IRBA Establishes Dedicated Anonymous Tip-Off Channel

Posted 29 May 2026 Written by Acts Online
Category Auditing

Brought to you by SA Accounting Academy: The Independent Regulatory Board for Auditors (IRBA) has established a dedicated anonymous tip-off channel to strengthen its risk-based inspections and proactive regulatory oversight of registered auditors.

In terms of its mandate under the Auditing Profession Act, No. 26 of 2005, the Independent Regulatory Board for Auditors (IRBA) has launched a dedicated email address, [email protected], to receive anonymous disclosures from the public. This mechanism is designed to enhance the IRBA’s proactive, risk-based inspections and facilitate earlier regulatory interventions in the auditing profession.

The anonymous tip-off channel is intended to capture information regarding potential non-compliance, misconduct, or breaches of professional standards, including:

  • Breaches of prescribed auditing and assurance standards;
  • Non-compliance with the IRBA Code of Professional Conduct for Registered Auditors; and
  • Violations of other statutory and regulatory requirements governing registered auditors and audit firms.

Distinction from Formal Complaints

The IRBA has clarified that this anonymous tip-off channel operates independently of its formal complaints process, which is administered by the Investigations Department under Section 48 of the Auditing Profession Act, No. 26 of 2005. Unlike formal complaints, the submission of an anonymous tip-off does not guarantee that the IRBA will initiate an investigation or follow up on every piece of information received, particularly if the disclosure lacks sufficient substance or regulatory weight.

Individuals who require formal disciplinary action to be taken against a registered auditor must utilize the prescribed formal complaints procedure. Detailed guidance on lodging a formal complaint can be accessed on the IRBA Complaints Page, while further information on the tip-off process is available on the IRBA Tip-Offs Portal.

What this means for you, your business, or your clients

  • For yourself: You now have a secure, anonymous channel to report observed unethical behavior or standard breaches by registered auditors without fear of professional reprisal.
  • For your business: Audit firms must ensure that internal compliance, quality management systems, and professional conduct strictly align with the IRBA Code of Professional Conduct, as the risk of proactive, tip-off-driven inspections has increased.
  • For your clients: Clients gain an additional layer of assurance that audit quality is being proactively monitored, with a direct channel to flag potential irregularities or substandard audit practices to the regulator.

Originally published at https://accountingacademy.co.za/news/read/irba-anonymous-tip-offs

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