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

Board Notices

Independent Regulatory Board for Auditors

Public Practice Examination (PPE) - Examination Regulations

8. Permitted Texts

 

8.1 Any editions of the following books will be permitted, although the latest edition of the books is desirable:
• IRBA Manual of Information, Guidelines for Registered Auditors, 2009.
• SAICA Handbook: Volume 1A, IB and 1C (International Financial Reporting Standards), Volume 2A and 2B (Auditing), Volume 3 (Ethics/Circulars) and Volume 4 (Exposure drafts).
• SAICA Legislation Handbook (Volumes 1 and 2) (LexisNexis Butterworths: Durban).

 

8.2 The following copies (texts can be downloaded from the IRBA website) will be permitted:
• IRBA Manual of Information, Guidelines for Registered Auditors, 2009;
• IRBA Guide: Reportable Irregularities;
• IRBA Circular: Giving Second Opinions;
• IRBA Omsendbrief 01/2009 - July 2009: Vertaling van Woordelys (Translation of Glossary of Terms);
• SAICA Guide: Revised Guide on Forecasts; and
• SAICA Guide: Trading Whilst Factually Insolvent.

 

8.3 Candidates are required to supply their own copies of the permitted texts.

 

8.4 Under no circumstances whatsoever, may candidates annotate or write in permitted texts prior to or during the course of the examination. Candidates are, however, allowed to highlight, underline, sideline and/or flag permitted texts prior to or during the course of the examination. Writing on flags is permitted for reference purposes only, that is, writing may only refer to the name or number of the relevant discipline standard, statement or section in the legislation. A flag may not contain any words that do not appear on the page to which the flag is attached. Texts may not be supplemented with additional notes and/or loose pages.

 

8.5 Under no circumstances whatsoever will any sharing of any permitted texts among candidates be allowed.

 

8.6 The IRBA reserves the right to randomly check permitted texts during the examination sessions.

 

8.7 Only texts permitted and prescribed by the Education Committee from time to time will be allowed into the examination room. A candidate who brings any other book/s, text/s and/or copies into the examination room will be in contravention of these Regulations.

 

8.8 Permitted texts should be uncovered so as to enable supervisors to identify the texts used by a candidate from the cover only, without having to open the texts.