SUBJECTS

CATEGORIES OF INFORMATION

Board and Board Meetings

Particulars of Board members.

Agendas.

Attendance registers.

Decisions taken.

Minutes of meetings.

Opinions obtained.

Correspondence, memoranda, submissions.

Committees of the Board and Committee Meetings

Particulars of committee members.

Agendas.

Attendance registers.

Decisions taken.

Minutes of meetings.

Opinions obtained.

Correspondence, memoranda, submissions.

Newsletters

IRBA Newsletter.

Website

Member search – how to search for RAs and registered audit firms.

Legal – APA, disciplinary rules, rules regarding improper conduct, Policy regarding Postponements of Disciplinary Hearings.

Investigations – how to lodge a complaint

Registration – how to register as an RA and as a firm, including application forms, how to apply as a tax practitioner for recognition, how to change status to assurance.

Education & Transformation – general information on the path to becoming an RA and how to register as an RCA, including assessment details and regulations.

Inspections – details on various aspects of inspections, including administrative matters, communications and Public Inspections Reports.

Auditing Pronouncements – Status and Authority of Auditing Pronouncements. CFAS Due Process Policy, other auditing pronouncements, exposure drafts, meeting dates, illustrative regulatory reports, communiques and the strategy, industry specific guides, practice alerts and Audit Quality Indicators information.

Rules Regarding Improper Conduct and the Code of Professional Conduct for Registered Auditors (Revised 2014) and communiques.

The Tenure Rule, including communiques.

Mandatory Audit Firm Rotation Rule, including communiques.

Reportable Irregularities – Reportable Irregularities Guide (2006), template letters and communiques.

News – various items of interest, including press reports and electronic copies of IRBA News.

Contact details for the directorate.

Requirements for continued education, training and professional development ‒ the 2014 Continued Professional Development (CPD) Policy and the new CPD Policy.

Audit Development Programme (ADP) webpage, containing the following information:

Manual on the Accreditation Model of professional bodies.

Details of accredited professional bodies.

Application form for the accreditation of professional bodies.

POPI Act—

Electronic Manual of Information for Registered Auditors Issued by the IRBA

APA

Changes to the Accreditation Model and accreditation requirements.

ADP

Disciplinary rules.

Policy regarding Postponements of Disciplinary Hearings.

Rules Regarding Improper Conduct.

Code of Professional Conduct.

Inspections.

Auditing standards, auditor ethics and reportable irregularities.

Guidance on signing authority, naming conventions and stationery.

General circulars.

Annual Reports

Board members and Executive information.

Message from the Minister of Finance.

Foreword by the Chairman of the Board.

CEO’s overview.

Strategic overview.

Organisational structure.

Statistics – RAs, trainee accountants.

Feedback from statutory committee chairmen.

Audited annual financial statements.

Integrated Reports

Board responsibility.

CEO’s overview.

Strategic overview.

Material issues.

Board members and Executive information.

Feedback on activities in departments.

Financial highlights.

Future activities of the IRBA.

Finances of the IRBA

Budgets.

Accounting records.

Management accounts.

Fixed asset register.

Bank account particulars.

Procurement/Supply Chain

Bid documents.

Requests for quotations and responses thereto.

Bid opening registers.

Minutes of the various Bid Committee meetings.

Letters to unsuccessful bidders.

Letters of award for various contracts.

Administration

Insurance policies.

Organisational policies.

Lease agreements.

Tax status of the IRBA and returns.

Particulars of suppliers of various services rendered contracts and licence agreements.

Library and Archive Material

Bound copies of various professional journals.

Files containing information on legislation that might impact the IRBA or the profession.

Working files regarding amendments to the APA, the Code of Professional Conduct and the Disciplinary Rules.

Miscellaneous photographs of people and places of relevance to the IRBA’s history.

A slim volume on the history of the IRBA, as published on the 50th anniversary of the PAAB.

