How to Become a Registered Auditor
in South Africa
A Registered Auditor (RA) is the only professional in South Africa who can sign an independent audit opinion on financial statements. Regulated by the Independent Regulatory Board for Auditors (IRBA), RAs must first qualify as CA(SA)s and then regist...
Duration
8–9 years
Salary Range
R450,000 – R2,000,000+ per year
About the RA
A Registered Auditor (RA) is the only professional in South Africa who can sign an independent audit opinion on financial statements. Regulated by the Independent Regulatory Board for Auditors (IRBA), RAs must first qualify as CA(SA)s and then register separately with IRBA. The role involves examining financial statements to express an opinion on whether they fairly present the company's financial position in accordance with IFRS or other applicable standards. Registered Auditors are subject to stringent quality reviews and must comply with International Standards on Auditing (ISA). The Auditing Profession Act 26 of 2005 governs the profession in South Africa.
Entry Requirements
- Must first qualify as a CA(SA) — see the CA(SA) pathway
- Completion of articles at an IRBA-accredited audit firm
- Pass the IRBA professional competence examination (if applicable)
- No criminal record or disciplinary findings that would disqualify registration
Pathway to Qualification
Qualify as CA(SA)
7–8 yearsComplete the full CA(SA) pathway: undergraduate degree, PGDA/CTA, ITC, articles, and APC. This is a prerequisite for IRBA registration.
Audit Training
Part of CA(SA) articlesComplete your training contract at an IRBA-accredited audit firm. Ensure you gain sufficient audit experience as required by IRBA — your training must include exposure to the full audit cycle.
IRBA Registration
Apply to IRBA for registration as a Registered Auditor. Submit proof of CA(SA) qualification, audit experience, and good standing. Pay annual registration fees.
Ongoing Requirements
Maintain registration through annual renewals, IRBA-mandated CPD, quality reviews (practice inspections), and compliance with the IRBA Code of Professional Conduct and International Standards on Auditing (ISA).
Frequently Asked Questions
How long does it take to become a Registered Auditor?
What does a Registered Auditor earn in South Africa?
What is the difference between a CA(SA) and a Registered Auditor?
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