditor
      • 3. Registration of firms
      • 4. Period of validity of the registration of an individual Registered auditor
      • 5. Period of validity of the registration of a registered candidate auditor
      • 6. Period of validity of the registration of a Registered Auditor that is a firm
      • 7. Renewal of registration of individual registered auditors
      • 8. Requirements for renewal of registration and re-registration for registered candidate auditors
      • 9. Requirements for renewal of registration and re-registration for registered auditors that are firms
      • 10. Application forms for individual registered auditors and registered candidate auditors
      • 11. Education, training and competency requirements for individual registered auditors or registered candidate auditors
      • 12. Application form for registration of registered auditors that are firms
      • 13. Renewal of registration for Registered Auditors
      • 14. Renewal of registration for registered candidate auditors
      • 15. Re-registration for Individual Registered auditors
      • 16. Re-registration for registered candidate auditors
      • 17. Re-registration of registered auditors that are firms
      • 18. Assurance and Non-Assurance status
      • Annexures
        • Annexure A : Form 1 - Application by an Individual to the entered into the Register of Registered Auditors
        • Annexure B : Form 2 - Application by a Firm for Admission to the Register of Auditors
        • Annexure C : Form 2A - Details of Branch of a Firm
        • Annexure D : Form 5 - Application by an Individual to Register as a Registered Candidate Auditor
        • Annexure E : Form 6 - Application by an Individual Registered Auditor to change from a Non-Assurance to an Assurance Registration Status
        • Annexure F : Form 1A - Firm Details
• Policy and Procedures
  • Policy and Procedures relating to Continuing Education, Training and Professional Development prescribed in terms of Section 7(1)(C) of the Auditing Profession Act, 26 of 2005
    • Board Notice 427 of 2023
    • 1. Introduction
    • 2. Objective of the Policy and Procedures
    • 3. Requirements
    • 4. Measurement of CPD
    • 5. Monitoring of CPD
    • 6. Non-Compliance with the Policy
    • 7. Effective Date and Repeal of the Previous Policy
    • Annexure
  • Language Policy
    • Board Notice 702 of 2024
    • 1. Purpose
    • 2. Scope
    • 3. Legislative Requirements
    • 4. Definitions
    • 5. Policy Principles
    • Annexure