LATEST UPDATE
Request for Comments: Proposed Revised IRBA Code of Professional Conduct for Registered Auditors
The Independent Regulatory Board for Auditors’ (IRBA) Committee for Auditor Ethics (CFAE) has approved for public comment by 8 August 2025, the Proposed Revised IRBA Code of Professional Conduct for Registered Auditors, Incorporating Ethics Standards for Sustainability Assurance, including Independence Standards and the Standard on Using the Work of an External Expert, with the Necessary South African Enhancements (Exposure Draft), available on:
This Exposure Draft forms part of the IRBA’s due process to adopt and prescribe the IESBA Code IESSA and the Using the Work of an External Expert Standard. It proposes South African enhancements to the IESBA’s IESSA only.
These proposed South African enhancements are aimed at improving clarity, implementation and the consistent application of these ethics and independence standards.
The CFAE will consider the comments received on this Exposure Draft in finalising the Proposed Revised IRBA Code and recommending the final pronouncement to the IRBA Board for approval.
Feedback, in Word format, should be emailed to standards@irba.co.za by 8 August 2025. The Exposure Draft is available on:
https://www.irba.co.za/guidance-to-ras/technical-guidance-for-auditors/exposure-drafts-and-comment-letters
For queries, email standards@irba.co.za.
