Construction Industry Development Board Act, 2000 (Act No. 38 of 2000)

Wherever in these Regulations financial statements are referred to, it means financial statements prepared in accordance with Generally Accepted Accounting Practice (GAAP) or the International Financial Reporting Standard (IFRS), and certified by a person who is by law required to certify those financial statements, if any.

[Regulation 2A inserted by regulation 4 of Notice No. R. 1224 dated 14 November 2008]