IRBA Adopts IAASB Amendments on Using the Work of an External Expert

Posted 06 July 2026 Written by Acts Online
Category Financial and Accounting

Brought to you by SA Accounting Academy: The Independent Regulatory Board for Auditors’ (IRBA) Board has approved the adoption and prescription of the International Auditing and Assurance Standards Board’s (IAASB) Narrow-Scope Amendments arising from the International Ethics Standards Board for Accountants’ (IESBA) Using the Work of an External Expert Project.

In terms of the Auditing Profession Act, No. 26 of 2005, these targeted amendments are prescribed for all Registered Auditors in South Africa. The revisions establish clear, explicit ethical and independence requirements when using the work of an external expert across audit, assurance, and non-assurance engagements. The primary objective of these narrow-scope amendments is to maintain complete interoperability between the IAASB’s auditing standards and the IESBA International Code of Ethics for Professional Accountants.

The revisions to the IRBA Code of Professional Conduct for Registered Auditors Addressing Using the Work of an External Expert were published in February 2026. These changes ensure that auditors have a robust framework to evaluate whether an external expert possesses the necessary objectivity and professional standing before relying on their findings.

Registered auditors and assurance providers can access the official publications here:

What this means for you, your business, or your clients

  • For yourself: As a registered auditor, you must personally evaluate, document, and satisfy yourself regarding the objectivity, competence, and ethical compliance of any external expert whose work you intend to rely upon during an engagement.
  • For your business: Your audit firm must update its internal quality management systems, audit methodologies, and engagement templates to incorporate these revised ethical and independence checks for external experts.
  • For your clients: Your clients must be informed that when they engage external experts (such as actuaries, valuers, or environmental specialists) whose output impacts financial or sustainability reporting, they will need to provide comprehensive documentation regarding the expert’s qualifications and independence to the audit team.

Originally published at https://accountingacademy.co.za/news/read/irba-adopts-amendments-to-iaasb-standards-arising-from-iesba-s-using-the-work-of-an-external-expert

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