LATEST UPDATE

IRBA Code of Professional Conduct for Registered Auditors (Revised November 2024)

The IRBA Code of Professional Conduct for Registered Auditors (Revised November 2024) (the IRBA Code) has been published, and may be downloaded from the IRBA website on:

https://www.irba.co.za/upload/51_%20IRBA%20Code%202024.pdf

It includes only previously gazetted amendments and revisions, with no changes to their effective dates.

This IRBA Code should be used along with subsequent amendments available on the IRBA website. The effective dates of various provisions are communicated through the Board Notice. Refer to the IRBA website for the most recent updates.

The IRBA Code is applicable to all registered auditors. A contravention of, or failure to comply with, any requirements in the IRBA Code may be regarded as improper conduct within the ambit of Section 21 of the Auditing Profession Act, No. 26 of 2005, as amended (APA) or the IRBA Rules Regarding Improper Conduct. A contravention of any requirements in the IRBA Code may be investigated and, the registered auditor might be charged, in terms of Section 48 of the APA.