Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Auditing Profession Act, 2005 (Act No. 26 of 2005)Chapter II : Independent Regulatory Board for AuditorsPart 3 : Powers of Regulatory Board10. Powers to make rules |
| (1) | The Regulatory Board may, by notice in the Gazette, prescribe rules with regard to— |
| (a) | any matter that is required or permitted to be prescribed in terms of this Act; and |
| (b) | any other matter for the better execution of this Act or a function or power provided for in this Act. |
| (2) |
| (a) | Before the Regulatory Board prescribes any rule under this section, it must publish a draft of the proposed rule in the Gazette together with a notice calling on the public to comment in writing within a period stated in the notice, which period may not be less than 30 days from the date of publication of the notice. |
| (b) | If the Regulatory Board alters a draft rule because of any comment, it need not publish the alteration before prescribing the rule. |
| (3) | The Regulatory Board may, if circumstances necessitate the immediate publication of a rule, publish that rule without the consultation contemplated in subsection (2). |
