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

5. Monitoring of CPD
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5.1 The IRBA shall monitor the CPD records of RAs on a sample basis. An RA selected through the monitoring process shall be required to submit to the IRBA, all relevant documents that reflect reliable and verifiable evidence that the RA has followed the CPD Framework as outlined in section 3.2 and has fully complied with the CPD policy and procedures.