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

Chapter III : Accreditation and Registration

Part 2 : Registration of individual auditors and firms

40. Renewal of registration and re-registration

 

(1) A registered auditor or registered candidate auditor must apply in the prescribed manner to the Regulatory Board for the renewal of his or her registration.

 

(2) A registered auditor or registered candidate auditor whose registration was terminated in terms of section 39 or cancelled in terms of section 51(3)(a)(iv) may apply for re-registration in the prescribed manner to the Regulatory Board.

 

[Section 40 amended by section 8 of Act No. 2 of 2015]