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

Chapter II : Independent Regulatory Board for Auditors

Part 7 : National government oversight and executive authority

28. Executive authority

 

(1) The Minister is the executive authority for the Regulatory Board in terms of the Public Finance Management Act and the Regulatory Board is accountable to the Minister.

 

(2) The Minister must—
(a) ensure that the Regulatory Board complies with this Act, the Public Finance Management Act and any other applicable legislation;
(b) ensure that the Regulatory Board is managed responsibly and transparently and meets its contractual and other obligations;
(c) establish and maintain clear channels of communication between him or her and the Regulatory Board; and
(d) monitor and annually review the performance of the Regulatory Board.

 

 


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