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Companies Act, 1973 (Act No. 61 of 1973)

Chapter X: Auditors

Appointment

275A. Certain non-audit services not open to current auditor of widely held company

 

 

1) An auditor appointed to a widely held company may not for the duration of the appointment perform for that company services prohibited under the code of professional conduct mentioned in section 21(2)(a) of the Auditing Profession Act, (Act No. 26 of 2005).

 

2) The Independent Regulatory Board for Auditors shall in the code mentioned in subsection (1) define and prohibit the provision by an auditor of certain non-audit services in circumstances in which these will be subject to the auditor's own auditing,

 

3) Subsection (1) does not affect the power of an audit committee under section 270A(1)( d) or (e) to further limit the services which an auditor of that company may render.

 


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