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Auditing Profession Act, 2005 (Act No. 26 of 2005)

Chapter II : Independent Regulatory Board for Auditors

Part 5 : Committees of Regulatory Board

23. Matters relating to appointment of members to committees for auditor ethics and for auditing standards

 

(1) When the need for an appointment to the committees for auditor ethics or for auditing standards arises and the appointment depends on a nomination referred to in section 22, the committees for auditor ethics or for auditing standards must provide the Regulatory Board with the name of the nominated person, the name of any nominated alternate and any further relevant information, whereupon the Regulatory Board must in writing appoint the nominated persons within three months of receipt of the nominations.

 

(2) Where any person’s appointment to the committees for auditor ethics or for auditing standards is dependent on a nomination referred to in section 22, the Regulatory Board may make the duration of the appointment terminable on notice given by the nominating office-holder to the Regulatory Board that the nominated person has left its employment.

 

(3) A member of the committees for auditor ethics or for auditing standards whose term has expired continues to serve until a successor has been appointed.

 

 


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