IRBA Extends Comment Period for Revised Competency Framework to 30 September 2026

Posted 23 September 2026 Written by Acts Online
Category Auditing

Brought to you by SA Accounting Academy: In terms of its regulatory oversight mandate under the Auditing Profession Act, No. 26 of 2005, the Independent Regulatory Board for Auditors (IRBA) has extended the public comment deadline for the Proposed Competency Framework (Revised 2026) to 30 September 2026.

The revised framework, developed through IRBA’s Education, Training and Professional Development Committee (EDCOM), introduces a principles-based and outcomes-driven model for developing and assessing Registered Auditor competence. The proposed standards expand mandatory baseline competencies across key technical disciplines, including:

  • Sustainability and Environmental, Social, and Governance (ESG) reporting and assurance;
  • Information technology, data analytics, and cybersecurity; and
  • Advanced business, economic, and regulatory analysis.

Regulatory Timeline and Submissions

Submissions on the exposure draft will now close on 30 September 2026. The final framework is scheduled for IRBA Board consideration in January 2027. The proposed effective date remains 1 April 2027, with accredited professional bodies and the Audit Development Programme (ADP) executing a phased rollout over a two-year transition period.

Click here to download the IRBA Proposed Competency Framework (Revised 2026).

Click here to download the IRBA Communiqué on the Comment Period Extension.

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

  • For yourself: Registered auditors and candidates on the Audit Development Programme must review the expanded competency fields to identify professional development gaps in IT, data analytics, and ESG assurance ahead of the April 2027 commencement date.
  • For your business: Audit firms, accredited training offices, and higher education institutions have until 30 September 2026 to submit commentary on the draft requirements and must plan internal curriculum and training adjustments for the two-year transition phase.
  • For your clients: Commercial clients can anticipate expanded assurance scrutiny on non-financial metrics, cybersecurity governance, and ESG reporting as engagement teams adopt the broadened statutory competency standard.

Originally published at https://accountingacademy.co.za/news/read/irba-extension-of-comment-period-irba-proposed-competency-framework-revised-2026

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