Examples of Auditing Profession Act in a sentence
These Regulations must be interpreted in a manner that is consistent with the SAICA Constitution, By-laws Code of Professional Conduct, the Auditing Profession Act, 2005 and any other applicable legislation of the Republic of South Africa, in order to give full effect to the objective of producing competent and professional chartered accountants.
An auditor is required to furnish the Registrar with a copy of both the first and second reports of an auditor furnished to the IRBA in terms of section 45 of the Auditing Profession Act, per section 36(5)(a) of the Act.
These Regulations must be interpreted in a manner that is consistent with the SAICA Constitution, By- laws, Code of Professional Conduct, the Auditing Profession Act, 2005 and any other applicable legislation of the Republic of South Africa, in order to give full effect to the objective of producing competent and professional chartered accountants.
Assurance is determined by the definition of “assurance engagement” as it appears in the Regulatory Board’s Code of Professional Conduct, and includes “audit” as it is defined in the Auditing Profession Act, 26 of 2005.
Measures: AT: Wirtschaftstreuhandberufsgesetz (Public Accountant and Auditing Profession Act, BGBl. I Nr. 58/1999), § 12, § 65, § 67, § 68 (1) 4.