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Debt Collectors Act, 1998 (Act No. 114 of 1998)

21. Auditing


1) The accounting records and annual financial statements of the Council shall be audited annually by a person appointed by the Council for such purpose.


2) No person shall be appointed under subsection (1) unless he or she is registered as an accountant and auditor in terms of the Public Accountants' and Auditors' Act, 1951 (Act No. 51 of 1951), and is engaged in public practice.