Auditing Profession Act, 2005 (Act No. 26 of 2005)Chapter IV : Conduct by and Liability of Registered Auditors43. Information to be furnished |
| (1) | Every firm that is a registered auditor must notify the Regulatory Board of any change in its name, composition or address not later than 30 days after the date on which the change takes place. |
| (2) | Within 14 days of the receipt of a written request from any client for whom a registered auditor acts as auditor or person who proposes to appoint the registered auditor as its auditor, the registered auditor must furnish the following information: |
| (a) | Every firm’s name or title under which the registered auditor practises; |
| (b) | the place or places of business of all firms in which the registered auditor is in public practice as a partner, director or member; |
| (c) | the full names of all (if any) of the registered auditor’s partners, co-directors or co-members; and |
| (d) | the registered auditor’s first names or initials, surname, ordinary business address and ordinary residential address. |
| (3) | In subsection (2) and where, under that subsection, a registered auditor is required to supply information relating to a firm, the supply of the information in the name of the firm must be a sufficient compliance with the obligation of the individual registered auditor. |