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Independent Regulatory Board for Auditors (IRBA)

Public Entity · Finance and Administration Services · reports to National Treasury

The Independent Regulatory Board for Auditors regulates registered auditors in South Africa. It operates under the Auditing Profession Act, 2005 (Act No. 26 of 2005).

It registers auditors and audit firms, prescribes the education and training required for entry to the profession, sets auditing and ethics standards, and inspects the quality of audit work. Registration with it is a precondition for signing an audit report.

It investigates and disciplines improper conduct by registered auditors, and the Auditing Profession Amendment Act of 2021 strengthened its investigative powers, including search and seizure. Its enforcement work following major corporate failures has been central to the debate on audit quality in South Africa. It reports to National Treasury.

Audit record, 5 years

2020/21
2021/22
2022/23
2023/24
2024/25
Clean Audit improving 4 of 5 audited years clean

Financial highlights, 2024/25

Total Revenue
R210m
Total Expenditure
−R208m
Total Assets
R166m
Total Liabilities
R30m

Values in rand. Sparklines run oldest to newest and are scaled to each series, not to zero.

Leadership, 20 listed

Chairperson
Mr Fulvio Tonelli
Deputy Chairperson
Ms Naidene Ford-Hoon
Board Members
Ms Ruth Benjamin-Swales Sr Richard Hawkins Mr Shabeer Khan Ms Thabiso Kutumela Ms Nalini Maharaj Mr Mojalefa Mosala Ms Zine Mshengu Mr Protas Phili Ms Precious Sibiya
Chief Executive Officer
Mr Imre Nagy
Chief Financial Officer
Mr Marius Fourie
Directors
Ms Saadiya Adam Ms Jillian Bailey Ms Ntlambi Gulwa Ms Nadine Kater Ms Rebecca Motsepe
Communications Officers
Ms Lebogang Manganye Ms Lorraine van Schalkwyk

Description written for this directory from the entity’s own published sources: www.irba.co.za, www.gov.za