Auditing Profession Act, 2005 (Act No. 26 of 2005)

Board Notices

Independent Regulatory Board for Auditors

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 Assusrance Reports

Board Notice 25 of 2021
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Board Notice 25

23 April 2021

GG 44455

 

Independent Regulatory Board for Auditors

 

In accordance with the provisions of Section 10(1)(a) of the Auditing Profession Act, 2005 (Act 26 of 2005), the Independent Regulatory Board for Auditors (IRBA) hereby publishes revisions to the IRBA Code of Professional Conduct for Registered Auditors (IRBA Code).

 

1. PROMOTE THE ROLE AND MINDSET EXPECTED OF REGISTERED AUDITORS

Please be advised that amendments to the IRBA Code relating to the role and mindset expected of registered auditors are now available and may be downloaded from the IRBA website at https://www.irba.co.za/guidance-for-ras/ethics:-the-rules-and-the-code/the-irba-code-revised-2018.

 

These amendments will be effective from 31 December 2021.  Early adoption will be permitted.

 

2. USE OF ELECTRONIC SIGNATURES WHEN SIGNING AUDIT, REVIEW OR OTHER ASSURANCE REPORTS

Please be advised that amendments to the IRBA Code relating to the electronic signautres when signing audits, review and other reports are now available and may be downloaded from the IRBA website at https://www.irba.co.za/guidance-for-ras/ethics:-the-rules-and-the-code/the-irba-code-revised-2018.

 

These amendments will be effective from 15 December 2021.  Early adoption will be permitted.

 

For further assistance, enquiries may be directed to Mr I Vanker, Director Standards, at the IRBA.

Alternatively, please send an email to [email protected].

 

 

Imre Nagy

Chief Executive Officer