Auditing Profession Act, 2005 (Act No. 26 of 2005)

Board Notices

Independent Regulatory Board for Auditors

Registration of Registered Auditors and Registered Candidate Auditors

11. Education, training and competency requirements for individual registered auditors or registered candidate auditors
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The prescribed education, training and competency requirements are detailed in this document under paragraphs 1, 2 and 3 of this document.

 

SECTION 38:

38(2) On application by a firm which is a partnership fulfilling the conditions in subsection 1(a) or a sole proprietor, on the prescribed application form, the Regulatory Board must register the firm as a registered auditor on payment of the prescribed fee.
38(3) The Regulatory Board must register a company as a registered auditor on payment of the prescribed fee if…