Independent Regulatory Board for Auditors (IRBA)

Contact Details

Postal PO Box 8237, Greenstone, 1616
Physical Building 2, Greenstone Hill Office Park, Emerald Boulevard, Modderfontein
Tel 010 496 0600


The Independent Regulatory Board for Auditors (IRBA) was established under the Auditing Profession Act 26 of 2005 (APA) as amended, and commenced operations in April 2006. It is mandated to protect the financial interests of the public by setting competency requirements for auditors, issuing standards and a code of ethics, monitoring compliance, and disciplining auditors, when necessary. The execution of its mandate ensures that the financial interests of investors are protected, and high-quality audits are delivered, which, in turn, provides confidence in and reliance on financial statements and consequential investments.

Over and above the legislated mandate, one of the IRBA’s main priority areas is restoring confidence and trust in the auditing profession through its revised five-year strategy. This plan is focused on improved audit quality, comprehensive stakeholder engagement that emphasises collaboration without compromising independence and with the view to promote broader reforms, as well as sustainability and the relevance of the profession and that of the regulator to deliver on its mandate more effectively and efficiently.

Overseeing Department/Entity

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