Recognition of Customary Marriages Act, 1998
R 385
Auditing Profession Act, 2005 (Act No. 26 of 2005)Board NoticesIndependent Regulatory Board for AuditorsAmendments to the Code of Professional Conduct for Registered AuditorsBoard Notice 207 of 2022 |
Board Notice 207
18 February 2022
GG 45930
Independent Regulatory Board for Auditors
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).
| 1. | NON-ASSURANCE SERVICES PROVISIONS |
Please be advised that the revisions to the IRBA Code relating to Non-Assurance Services provisions 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.
Effective date
| • | For the revised Section 410 and consequential amendments to Part 4A: effective for audits of financial statements for periods beginning on or after 15 December 2022. |
| • | For the revised Section 905, in relation to assurance engagements with respect to underlying subject matters covering periods of time, effective for periods beginning on or after 15 December 2022; otherwise, effective as of 15 December 2022. |
| • | For conforming and consequential amendments to other Sections of the Code, effective as of 15 December 2022. |
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
