IRBA’s Auditor Skill Set Just Got a 2026 Update: Here’s What Changed

Thirteen years is a long time in most professions. In auditing, it’s the gap between the Independent Regulatory Board for Auditors’ (IRBA’s) last competency framework and the current proposed revision — and a lot has happened in that gap. Cloud accounting became normal. ESG and sustainability reporting went from niche to expected. Cybersecurity went from […]