CATEGORIES
- (5) Negotiating Tax Debt and Payment Arrangements with SARS
- (2)Account / Profile
- (572)Accounting
- (3)Accounting & Financial Reporting
- (2)Accounting and Finance
- (29)Audit
- (164)Auditing and Assurance
- (1)Business
- (1)Business Management
- (3)Business Rescue
- (115)CIPC
- (7)Compliance
- (18)Ethics and Professionalism
- (47)Financial Reporting
- (1)Government Funding Applications
- (4)Guides
- (1)IFRS
- (1)Independent Reviews
- (1)Individuals Tax
- (40)Law
- (49)Legal and Compliance
- (2)Management
- (55)Miscellaneous
- (29)Money Laundering
- (1)Personal & Professional Development
- (2)Practice Management
- (2)Professional Ethics
- (3)Public Sector
- (145)Regulatory Compliance and Legislation
- (41)SARS Issues
- (32)Sustainability Reporting
- (44)Tax
- (1)Tax Update
- (11)Technology
- (1)Wills, Estates & Trusts
- Show All
IRBA: Proposed Competency Framework (Revised 2026)
- 07 September 2026
- Miscellaneous
- South African Accounting Academy
Summary:
The Independent Regulatory Board for Auditors (IRBA) has issued its Proposed Competency Framework (Revised 2026), introducing updated competency requirements to address technological, sustainability, and regulatory developments affecting the auditing profession.
Article:
The IRBA Competency Framework was introduced in 2013. Since 2013, there have been numerous developments in the profession, that impact the competencies that RAs are required to develop and maintain, including shifts and developments in response to technological advancements, regulatory change, economic conditions and emerging risks. These developments formed the context against which the Competency Framework was revised.
The Proposed Competency Framework (Revised 2026) represents a comprehensive revision of the IRBA's competency requirements, introducing a principles-based, outcomes-driven approach that focuses on observable behaviours and competence outcomes rather than prescribing a curriculum, syllabus or job description.
The proposed effective date of the Competency Framework (Revised 2026) is 1 April 2027, with a phased in implementation with accredited professional bodies and the Audit Development Programme to take place within 2 years from the effective date.
Comments are due by 7 September 2026.
Click here to download the 81-page document:
https://irba.co.za/wp-content/uploads/2026/08/Proposed-Competency-Framework-Revised-2026-Final.pdf
Relevance to Auditors, Independent Reviewers & Accountants:
- Members of IRBA should stay up-to-date with the latest developments that affect registered auditors.
- Accredited professional bodes should be aware of any changes to the IRBA Competency Framework.
- Office accredited to provide the Audit Development Programme must be aware of the relevant competencies that will need to be monitored and assessed.