Annual IRBA firm assurance work declaration due

25 February 2022
Auditing and Assurance
South African Accounting Academy

This functionality is linked to an RA's profile and is available when RAs log onto the IRBA website: https://www.irba.co.za/registered-auditor?subcmd=login.

Only one declaration per firm is required. This submission must be filled in completely to enable the IRBA to perform a detailed analysis to inform its risk-based inspections methodology and the billing of assurance fees. Even if none of the partners in your firm performed any assurance work during the period 1 January 2021 to 31 December 2021, you are still required to complete and return a zero declaration.

The requirement for submitting an affidavit, made by the Senior Partner, has been replaced with an online declaration.

The explanatory memo contains detailed instructions for completion and submission of the firm assurance work declaration and supporting documents.

Please note that no email submissions will be accepted.

Click here to download the Explanatory Memo.

Click here to access the IRBA website for more information:

https://www.irba.co.za/news-headlines/general-news/online-submission-of-assurance-work-declaration-and-firm-related-information-2022

Relevance to Auditors, Independent Reviewers & Accountants:

This is applicable to all firms that are registered with the IRBA.
Even if none of the partners in your firm performed any assurance work during the period 1 January 2021 to 31 December 2021, you are still required to complete and return the declaration. Even with a zero declaration for assurance work and assurance fees, the declaration is required.
You are obligated to submit the required firm-related information even if you are submitting a zero declaration.

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