Human Resources

Personal particulars of individual staff members, salaries and benefits payable, travel claims, disciplinary profile.

Pension fund rules.

Complaints

Complaints from members of the public and supporting documentation.

Correspondence between the IRBA and complainants.

Investigations

Correspondence between the IRBA and RAs.

Documents relevant to investigations.

Internal documentation.

Charge sheets.

Imposition of sanctions through consent orders.

Invoices to RAs for consent orders.

Investigating Committee

Letters of appointment for committee members.

Particulars of the committee members.

Meeting agendas.

Attendance registers.

Minutes of committee meetings.

Decisions taken.

Disciplinary Advisory Committee

Particulars of the committee members.

Meeting agendas.

Attendance registers.

Minutes of committee meetings.

Decisions taken.

SUBJECTS

CATEGORIES OF INFORMATION

Registered Firms

Registered auditors linked to firms.

Applications for the registration of new firms and branches.

Contact details.

Correspondence.

Practice numbers.

Share registers and certificates.

COR39s.

Firm classification by race, size and assurance status.

Branches of firms.

Assurance Work Declarations.

Firm name changes.

Statistical information.

Individual RAs

Firms in which RAs are employed and/or are partners.

Contact details.

Registration numbers.

Applications for the registration and the amendment of the status to assurance.

Correspondence.

Assurance status.

Annual returns.

Request for the appointment of an RA by a third party.

Age, race, gender and assurance information.

Surname changes.

Statistical information.

Disciplinary Processes

Charge sheets.

Pleas.

Notification of hearings.

Evidence bundles.

Correspondence between the parties.

Internal correspondence.

Disclosures by Disciplinary Committee members.

Hearing attendance registers.

Outcomes of hearings.

Hearing transcripts.

Minute books.

Disciplinary Committee

Letters of appointment for committee members.

Particulars of the committee members.

Meeting agendas (other than hearings).

Minutes of committee meetings other than hearings.

Code of conduct signed by Disciplinary Committee members.

Holding Out

Particulars of persons who are allegedly holding themselves out or previously held themselves out to be RAs in contravention of Section 41 of the APA, as well as correspondence and documentation relating thereto.

Reportable Irregularities

Particulars of all reportable irregularities reported to the IRBA by RAs in terms of Section 45 of the APA and correspondence relating thereto.

List of stakeholders.

Correspondence with stakeholders.

Litigation [litigation

instituted by or

against the IRBA]

Court papers and processes.

Internal and external correspondence.

Evidence bundles/records.

Court judgements and/or orders.

Legal

Various legal opinions and research papers.

Debtors

Memorandum of Instruction.

Invoices and statements.

Internal and external correspondence.

SUBJECTS

CATEGORIES OF INFORMATION

ADP

Career guidance information on how to become an RA.

Application forms to register on the ADP.

Guidance on the ADP.

ADP Competency Framework.

Registered candidate auditors.

Oversight registered auditors.

Contact details.

Firms in which registered candidate auditors are completing the ADP.

Relevant correspondence with registered candidate auditors.

Applications for registration.

Confirmation of completion.

Six-monthly reports and Portfolios of Evidence (PoEs).

Assessment of PoEs by the panel.

Firm monitoring reports.

Career guidance information on how to become an RA.

Application forms to register on the ADP.

Public Practice Examination

Candidates’ results (pass/fail).

Accreditation

Accreditation Model, including the Competency Framework.

Details of the accredited professional body.

Application form for accreditation.

Applications for accreditation and monitoring submissions by professional bodies.

Relevant correspondence with professional bodies.

Continuing Professional Development

CPD Policy (the 2014 and 2020 policies, respectively).

Guidance to the 2020 CPD Policy.

Relevant correspondence with RAs selected for the monitoring of CPD.

Training

Details of candidates completing, or those who have completed, their training contracts.

