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

Chapter IV : Conduct by and Liability of Registered Auditors

43. Information to be furnished

 

(1) Every firm that is a registered auditor must notify the Regulatory Board of any change in its name, composition or address not later than 30 days after the date on which the change takes place.

 

(2) Within 14 days of the receipt of a written request from any client for whom a registered auditor acts as auditor or person who proposes to appoint the registered auditor as its auditor, the registered auditor must furnish the following information:
(a) Every firm’s name or title under which the registered auditor practises;
(b) the place or places of business of all firms in which the registered auditor is in public practice as a partner, director or member;
(c) the full names of all (if any) of the registered auditor’s partners, co-directors or co-members; and
(d) the registered auditor’s first names or initials, surname, ordinary business address and ordinary residential address.

 

(3) In subsection (2) and where, under that subsection, a registered auditor is required to supply information relating to a firm, the supply of the information in the name of the firm must be a sufficient compliance with the obligation of the individual registered auditor.