Special Investigating Units and Special Tribunals Act, 1996
R 385
Companies Act, 1973 (Act No. 61 of 1973)Chapter XVB: Financial reporting standards440EE. Publication |
| 1) | The executive officer shall within five business days of the receipt of a report of an investigation committee issue a copy thereof to the company investigated. |
| 2) | Any response by the company must be submitted to the executive officer in writing within seven business days of receipt of the report, and referred back to the investigation committee. |
| 3) | After due consideration of the response, the investigation committee may amend the report and must within 14 business days of receipt of the company's response resubmit the report to the executive officer. |
| 4) | If no response was received by the date specified in subsection (2), within two business days of that date, or if a response was received, within two business days of the resubmission of the report, the executive officer- |
| a) | shall publish the report to- |
| i) | the Registrar; and |
| ii) | any exchange on which shares of the company are listed; |
| b) | may, if it is in the interest of users, publish the report to- |
| i) | any other regulator; |
| ii) | any professional body representing accountants or auditors; or |
| iii) | the news media. |
| 5) | The Registrar shall make a report available for inspection by the public within two months after its publication. |