Critical Skills

Relevant correspondence with foreign nationals relating to their confirmation of intention to study towards becoming an RA, for the purposes of visa applications.

Education Committee and Sub-committees

Letters of appointment for committee members.

Particulars of committee members.

Agendas.

Attendance registers.

Decisions taken.

Minutes of meetings.

SUBJECTS

CATEGORIES OF INFORMATION

Individual RAs and Firms

Inspection dates.

Inspection files.

Inspection reports.

Risk/Business Intelligence information.

Remedial action information.

Workshops on Inspections and Auditing Standards

Handouts and slides.

Inspections Committee

Letters of appointment for committee members.

Particulars of committee members.

Agendas.

Attendance register.

Decisions taken.

Minutes of meetings.

SUBJECTS

CATEGORIES OF INFORMATION

Auditing Pronouncements Issued

Status and Authority of Pronouncements and Due Process Policy.

Committee for Auditing Standards Strategy and membership.

IAASB Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements – Volumes I and II.

South African Standards on Assurance Engagements.

South African Auditing and Assurance Engagements Practice Statements.

Guides.

Staff Audit Practice Alerts.

Illustrative auditor’s and assurance reports.

Communiques.

Exposure drafts issued for comment and comment letters received.

Ethics Pronouncements Issued

Rules Regarding Improper Conduct.

IRBA Code of Professional Conduct for Registered Auditors.

Committee for Auditor Ethics membership.

IESBA Handbook of the International Code of Ethics for Professional Accountants.

Communiques.

Exposure drafts issued for comment and comment letters received.

Reportable Irregularities

Reportable Irregularities Guide.

Template letters.

Committee for Auditing Standards and Committee for Auditor Ethics

Letters of appointment for committee members.

Particulars of committee members.

Agendas.

Attendance register.

Decisions taken.

Minutes of meetings.

SUBJECTS

CATEGORIES OF INFORMATION

Various Records Held in Accordance with Legislative Requirements

Auditing Profession Act 26 of 2005, as amended.

Public Finance Management Act 1 of 1999

Employment Equity Act 55 of 1998, as amended.

Basic Conditions of Employment Act 75 of 1997, as amended.

Skills Development Act 97 of 1998, as amended.

Unemployment Insurance Fund Act 63 of 2001, as amended.

Unemployment Insurance Contributions Act, No. 4 of 2002, as amended.

Occupational Health and Safety Act 85 of 1993, as amended.

Broad-Based Black Economic Empowerment Act 53 of 2003, as amended.

Natural persons

Names; contact details; physical and postal addresses; date of birth; ID number; tax related information; nationality; gender; confidential correspondence.

Juristic persons /

entities

Names of contact persons; names of legal entities; physical and postal addresses and contact details; financial information; registration numbers; founding documents; tax related information; authorised signatories; details relating to the management and ownership of entities

Foreign persons /

entities

Names; contact details; physical and postal, financial information addresses; date of birth; passport numbers; tax related information; nationality; gender; confidential correspondence; registration numbers; founding documents; tax related information; authorised signatories, details relating to the management and ownership of entities

RA’s

Natural persons: names; contact details; physical and postal addresses; date of birth; ID numbers; taxrelated information; nationality; gender; confidential correspondence, employment history, qualifications, criminal behavior and/or criminal records

Audit Firms

Juristic persons / entities: names of contact persons; name of legal entity; physical and postal address and contact details; financial information; registration number; founding documents; tax related information; authorised signatories; details relating to the management and ownership of entities

Board Members, Executives, Committee members, Employees and related parties

Names, contact details; physical and postal addresses; date of birth, ID number gender, pregnancy; marital status; race, age, language, education information; financial information; employment history; next of kin; children’s name, gender, age, physical and postal address; opinions, criminal behaviour and/or criminal records; well-being; external commercial interests; medical information

Website end-users/Application end users

Names, electronic identification data: IP address; log-in data, cookies, electronic localization data; cell phone details, GPS data