IRBA: Registration Requirement: Police Clearance Certificate

02 September 2022
Auditing and Assurance
South African Accounting Academy

Audit firms are aware that the IRBA introduced a requirement for a SAPS Police Clearance as part of its registration requirements with effect from 1 April 2022. Refer to IRBA’s communique of 16 March 2022 in this regard.

It has since been drawn the Board's attention that there have been difficulties in timeously obtaining the required Police Clearance Certificates, which is why IRBA approved the relaxed requirement.

What this means is that applicants who have been unable to timeously obtain a Police Clearance Certificate may submit a criminal check report issued by a credible service provider, on condition that:

Such applicants must ensure that a valid Police Clearance Certificate issued by SAPS is submitted to the IRBA within six months of their registration; and
Failure to submit a valid Police Clearance Certificate issued by the SAPS within the stipulated time frame will result in the revocation of registration.

The above deviation is valid until 31 March 2023, after which date, all registration applications must be supported by valid Police Clearance Certificates issued by the SAPS.

Click here to download the Board Notice that was gazetted:

https://www.irba.co.za/upload/BN%20315%20of%202022.pdf

Relevance to Auditors, Independent Reviewers & Accountants:

Paragraph 1.1, 1.2, 2 and 9.2 of the registration requirements introduced a requirement for the submission of a valid Police Clearance Certificate for all new and re-registrations of Registered Auditors and all registrations of Registered Candidate Auditors
Applicants for registrations and re-registrations as Registered Auditors and registrations of Registered Candidate Auditors must take note of this temporary deviation in the requirements.

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