The Rules and the Code

The IRBA approved and released the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) (IRBA Code (Revised November 2018). This IRBA Code (Revised November 2018) applies to all registered auditors (firms and individuals), regardless of whether their status is recorded in the IRBA's register as assurance or non-assurance. Link to IRBA Code (Revised November 2018).

This section below contains the IRBA Rules Regarding Improper Conduct and the IRBA Code of Professional Conduct, to be followed and applied by Registered Auditors. 

Title Date issued Effective date Download documents
IRBA Rules Regarding Improper Conduct (Revised 2019)
IRBA Rules Regarding Improper Conduct (Revised 2019)
Board Notice XX of 2019
4 June 2019 Effective from 1 January 2020 PDF 188 KB
IRBA Rules Regarding Improper Conduct and the IRBA Code of Professional Conduct (Revised 2014) and Subsequent Amendments

Rules Regarding Improper Conduct and Code of Professional Conduct for Registered Auditors (Revised 2014)

Board Notice 25 of 2014 issued in Government Gazette No. 37392 – Adoption of the Revised 2014 Code

17 March 2014

Effective from 1 April 2014

PDF 380 KB

 

 

PDF 151 KB

To be read in conjunction with the Code of Improper Conduct:      
  • Final Amendments relating to Non-Assurance Services

Board Notice 32 of 2016

22 February 2016 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

PDF 340 KB

PDF 188 KB

  • Final Amendments relating to Public Interest Entities

Board Notice 32 of 2016

4 March 2016 Effective on or after 1 July 2016

PDF 159 KB

PDF 199 KB

  • Final Amendments relating to Non-Compliance with Laws and Regulations

Board Notice 188 of 2016

1 December 2016 Effective as of 15 July 2017

PDF 449 KB

PDF 199 KB

  • Final Amendments relating to Custody of Client Assets

Board Notice 115 of 2017

12 June 2017 Effective on or after 31 December 2017

PDF 143 KB

PDF 220 KB

  • Final Amendments Addressing Long Association of Personnel with an Audit or Assurance Client

Board Notice 18 of 2018

31 January 2018 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. 

PDF 614 KB

PDF 191 KB

Title Date issued Effective date Download documents
Rules Regarding Improper Conduct and Code of Professional Conduct for Registered Auditors (no longer applicable)  1 June 2010  Effective 1 January 2011 to 31 March 2014. The Code is subject to transitional provisions  PDF 799 KB 
Board Notice 89 issued in Government Gazette No. 33305  18 June 2010    PDF 347 KB 
Code of Professional Conduct (no longer effective)    Effective 1 January 1997 to 31 December 2010  PDF (English) 185 KB
PDF (Afrikaans) 217 KB 
'Old' Disciplinary Rules    Effective 1 July 1990 to 31 December 2010  PDF (English) 104 KB 
PDF (Afrikaans) 108 KB
ETHICS AWARENESS Date issued Title Download documents
IRBA Ethics Workshop 2014 2014 Programme PDF 247 KB
IRBA Ethics Workshop 2014 PPTX 2193 KB
    Att 2 - Decision Making Matrix PDF 111 KB
    Att 3 - Documentation in Respect of Ethical Conflict Resolution PDF 179 KB
    Att 4 - Reasonable and Informed Third Party Case Study PDF 58 KB
    Att 5 - Firm and Network Firms Case Study PDF 82 KB
    Att 6 - Audit Fees and Independence Case Study PDF 84 KB
    IRBA Ethics DVD 2014 Order Form PDF 247 KB