(1)
| (a) | A judge or magistrate who has jurisdiction may issue a warrant for the purposes of section 48A on application by a person authorised in terms of section 48A(1). |
| (b) | The judge or magistrate may issue a warrant in terms of this section— |
| (i) | on written application by the person authorised in terms of section 48A(1) setting out under oath or affirmation why it is necessary to enter and investigate the premises; and |
| (ii) | if it appears to the magistrate or judge from the information under oath or affirmation that— |
| (aa) | there are reasonable grounds for suspecting that improper conduct has occurred; and |
| (bb) | entry and search of the premises are likely to yield information pertaining to the improper conduct. |
| (2) | A warrant must be signed by the judge or magistrate issuing it. |
| (3) | The person authorised in terms of section 48A(1) who enters premises under the authority of a warrant must— |
| (a) | if there is apparently no one in charge of the premises when the warrant is executed, fix a copy of the warrant on a prominent and accessible place on the premises; and |
| (b) | on reasonable demand by any person on the premises, produce the warrant or a copy of the warrant. |
| (4) | The warrant must identify the premises that may be entered and searched and specify the parameters within which the person authorised in terms of section 48A(1) may perform an entry, search or seizure. |
| (5) | A warrant is valid only until— |
| (a) | the warrant is executed; |
| (b) | the warrant is cancelled by the person who issued it or, in that person’s absence, by a person with similar authority; |
| (c) | the purpose of issuing it has lapsed; or |
| (d) | the expiry of one month after the date it was issued, whichever occurs first. |
[Section 48B inserted by section 16 of the Auditing Profession Amendment Act, 2021 (Act No. 5 of 2021), Notice No. 228 of GG44493, dated 26 April 2021]
