means—
| (a) | a registered auditor, or a member in good standing of a professional body that has been accredited in terms of section 33 of the Auditing Profession Act; or |
| (b) | a person who is qualified to be appointed as an accounting officer of a close corporation in terms of section 60(1), (2) and (4) of the Close Corporations Act, 1984 (Act No. 69 of 1984); |
[Definition inserted by section 1(n) of Notice No. 558, GG 36729, dated 5 August 2013]