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

Board Notices

Independent Regulatory Board for Auditors

Public Practice Examination (PPE) - Examination Regulations

16. The Use of Calculators, Other Electronic Equipment and Cell Phones

 

16.1 Candidates may use a financial calculator. However, the calculator may not have alphabetic functions. This limitation includes the use of the calculators that are capable of accessing alphabetic characters.

 

16.2 The decision of the invigilator as to the acceptability of a particular calculator will be final.

 

16.3 Candidates must supply their own replacement batteries and will not be allowed to leave the examination room to fit any replacement batteries or to attend to calculators for whatever other reason. Please note that no facilities will be available at the examination room either before, during or after an examination for candidates to charge calculator batteries.

 

16.4 The calculators must be pocket-sized, silent, cordless and without print-out facilities.

 

16.5 Under no circumstances whatsoever will the use of electronic data recorders, palmtops or similar devices be permitted during the examination.

 

16.6 Under no circumstances whatsoever will the use of cell phones be permitted during the examination. These must be switched off when candidates enter the examination room and not merely switched to "silent" or "vibrate".