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Companies Act, 1973 (Act No. 61 of 1973)

Chapter XVB: Financial reporting standards

440W. Establishment of Panel

 

 

1) There is hereby established a body corporate known as the Financial Reporting Investigations Panel.

 

2) The Panel's objective is to contribute to the reliability of financial reports by investigating alleged non-compliance with financial reporting standards and recommending appropriate measures for rectification or restitution.

 

3) The Panel shall consist of-
a) an executive officer;
b) six auditors;
c) six chartered accountants that are not registered as auditors;
d) four persons qualified in law;
e) one person nominated by the executive officer of the Financial Services Board; and
f) one person, nominated by the exchange in question, for each exchange that imposes adherence to accounting standards as a listing requirement.

 


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