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IRBA: Annual firm renewals / declarations 2024
- 04 March 2024
- Auditing and Assurance
- South African Accounting Academy
This online submission functionality is linked to the applicable registered auditor's (RA) profile and available when that RA logs onto the IRBA website.
- Only one return per firm is required.
- This submission must be filled in completely, to enable the IRBA to perform a detailed analysis that will inform its risk-based inspections methodology and the billing of assurance fees.
- Even if none of the partners in the firm performed any assurance work during the period 1 January 2023 to 31 December 2023, the firm is still required to complete and submit a zero-assurance fee return.
- The Explanatory Memo contains detailed instructions for the completion and submission of the firm return and supporting documents.
No email submissions will be accepted.
The following documents are available to download:
- Communique: 19 February 2024 - Firm Annual Returns: Firm Assurance Work Declaration and Public Practice Questionnaire with Firm-related Information 2024 https://www.irba.co.za/upload/07_Submission of firm returns 2024.pdf
- Explanatory Memo http://www.irba.co.za/upload/Explanatory Memo_Firm Returns 2024 final.pdf
- High-risk Excel Template https://www.irba.co.za/modules/custom/registered-auditor/assurance-work/assurance-fees-high.xlsx
- Low-risk Excel Template https://www.irba.co.za/modules/custom/registered-auditor/assurance-work/assurance-fees-low.xlsx
- Staff Complement Excel Template https://www.irba.co.za/modules/custom/registered-auditor/assurance-work/staff-complement.xlsx
Relevance to Auditors, Independent Reviewers & Accountants:
- Members (Registered Auditors) must declare their compliance to IRBA in line with their relevant memberships on an annual basis.
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