Revisions to the IRBA Code of Professional Conduct (Revised April 2023)

The IRBA announced revisions in the IRBA Code related to the Final Pronouncement: Definition of Engagement Team and Group Audits.

These revisions are effective for audits and reviews of financial statements, and audits of group financial statements for periods beginning on or after 15 December 2023.

The final pronouncement is found on the IRBA website, available on:

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

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