Housing Development Agency Act, 2008
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Auditing Profession Act, 2005 (Act No. 26 of 2005)Board NoticesIndependent Regulatory Board for AuditorsNew Rules Regarding Improper Conduct and Code of Professional Conduct for Registered AuditorsRules Regarding Improper Conduct |
ISSUED
1 JUNE 2010
The mandate of the Independent Regulatory Board for Auditors (the IRBA) is to protect the public by regulating audits performed by registered auditors and developing and maintaining internationally comparable ethical and auditing standards for auditors and establishing measures that advance the implementation of appropriate standards of competence and good ethics, that promote investment and as a consequence employment in South Africa.
The statutory Committee for Auditor Ethics assists the Regulatory Board to determine what constitutes improper conduct by registered auditors by developing rules and guidelines for professional ethics, including a code of professional conduct.
Copies of the Rules Regarding Improper Conduct and Code of Professional Conduct for Registered Auditors may be downloaded free-of-charge from the IRBA website at http://www.irba.co.za
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Copyright © June 2010 Independent Regulatory Board for Auditors
All rights reserved. Permission is granted to make copies of this work provided that such copies, in whichever format, are for the purpose of registered auditors discharging their professional duties, for use in academic classrooms or for personal use and provided such copies are not sold for income and provided further that each copy bears the following credit line: “Copyright c by the Independent Regulatory Board for Auditors. All rights reserved. Used with permission of the IRBA” Otherwise, written permission from the Independent Regulatory Board for Auditors is required to reproduce, store or transmit this document except as permitted by law.
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These Rules Regarding Improper Conduct ("these Rules") repeal and replace the "Old" Disciplinary Rules 2.1 referred to in section 59(8)(c). These Rules are prescribed by the Board under section 4(1)(c) with effect from 1 January 2011.
