In accordance with the provisions of section 10(1), read together with section 4(1)(a)(i), (ii) and (iii) of the Auditing Profession Act 26 of 2005, IRBA has, according to Board Notice 227 of 2022 as published on p566 and further of Government Gazette No 46088 dated 25 March 2022, repealed its Disciplinary Rules adopted on 7 June 2007, but replaced it with new Disciplinary Rules with effect from 1 April 2022.

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[This is an extract of a short article published in Pollex in Servamus: March 2023. If you are interested in reading the rest of the discussion, send an e-mail to: This email address is being protected from spambots. You need JavaScript enabled to view it. or a WhatsApp or SMS message to: 078 712 1745 to find out what you need to do to acquire the article. Ed.]