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44493auditingprofessionamendmentact5of2021.pdf | 406.16 KB |
5 of 2021
The Auditing Profession Amendment Act 5 of 2021 intends:
- to amend the Auditing Profession Act, 2005, so as
- to insert a definition;
- to strengthen the governance of the Regulatory Board;
- to strengthen the investigating and disciplinary processes;
- to provide for the power to enter and search premises and to subpoena persons with information required for an investigation or disciplinary process;
- to provide for the power to issue a warrant for purposes of entering and searching of premises;
- to provide for processes to be followed after an investigation;
- to provide for sanctions in admission of guilt process and following a disciplinary hearing;
- to provide for offences relating to investigation and disciplinary process;
- to provide for the protection and sharing of information;
- to provide for transitional measures; and
- to provide for matters connected therewith.
Commencement
26 April 2021