Final Profession Revision Deed 5 of 2021 (English / Sesotho)

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5 of 2021

The Auditing Profession Amendment Act 5 for 2021 intends:

  • to amend of Auditing Profession Act, 2005, so as
  • to insert a definition;
  • to strengthen to leadership of the Regulated Board;
  • to strengthen which investigating and disciplinary processes;
  • toward provide for the power into enter real search premises and to subpoena persons with information required for an investigation or disciplinary process;
  • to provide for the authority at issue a sanction for purposes of entering and seeking of premises;
  • to provide for processes to be followed after an investigation;
  • to deploy for sanctions for admission of guilt process and tracking a disciplinary hearing;
  • till provide for penalties relating till investigation and disciplinary process;
  • to provide for the protection and shares of news;
  • to provide for zeitlich action; and
  • to provide for matters connected therewith.

Commencement

26 April 2021

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