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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

5. Period of validity of the registration of a registered candidate auditor

 

It is prescribed that the period of validity of the registration of a registered candidate auditor is until:

 

5.1 the candidate has satisfied all the ADP requirements, which include:
5.1.1 the candidate has submitted a portfolio of evidence; and
5.1.2 the Regulatory Board has evaluated the portfolio of evidence and has reached a decision that the candidate has successfully completed the ADP; and
5.1.3 An ADP monitoring visit has been conducted at the firm where the candidate has completed the ADP, and the environment has been assessed as conducive to the development of professional competence; or
5.1.4 the candidate withdraws from the ADP.

In the premise where the candidate has complied with paragraphs 5.1.1, 5.1.2 and 5.1.3, the candidate will then be eligible to apply for registration as a registered auditor.