Independent Regulatory Board of Auditors


The Independent Regulatory Board of Auditors (IRBA) is the statutory body controlling the part of the accountancy profession involved with public accountancy in South Africa. The information and documents provided are specifically intended for accountants and auditors.

Accountable institutions which fall under the Independent Regulatory Board of Auditors include a person who carries on the business of rendering investment advice or investment broking services, including a public accountant as defined in the Public Accountants and Auditors Act, 1991 (Act 80 of 1991), who carries on such a business.

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 Independant Regulatory Board of Auditors documents
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