Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Government Employees Pension Law, 1996Annexure 1 : Government Employees Pension Law, 199611. Auditors of Fund: Appointment and discharge of auditors |
| (2) | Auditors appointed in terms of subsection (1) shall be persons who are registered in terms of section 15 of the Public Accountants' and Auditors' Act, 1991 (Act No. 80 of 1991), as accountants and auditors, and who are engaged in public practice as such. |
| (3) | An auditor appointed in terms of subsection (1) shall not be discharged by the Board before the expiry of his or her term of appointment except in accordance with subsection (4). |
| (4) | If it appears to the Board that grounds may exist for terminating the appointment of any auditor appointed in terms of subsection (1) it shall in writing inform that auditor of that fact and of the grounds upon which that opinion is based. The Board shall afford the auditor in question an opportunity to submit within a specified period, which shall not be less than 20 days as from the date of the notice, written representations in connection with the intended discharge and may thereupon, if it is still of the opinion that there are grounds for doing so, terminate the appointment of that auditor. The Board shall inform the Minister of the action taken by it and of the grounds upon which that action is based and the auditor shall inform the Minister in writing if in the opinion of the auditor any matter should in the public interest be brought to the attention of the Minister. |
