||A credit provider must require an accounting officer or auditor to conduct an assurance engagement in terms of regulation 68;
||If a credit provider is not required by statute to appoint an accounting officer or auditor, the credit provider must appoint a member of one of the following professional bodies:
||South African Institute of Chartered Accountants (SAICA)
||Commercial and Financial Accountants (CFA)
||South African Institute of Secretaries and Administrators (ICSA)
||Institute of Administration and Commerce (IAC)
||Chartered Institute of Management Accountants (CIMA),
to report on the credit provider’s financial statements and to conduct the assurance engagement in terms of Regulations 68.