Irbah 36 - Work

is the South African body that regulates the auditing profession. “IRBA 36” does not exist as a specific rule, but IRBA has Rule 36 in its Code of Professional Conduct for Registered Auditors .

Here’s a helpful explanatory text regarding — likely referring to a clause, standard, or internal protocol in a professional, safety, or operational context (e.g., in aviation, engineering, logistics, or quality management).