LATEST UPDATE
Invitation to Comment on the IRBA Proposed Competency Framework (Revised 2026)
Due to the responsibility placed on IRBA in Sections 4(1)(c) and 7(1)(f) of the Auditing Profession Act (Act No. 26 of 2005) (the APA), as amended, the IRBA has prescribed the Competency Framework.
The Board delegated and assigned the duty to formulate and recommend to the Board professional competency requirements for Registered Auditors to the Education, training and professional development committee (EDCOM) [Section 4(1)(c) and 7(1)(f) of the APA]. Consequently, the EDCOM appointed a Competency Framework Task Force (Revised 2026), approved by the IRBA Board, for public comment by 7 September 2026.
The final Revised Competency Framework will be presented to the IRBA Board for approval in October 2026, with the proposed effective date of 1 April 2027, with phased-in implementation within two years.
All comments must be submitted using the Comment Submission Template, available on:
The completed Comment Submission Template should be submitted by e-mail in Word and PDF formats to edutrain@irba.co.za by 7 September 2026.
To download the framework, visit the IRBA website on:
https://irba.co.za/wp-content/uploads/2026/08/Proposed-Competency-Framework-Revised-2026-Final.pdf