The Independent Regulatory Board for Auditors
Auditing pronouncements adopted and issued by the IRBA include:
- CFAS Due Process Policy for the Development, Adoption and Issue of Quality Control, Auditing, Review, Other Assurance and Related Services Pronouncements;
- Status and Authority of Quality Control, Auditing, Review, Other Assurance and Related Service Pronouncements;
- The IAASB Handbook of International Quality Control, Auditing, Review, Other Assurance and Related Services Pronouncements (volumes I and II);
- South African Standard on Assurance Engagement;
- South African Auditing Practice Statements;
- Guides; and
- Circulars.
Click here to access the auditing pronouncements
Ethics pronouncements adopted and issued by the IRBA include:
- Rules Regarding Improper Conduct and Code of Professional Conduct for Registered Auditors (effective from 1 January 2011)
Click here to access the ethics pronouncements