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

Chapter III : Accreditation and Registration

Part 2 : Registration of individual auditors and firms

40. Renewal of registration and re-registration

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(1)A registered auditor or registered candidate auditor must apply in the prescribed manner to the Regulatory Board for the renewal of his or her registration.

 

(2)A registered auditor or registered candidate auditor whose registration was terminated in terms of section 39 or cancelled in terms of section 51(3)(a)(iv) may apply for re-registration in the prescribed manner to the Regulatory Board.

 

[Section 40 amended by section 8 of Act No. 2 of 2015]