Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Auditing Profession Act, 2005 (Act No. 26 of 2005)Chapter VI : Offences54. Offences relating to public practice |
| (1) | A person who contravenes sections 41, 43 or 44 is guilty of an offence and is liable to a fine or in default of payment to imprisonment not exceeding five years or to both fine and such imprisonment. |
| (2) | Any person who— |
| (a) | contravenes any provision of section 47; or |
| (b) | obstructs or hinders any person in the performance of functions under that section, |
is guilty of an offence and liable on conviction to a fine or to imprisonment for a period not exceeding one year.
