Auditors: IRBA Calls for Comments on 2027/28 Fee Adjustment Proposals

Posted 11 November 2026 Written by Acts Online
Category Financial and Accounting

Brought to you by SA Legal Academy: The Independent Regulatory Board for Auditors (IRBA) has published proposed fee adjustments for public comment to fund its operations for the 2027/28 financial year.

Published in terms of the powers vested in the regulator under the Auditing Profession Act, No. 26 of 2005, the proposed adjustments outline revised fees payable for regulatory and administrative services rendered to the profession. The public and affected stakeholders have until 9 December 2026 to submit written representations on the proposals.

The adjustments target regulatory services across multiple practitioner categories, with specific parameters including:

  • Registered auditors: Revised fee tariffs for individual registration, annual renewals, and related licensing services.
  • Audit firms: Updated fee structures for firm registration, regulatory oversight, and administrative services rendered to practice entities.
  • Professional bodies: Proposed adjustments applicable to accredited professional accounting and auditing bodies.
  • Assurance engagements: Excluded from fee adjustments, with IRBA confirming that no changes are envisaged for assurance engagement billing categories.

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

  • For yourself: Registered auditors must review the proposed annual renewal and registration tariffs before 9 December 2026 to evaluate personal licensing cost impacts for the 2027/28 cycle.
  • For your business: Audit firms must factor the proposed firm-level regulatory and administration fees into multi-year overhead budgets and submit formal representations prior to the public comment cutoff.
  • For your clients: While assurance engagement fee structures remain unadjusted by this proposal, audit clients will not face statutory regulator-driven cost increases on engagement assurance fees.

Originally published at https://legalacademy.co.za/news/read/auditors-irba-calls-for-comments-on-fee-adjustment-proposals

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