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

Board Notices

Independent Regulatory Board for Auditors

New Rules Regarding Improper Conduct and Code of Professional Conduct for Registered Auditors

Code of Professional Conduct for Registered Auditors

Part B : Registered Auditors in Public Practice

Section 250 : Marketing Professional Services
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250.1 When a registered auditor solicits new work through advertising or other forms of marketing, there may be a threat to compliance with the fundamental principles. For example, a selfinterest threat to compliance with the principle of professional behaviour is created if services, achievements, or products are marketed in a way that is inconsistent with that principle.

 

250.2 A registered auditor shall not bring the profession into disrepute when marketing professional services. The registered auditor shall be honest and truthful and shall not;
(a) Make exaggerated claims for services offered, qualifications possessed, or experience gained; or
(b) Make disparaging references or unsubstantiated comparisons to the work of another.

 

If the registered auditor is in doubt about whether a proposed form of advertising or marketing is appropriate, the registered auditor shall consider consulting with the Regulatory Board or relevant professional body.