IRBA to refer non-audit complaints to professional bodies

20 August 2021
Auditing and Assurance
South African Accounting Academy

IRBA to refer non-audit complaints to professional bodies

This procedure guide gives effect to the provision of section 48(1A) of the Auditing Profession Act.

It outlines the process that the IRBA will follow in referring non-audit complaints received to relevant accredited professional bodies for them to investigate and institute disciplinary proceedings on their member. It also sets out inter alia the responsibilities of the accredited professional body and the impact on the IRBA registration process

IRBA guide on the implementation of search and seizure provisions published for comment

This procedure guide gives effect to the provisions of Sections 48A and 48B of the Auditing Profession Amendment Act 5 of 2021.

Furthermore, it outlines the powers of the IRBA in relation to search and seizures; sets out, in broader terms, the procedure to be followed in exercising such powers; and also lays out the rights and obligations of those subjected to a search and seizure, in terms of Section 48A and/or Section 48B.

The IRBA Board Notice can be accessed on https://www.irba.co.za/upload/BN 105 of 2021.pdf

Click here to download the IRBA Procedure Guides:

https://www.irba.co.za/news--events/apaa-implementation-information

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