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| South Africa NATIONAL LEGISLATION OVERVIEWS  |
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Auditing
Profession Amendment Act, No. 5 of 2021
NOTE: Assented to and published in English, with alternative copy in S Sotho, except the following section titles/text/engrossment text (iro s1: NSotho/SSotho /NSotho); iro s2, s3, s4, s5, s6, s7, s8, s10, s11 s12, s13, s14, s15, s18, s19, s20 (NSotho/SSotho/SSotho); s9, s23, s24 (SSotho/SSotho/_)
NOTE: Assented to and published in English, with alternative copy in S Sotho, except the following section titles/text/engrossment text (iro s1: NSotho/SSotho /NSotho); iro s2, s3, s4, s5, s6, s7, s8, s10, s11 s12, s13, s14, s15, s18, s19, s20 (NSotho/SSotho/SSotho); s9, s23, s24 (SSotho/SSotho/_)
Long title
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
Table of contents
| SECTION | TITLE |
| 1. | Amendment of section 1 of Act 26 of 2005... |
| 2. | Amendment of section 4 of Act 26 of 2005 |
| 3. | Amendment of section 11 of Act 26 of 2005 |
| 4. | Amendment of section 12 of Act 26 of 2005 |
| 5. | Amendment of section 14 of Act 26 of 2005 |
| 6. | Amendment of section 19 and [sic - use of word] Act 26 of 2005 |
| 7. | Amendment of section 20 of Act 26 of 2005 |
| 8. | Substitution of section 24 of Act 26 of 2005 |
| 9. | Insertion of sections 24A and 24B in Act 26 of 2005 |
| 10. | Amendment of section 36 of Act 26 of 2005... |
| 11. | Amendment of section 37 of Act 26 of 2005... |
| 12. | Amendment of section 39 of Act 26 of 2005... |
| 13. | Amendment of section 41 of Act 26 of 2005... |
| 14. | Amendment of section 45 of Act 26 of 2005 |
| 15. | Amendment of section 48 of Act 26 of 2005 |
| 16. | Insertion of sections 48A and 48B in Act 26 of 2005 |
| 17. | Substitution of sections 49 to 51 of Act 26 of 2005 |
| 18. | Substitution of section 51A of Act 26 of 2005 |
| 19. | Insertion of section 51B in Act 26 of 2005 |
| 20. | Substitution of section 53 of Act 26 of 2005 |
| 21. | Insertion of section 57A in Act 26 of 2005 |
| 22. | Amendment of arrangement of sections of Act 26 of 2005 |
| 23. | Transitional measures |
| 24. | Short title |
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