• Public Audit Act, 2004 (Act No. 25 of 2004)
    • Notice No. 1471 of 2005
    • Act
    • Preamble
    • Chapter 1: Interpretation and Objects of Act
      • 1. Definitions
      • 2. Objects of this Act
    • Chapter 2 : Auditor-General
      • Part 1: Status and functions
        • 3. Constitutional and legal status
        • 4. Constitutional functions
        • 5. Other functions
      • Part 1A: Remedial Action
        • 5A. Taking remedial action
        • 5B. Failure to comply with specific remedial action
      • Part 2: Appointment and conditions of employment
        • 6. Appointment
        • 7. Conditions of employment
        • 8. Vacation of office
        • 9. Acting Auditor-General
      • Part 3: Accountability
        • 10. Accountability reports to National Assembly
    • Chapter 3: Audits
      • Part 1: Audits by Auditor-General
        • 11. Application of this Part
        • 12. Authorised auditors
        • 13. Standards for audits
        • 14. Submission of financial statements
        • 15. General auditing powers
        • 16. Searches of property, premises, vehicles and persons
        • 17. Accompanying assistants
        • 18. Protection of information
        • 19. Auditees to render assistance
        • 20. