Board Notice 112

3 September 2021

GG 45099

In accordance with the provisions of Section 10(1)(a) of the Auditing Profession Act, 2005 (Act 26 of 2005), the Independent Regulatory Board for Auditors (IRBA) hereby publishes revisions to the IRBA Code of Professional Conduct for Registered Auditors (IRBA Code).

Please be advised that revisions to the IRBA Code relating to addressing the objectivity of an engagement quality reviewer and other appropriate reviewers are now available and may be downloaded from the IRBA website at https://www.irba.co.za/guidance-for-ras/ethics:-the-rules-and-the-code/the-irba-code-revised-2018.

These revisions will become effective as follows:

Early adoption will be permitted.

For further assistance, enquires may be directed to Mr I Vanker, Director Standards, at the IRBA. Alternatively, please send an email to [email protected].

Imre Nagy

Acting Chief Executive Officer