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

Board Notice No. 89

18 June 2010

Independent Regulatory Board for Auditors

Notice is hereby given, for general information, in accordance with the provisions of sections 10(1) and 59(8)(c) of the Auditing Profession Act 26 of 2005 ("the Act"), of the repeal of the Code of Professional Conduct (referred to in section 59(8)(c) of the Act) and paragraphs 2.1 to 2.1.21, inclusive thereof, of the "Old" Disciplinary Regulations (referred to in section 59(8)(b) of the Act), made under the Public Accountants' and Auditors' Act 80 of 1991 and the adoption of the Independent Regulatory Board for Auditors' New Rules Regarding Improper Conduct and Code of Professional Conduct for Registered Auditors with effect from 1 January 2011, which are published hereunder.

For further assistance, enquiries may be directed to:

The Director-Standards

Independent Regulatory Board for Auditors

PO Box 751595

Gardenview

2047

For Attention: Mrs S van Esch

Tel: + 27 087 940 8871; Fax: + 27 086 575 6535; E-mail: [email protected]

Mr B P Agulhas

Chief Executive Officer

Independent Regulatory Board for Auditors