Public Audit Act, 2004 (Act No. 25 of 2004) > Chapter 3: Audits > Part 2: Audits of institutions by auditors in private practice

(1)

An auditee referred to in section 4(3) may discharge an auditor appointed by it in terms of section 25(1)(b) before the expiry of that auditor’s term of appointment, but only with the consent of the Auditor-General and, if that auditee has an executive authority within the meaning of the Public Finance Management Act, also of the relevant executive authority.

(2)	If such an auditee intends discharging an auditor in terms of subsection (1), it must—

(a)	give the auditor notice, in writing, setting out the reasons for the discharge; and

(b)	give the auditor an opportunity to make representations, in writing, to the Auditor-General within 20 days of receipt of the notice.

(3)	The Auditor-General must report any discharge of an auditor in terms of subsection (1) to the relevant legislature.

Public Audit Act, 2004 (Act No. 25 of 2004)