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

Board Notices

Independent Regulatory Board for Auditors

Public Practice Examination (PPE) - Examination Regulations

14. Examination Room Regulations

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Reporting to the examination room

 

14.1 Candidates are required to report to the examination room at least 30 minutes before the reading time commences for each session.

 

14.2 Candidates reporting for the examination are required to sign an undertaking to subscribe and abide by these Regulations in all respects (Refer to Annexure "A").

 

14.3 Candidates are required to sign the examination attendance register.

 

14.4 Candidates are required to produce proof of identity as well as their official examination index number issued on the IRBA's letterhead.

 

Only the following forms of identification are permitted:

a valid South African identity document; or
a valid passport; or
a valid driver's licence card.

 

14.5 The doors to the examination room will be closed at the scheduled commencement time to enable the invigilator to issue the necessary instructions and distribute examination stationery. Candidates who are not present when the doors are closed will not be allowed to enter the examination room until five minutes after the start of the reading time.

 

14.6 Candidates who arrive more than one hour after the commencement of the reading time will not be allowed to write the question paper.

 

14.7 The Education Committee will appoint invigilators and supervisors at each examination venue and will ensure that an adequate supply of the necessary examination stationery is available at such venues.

 

14.8 Candidates must at all times follow the instructions of the invigilator. Failure to do so may be considered misconduct.

 

Departure from the examination room

 

14.9 Candidates may not leave the examination room within the first 60 minutes of the commencement of the reading time of a question paper.

 

14.10 Candidates may not leave the room 30 minutes prior to the close of the examination session. Candidates are to remain in their seats until their examination scripts and other materials have been collected and they have been instructed by the invigilator to the leave the examination room.

 

14.11 When the invigilator declares that the allocated time for the examination has expired, candidates must cease writing immediately and must submit all examination scripts and any other material that the invigilator instructs to be submitted.

 

14.12 Under no circumstances whatsoever will a candidate be allowed to leave the examination room after the time has expired until all candidates writing in that room have handed in their examination scripts and until the invigilator has reconciled the number of examination scripts for each question to the number of candidates on the register.

 

14.13 Candidates may retain the question papers after completion of the examination.

 

14.14 It is the responsibility of the candidate to ensure that all examination scripts are handed in to the invigilator before departing from the examination room. The invigilator will refuse to accept any script for marking from any candidate once that candidate has left the examination room.

 

The use of official examination materials

 

14.15 All answers must be written in blue or black ink.

 

14.16 Only answers written on official examination stationery supplied by the IRBA will be assessed.

 

14.17 Candidates will be supplied with an answer book for each question or subsection that is identified by means of different colours. The response to each question or subsection must be written in a separate answer book. Appropriate instructions will be set out in the question paper.

 

14.18 It is the candidate's responsibility to ensure that they answer each question in the designated answer book for that question. The IRBA shall not be liable whatsoever for any prejudice suffered by a candidate who has not answered a question in the designated answer book.

 

14.19 The candidate's official examination index number must be clearly indicated in the appropriate space provided for this purpose on each script and/or loose pages.

 

14.20 Additional loose pages will be supplied. The number of the question to which a particular loose page pertains, must be clearly indicated on each page.

 

14.21 Candidates must ensure that each loose page is filed in the correct examination script and is securely attached using the laces provided for this purpose.

 

14.22 An examination script must be submitted for each question or subsection, regardless of whether or not a candidate has answered or attempted the question or subsection, as the number of examination scripts submitted will be used after the examination to reconcile the number of candidates for control purposes.