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IRBA: News #72
- 04 February 2026
- Miscellaneous
- South African Accounting Academy
Summary:
The Independent Regulatory Board for Auditors (IRBA) has released its latest quarterly newsletter, providing useful summaries of changes to various standards, disciplinary matters, etc. In this edition, IRBA explores how a resilient, innovative and future-ready auditing profession will ensure that they continue to collectively safeguard the public interest.
Article:
IRBA also highlights the following topical issues in this newsletter:
- Updates to Specific Revised Illustrative Reports
- Latest crucial information on the Annual Renewal Process
- Keys to a Conductive environment to develop competent auditors
Issue 72 covers the period from October to December 2025, and includes summaries on the following topics:
- Changes to Standards (including Ethics)
- Ethics: IESBA Publications and Projects in progress
- Investigations:
- Investigating Committee – met once and referred 20 matters to the Enforcement Committee
- Enforcement Committee – met once and concluded on 20 matters
- 1 Matter finalised with the Decision not to charge
- 19 Matters finalised by fines issued through an admission of guilt process (detail is provided on each one of these)
- No matters were referred to the Legal Department for disciplinary hearings
- Legal:
- Disciplinary Committee (overview and short summaries)
- 6 matters are pending disciplinary hearings (including an analysis of charges)
- 12 open cases (involving 8 categories of improper conduct) referred to the Legal Department for disciplinary hearings
- No matters were finalised
- Reportable Irregularities statistics
- Disciplinary Committee (overview and short summaries)
- Registry – overview of movements (registrations, re-registrations and terminations)
- Annual renewal process
- Education & Transformation news:
- Stable registration numbers on the Audit Development Programme (ADP) are encouraging, but there is room for more
- Plans for Workshop on the Learning Management System (LMS)
- ADP Monitoring Inspections
- ADP Monitoring Process and Common Misconceptions
- An Honour roll for outstanding achievements among auditing students
- Varsity College
- Walter Sisulu University
- University of Limpopo
- Keys to building a Conducive environment to develop a Registered Auditor’s Competence
- Monitoring of the IRBA-accredited professional bodies
- Upcoming monitoring activities – Year 3
- Reflections from the International Federation of Accountants’ (IFAC) international panel on accountancy Education meeting
- Stable registration numbers on the Audit Development Programme (ADP) are encouraging, but there is room for more
Finally, detail is provided on the List of Communications sent.
Click here to download the 30-page Newsletter:
https://www.irba.co.za/upload/IRBA%20News%20Issue%2072.pdf
Relevance to Auditors, Independent Reviewers & Accountants:
- Members of IRBA should stay up-to-date with the latest developments that affect registered auditors.
- This newsletter summarises all the relevant changes for the preceding quarter.