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Auditing Profession Amendment Act, No. 5 of 2021

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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