AUDITORS: IRBA CODE OF CONDUCT TO BE REVISED

AUDITORS: IRBA CODE OF CONDUCT TO BE REVISED

• 06 June 2025
• Auditors & Accountants
• SA Legal Academy

The Independent Regulatory Board for Auditors has gazetted a notice calling for input by 8 August 2025 on proposals for revising its code of professional conduct for registered auditors to incorporate:

• ethics standards for sustainability assurance that would include:
  • independence standards, and
  • a standard on using the work of an external expert.

Underpinned by related International Ethics Board of Accountants Standards, the proposals apparently include ‘the necessary South African enhancements’.

• Government Gazette notice
• draft revised code

Published by SA Legal Academy Policy Watch

Follow us on X @SALegalAcademy (you can also join us on LinkedIn and Facebook)

0 COMMENTS

LEAVE A COMMENT