professional conduct Archives - Leaf Quality Systems (Pty) Ltd

IESBA Launches Surveys for Post-Implementation Reviews of NOCLAR Standard and the Restructured Code
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IESBA Launches Surveys for Post-Implementation Reviews of NOCLAR Standard and the Restructured Code

LEAF Quality Systems (Pty) Ltd2026-04-29T13:00:35+02:00

LATEST UPDATE IESBA Launches Surveys for Post-Implementation Reviews of Noclar Standard and the Restructured Code Global stakeholders are invited to share practical experience on whether the NOCLAR provisions in the IESBA Code, as well as the Restructured Code, work as intended in the public interest. Survey insights will inform IESBA’s assessment of whether any further actions are necessary regarding these standards. The Post-Implementation Reviews reflect a commitment within IESBA’s current 2024–2027 Strategy and Work Plan, available on: https://www.ethicsboard.org/publications/towards-more-sustainable-future-advancing-centrality-ethics, as well as calls from stakeholders, to evaluate the real‑world effectiveness of major ethics standards. The International [...]

IESBA Launches Surveys for Post-Implementation Reviews of NOCLAR Standard and the Restructured CodeLEAF Quality Systems (Pty) Ltd2026-04-29T13:00:35+02:00

High Court Judgment on Case between the IRBA and the Auditor of a Property Owners’ Association
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High Court Judgment on Case between the IRBA and the Auditor of a Property Owners’ Association

Leaf Quality Systems2025-11-28T13:27:38+02:00

LATEST UPDATE High Court Judgment on Case between the IRBA and the Auditor of a Property Owners’ Association South Africa’s Independent Regulatory Board of Auditors (IRBA) was sharply criticised by Judge Mandlenkosi Motha of the High Court in Johannesburg for failing to follow the provisions of the Auditing Professions Act (APA) when investigating a complaint against an auditor. The procedure followed was antithetical to the APA Thomas Lessing, member of the Serengeti Estates Property Owners Association NPC (Sepoa), brought an application to review and set aside a decision taken by IRBA regarding 10 complaints he [...]

High Court Judgment on Case between the IRBA and the Auditor of a Property Owners’ AssociationLeaf Quality Systems2025-11-28T13:27:38+02:00

Pending Disciplinary and Finalised Investigation Matters
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Pending Disciplinary and Finalised Investigation Matters

Leaf Quality Systems2025-11-26T12:21:36+02:00

LATEST UPDATE Pending Disciplinary and Finalised Investigation Matters In the latest issue of IRBA News, Issue 71, six disciplinary matters pending disciplinary hearings and 16 finalised investigation matters were reported. Current open matters involve eight categories of improper conduct. The most common charge remains insufficient appropriate audit evidence. Other frequent charges include dishonesty and integrity issues, as well as failure to exercise due care and skill. In several investigation matters, among others, sufficient, appropriate audit evidence was not obtained for material balances and disclosures; material misstatements were not appropriately identified, evaluated and addressed; a risk [...]

Pending Disciplinary and Finalised Investigation MattersLeaf Quality Systems2025-11-26T12:21:36+02:00