Promotion of Access to Information Act, 2000 (Act No. 2 of 2000)

Board Notices

Promotion of Access to Information Manual in terms of Section 14 of the Promotion of Access to Information Act 2 of 2000

A. Particulars in terms of Section 14 of the Act

9. Participation in the formulation of the policy/exercise of powers/performance of duties [Section 14(1)(g)]
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9.1 The IRBA, with the support of the relevant committees, adopts, develops, issues and prescribes auditing pronouncements that comprise standards of professional competence, rules regarding improper conduct and the Code of Professional Conduct for registered auditors. The IRBA also prescribes Rules.

 

9.2 Prior to the prescription of the above pronouncements and/or Rules, the IRBA publishes the proposed documents for comments by interested and/or affected parties. It is through this publication process that interested persons may make representations or participate in or influence the formulation of the policy, the exercise of IRBA powers or the performance by the IRBA of its duties.