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IRBA Shines Light on Registration of Registered Auditors

August 31, 2021

Independent Regulatory Board for Auditors

The Independent Regulatory Board for Auditors has published information on the registration of registered auditors and registered candidate auditors.

The processes and documents prescribed in terms of the Auditing Profession Act were published in Government Gazette 45058.

They focus on, inter alia, registration as a registered auditor; registration as a registered candidate auditor; registration of firms; recognition of a registered auditor as a tax practitioner with the REGULATORY BOARD as Recognised Controlling Body (RCB); period of validity of the registration of a Registered auditor; period of validity of the registration of a registered candidate auditor; period of validity of the registration of a firm; period of validity of the recognition of a registered auditor as a tax practitioner with the Regulatory Board as RCB; requirements for renewal of registration and re-registration of registered auditors; requirements for renewal of registration and re-registration for registered candidate auditors; requirements for renewal of registration and re-registration for firms; requirements for the renewal and re-application for recognition of a registered auditor as a tax practitioner with Regulatory Board as RCB; application forms for registered auditors, registered candidate auditors and tax practitioner application; education, training and competency requirements for registered auditors or registered candidate auditors; application form for firm registration; renewal of registration for Registered Auditors and assurance and non-assurance status.

Other notices include:

• Board Notice 108 – Financial Sector Conduct Authority – proposed amendments to the listing requirements of A2X – definition of host exchange – comment within 14 days of date of publication;
• Board Notice 109 – Financial Sector Conduct Authority – proposed amendments to the JSE interest rate and currency derivatives rules and the JSE derivatives rules – emigrant client concept – comment within 14 days of the date of publication;
• Gazette 45057 – South African Revenue Service – correction notice to notice 728 on automotive components – Customs and Excise Act – amendment of Schedule 5 – replacement of reference to rebate item “317.03” with rebate item “317.04”.