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IRBA: Anonymous Tip-Offs
- 28 May 2026
- Miscellaneous
- South African Accounting Academy
Summary:
The Independent Regulatory Board for Auditors (IRBA) has created a dedicated email address, tip-offs@irba.co.za, to receive anonymous tip-offs from the public, which support its regulatory mandate by enhancing proactive, risk-based inspections and enabling earlier intervention.
Article:
These tip-offs may relate to potential breaches of auditing standards or professional conduct, and the process encourages whistleblowing while deterring misconduct.
Information can be provided anonymously. The primary benefit of such a process is enhanced proactiveness of the risk-based inspections approach. Such a process is already implemented in international jurisdictions, where tip-offs are received on an anonymous basis. It is also envisaged that some information received through this process may yield similar proactive benefits for other IRBA departments which may ultimately assist in earlier regulatory intervention. Anonymous tip-offs are expected to empower those who would otherwise fear reporting matters which could be of significant risk. In addition to empowering such individuals, the availability of an external reporting channel may have the benefit of deterring individuals from acting in a manner that would otherwise negatively affect audit quality in the market.
Submissions can be emailed to tip-offs@irba.co.za
The types of information that may be useful include information about potential breaches by registered auditors or audit firms of relevant rules and regulations. Relevant rules and regulations include prescribed reporting and auditing standards, the IRBA Code of Professional Conduct and other relevant requirements.
It must be noted that the IRBA already has a formal complaints process which is facilitated through the Investigations Department. Anonymous tip-offs should not be confused with the formal complaints process. Furthermore, the submission of tip-offs should not create the expectation that the IRBA will follow up on every piece of information received. It is anticipated that some information received through the tip-offs process may not be of sufficient substance to follow up on from a regulatory Individuals who wish to report a matter that they believe warrants disciplinary action are encouraged to follow the formal complaints process which can be accessed at https://www.irba.co.za/guidance-to-ras/complainants-and-investigations/how-to-lodge-a-complaint
Click here to access more information:
https://www.irba.co.za/guidance-for-ras/inspections/tip-offs
Relevance to Auditors, Independent Reviewers & Accountants:
- Members of IRBA should stay up-to-date with the latest developments that affect registered auditors.
- This new initiative may lead to enhanced proactiveness of IRBA’s risk-based inspections approach.
Relevance to Your clients:
- Clients, who would otherwise fear reporting matters which could be of significant risk, may now report e.g. unprofessional conduct.