Pension Funds Act, 1956 (Act No 24 of 1956)RegulationsPart VI : Auditors |
21.
| (a) | Within 30 days of the registration of the fund the person managing the business of the fund shall notify the Registrar in writing of the name and address of the auditor of the fund. |
| (b) | Whenever a registered fund has appointed a new auditor, the person managing the business of the fund, shall within 30 days as from the date of such appointment give notice thereof in writing to the Registrar which notice shall state the name and address of the auditor and contain a statement to the effect that such appointment was made in accordance with the provisions of the rules of the fund. |
| 22. | The documents referred to in regulation 12 shall be prepared in the form prescribed by notice in the Gazette and, where applicable, shall be accompanied by the three reports signed by the auditor of the pension fund, appointed in terms of section 9 of the Act. If the auditor is unable to sign the report referred to without qualification, the report may be qualified, provided that it deals with all the matters referred to in the reports and shall include his reasons for being unable to sign the reports without qualification. |
[Regulation 22 substituted by regulation 8 of Notice No. R. 491 of 2006]