South African Institute for Drug Free Sport Act, 1997
R 385
Auditing Profession Act, 2005 (Act No. 26 of 2005)Chapter II : Independent Regulatory Board for AuditorsPart 5 : Committees of Regulatory Board24B. Subcommittees of Regulatory Board |
| (1) | The Regulatory Board— |
| (a) | must establish an enforcement committee to deal with recommendations made by the investigating committee on matters investigated; and |
| (b) | may establish other subcommittees to assist with the performance of its functions. |
| (2) | The Regulatory Board must appoint the members of a subcommittee referred to in subsection (1) from among its members. |
| (3) | The enforcement committee must include— |
| (a) | a person with at least 10 years’ experience in auditing who was formerly registered as an auditor; and |
| (b) | an advocate or attorney with at least 10 years’ experience in practising law. |
[Section 24B inserted by section 9 of the Auditing Profession Amendment Act, 2021 (Act No. 5 of 2021), Notice No. 228 of GG44493, dated 26 April 2021]
