The prescribed manner of re-registration for registered auditors is as follows:
| 15.1 | Payment of a registration fee, which fee is prescribed by the Regulatory Board from time to time; |
| 15.2 | Completion and submission of Form 1 (Application by an Individual for Admission to the Register of Auditors) [see ANNEXURE A] |
| 15.3 | A determination by the Regulatory Board that the applicant is a fit and proper person to practise the profession; |
| 15.4 | Proof that the applicant is a member in good standing of a professional body accredited by the Regulatory Board; |
| 15.5 | Submission of a valid police clearance report or equivalent criminal record check in respect of the applicant; |
| 15.6 | Compliance with all the requirements that would apply if the applicant were applying for registration for the first time as specified in section 37 of the APA and in terms of paragraphs 1.1, 1.2 and 1.3 of this document; and |
| 15.7 | If it has been more than three years since the applicant was last registered with the Regulatory Board, successfully completed the PPE, successfully completed their training contract (in the case of applicants who wrote the PPE), or successfully completed the ADP whichever is the later date, the applicant is required to submit with their application their CV, evidence of CPD undertaken for the past three years, and a short explanation of why registration is required. If the applicant is joining a firm already registered with the Regulatory Board, the applicant must also provide a letter signed by the Senior Partner or equivalent of the firm confirming their position within the firm and their audit proficiency. The applicant will be required to undergo a proficiency assessment. |
