Auditing Profession Act, 2005 (Act No. 26 of 2005)Chapter III : Accreditation and RegistrationPart 2 : Registration of individual auditors and firms40. Renewal of registration and re-registration |
(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]