IRBA Code of Professional Conduct for Registered Auditors (Revised April 2023)

The Independent Regulatory Board for Auditors (IRBA) has published the IRBA Code of Professional Conduct for Registered Auditors (Revised April 2023), including Independence Standards (the April 2023 IRBA Code), applicable to all registered auditors, available on:

www.irba.co.za/guidance-for-ras/ethics:-the-rules-and-the-code/the-irba-code-revised-april-2023

The purpose of the publication of the April 2023 IRBA Code is to incorporate all the amendments and additions that have been made to the IRBA Code of Professional Conduct for Registered Auditors (Revised November 2018) (the November 2018 IRBA Code) into a single publication. It does not include any new amendments or revisions and does not change the previously communicated effective dates of any of the amendments and additions made to the November 2018 IRBA Code.

A Board Notice in the Government Gazette will announce the publication of the April 2023 IRBA Code, pursuant to the provisions of Section 10(1)(a) of the Auditing Profession Act, 2005 (Act No 26 of 2005).