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Auditing Profession Act, 2005 (Act No. 26 of 2005)

Board Notices

Independent Regulatory Board for Auditors

Registration of Registered Auditors and Registered Candidate Auditors

2. Registration as a registered candidate auditor

 

It is prescribed that the minimum qualifications, competency standards and requirements for registration of registered candidate auditors in addition to those provided for in this Act are:

 

2.1 The applicant must have successfully completed a recognised academic programme at an accredited university;
2.1 The applicant must have successfully completed a recognised core assessment programme;
2.2 The applicant must have completed a recognised professional development and assessment programme;
2.3 The application must be determined by the Regulatory Board to be a fit and proper person to enter into the Audit Development Programme (ADP);
2.4 Proof that the applicant is a member in good standing of a professional body accredited by the Regulatory Board; and
2.5 Submission of a valid police clearance report, or an equivalent criminal record check2 in respect of the applicant.

 

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2 A SAPS police clearance report or other equivalent criminal record check is valid if it is not older than six months. An equivalent record check, in this context, means a legitimate criminal record check issued by a reputable service provider and ordinarily used by employers to establish the criminal record status of prospective or current employees.