DEPARTMENT

SERVICE

HOW TO ACCESS THE SERVICE

8.1 Executive

Assistance to members of the public on how to obtain various publications of the Board (i.e., the Annual Report, the Integrated Report, IRBA News).

Requests can be made in writing; alternatively approach the office directly or access these on the IRBA website.

8.2 Legal

Assistance to members of the public with enquiries of a general nature regarding the registration status of RAs and RA firms.

Enquiries can be made verbally in person or telephonically. Alternatively, enquiries may be made in writing or information can be accessed on the IRBA website.

The prosecution of complaints of improper conduct by RAs.

Disciplinary hearings are open to the public. Dates of scheduled hearings can be accessed on the IRBA website.

Holding out complaint

Any RA, firm, member of the public, an association or an organisation may, in writing, lodge a complaint if they believe anyone who is not registered as an auditor is holding out as such

Assistance to members of the public with queries of a general nature regarding reportable irregularities.

Enquiries can be made verbally in person or in writing via email.

8.3 Investigations

Assistance to members of the public with enquiries of a general nature regarding the conduct of an RA.

Enquiries can be made telephonically or via email.

The investigation of complaints of improper conduct by RAs.

Any member of the public, an association or an organisation may lodge a complaint against an RA, if they believe that the RA is guilty of improper conduct. This must be by way of an original affidavit. The complaints are then investigated and presented to the Investigations Committee, which deliberates and recommends outcomes to the Disciplinary Advisory Committee. The Enforcement Committee makes the final decisions on outcomes which are then communicated to the parties concerned.

8.4

Education, Training and professional Development

Assistance to members of the public with enquiries of a general nature regarding education, training and Assessment requirements for registration as an RCA or RA.

Enquiries may be addressed telephonically, in writing, or by accessing the IRBA website.

Confirmation of intention to study towards and register as an RA for the purposes of visa applications (non-residents)

Requests can only be made in writing by non- resident individuals intending to pursue the RA career path to confirm the stage of the programme they have completed and the remaining requirements to register as an RA, for the purpose of their visa applications.

8.5 Standards

Issue Audit Pronouncements.

Enquiries may be addressed telephonically, by appointment, in writing, or by accessing the IRBA website.

Assistance to members of the public with enquiries of a general nature regarding auditing standards, auditor ethics (queries regarding the Code of Professional Conduct).

Enquiries may be addressed telephonically, by appointment, in writing, or by accessing the IRBA website.