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

Chapter 4: Administration of Auditor-General

Part 3: Financial administration

39. Auditing of Auditor-General’s accounts, financial statements and financial management
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(1)The oversight mechanism must annually appoint an independent external auditor to audit the accounts, financial statements, and financial management and performance information of the Auditor-General.

 

(2)A person appointed as external auditor in terms of subsection (1)—
(a)must be registered as an accountant and auditor in terms of the Public Accountants’ and Auditors’ Act and engaged in public practice as accountant and auditor;
(b)may not be a staff member in the administration of the Auditor-General; and
(c)may not have any conflict of interest as a result of the appointment.