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

Policy and Procedures

Policy and Procedures relating to Continuing Education, Training and Professional Development prescribed in terms of Section 7(1)(C) of the Auditing Profession Act, 26 of 2005

2. Objective of the Policy and Procedures
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2.1 The objective of the CPD policy and procedures is to prescribe to RAs the requirements, measurement and monitoring of CPD for RAs to develop and maintain their professional competence necessary to perform their current and future roles as RAs, and thereby strengthening and maintaining public trust in RAs.