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