Independent regulatory board for auditors manual of information

FOREWORD TO MANUAL The Manual of Information: Guidelines for Registered Auditors is issued by the Independent Regulatory Board for Auditors (IRBA). Your attention is drawn to the following main revisions in the Manual: • Section 3: New Disciplinary Rules • Section 4: New Rules Regarding Improper Conduct and Code of Professional Conduct. PROMOTION OF ACCESS TO INFORMATION ACT, (“the Act”) INDEPENDENT REGULATORY BOARD FOR AUDITORS 1. FUNCTIONS OF THE IRBA [Section 14(1)(a)] The Independent Regulatory Board for Auditors (IRBA) is a juristic person, established in terms of the Auditing Profession Act 25 of (“APA”). General functions The IRBA. statutory committee of the Independent Regulatory Board for Auditors (IRBA), jointly with the Auditor-General of South Africa (AGSA). It provides information that will assist registered auditors from audit firms (auditors)1 in understanding the public sector environment, within .

The Board is the designated accounting authority that governs the Independent Regulatory Board for Auditors (IRBA) in accordance with the provisions of the Auditing Profession Act (APA), the Public Finance Management Act, (PFMA) and good corporate governance principles. 9 “Registered Auditor” means an individual or firm registered as an auditor with the Independent Regulatory Board for Auditors under the Auditing Profession Act, 26 of 10 Members of SAIPA are recognised to act as Accounting Officers. The Manual of Information: Guidelines for Registered Auditors is issued by the Independent Regulatory Board for Auditors (IRBA). Your attention is drawn to the following main revisions in the Manual: † Section 2: Education, Training and Professional Development – Changes to the accreditation model and accreditation requirements – Information on the Audit Development Programme † Section 4: Standards.

It is designed to be a manual containing thorough details of regulations, procedures and other information pertinent to flying aircraft in the particular. –. Independence of the Internal. Auditor. REGULATION. PFMAR. Reference. Procedures To ascertain Compliance With. Regulations. Internal Audit Guidelines for. e-International Standards. Access the IAASB's standards and pronouncements on a new, digital platform. Learn More · Handbook of International.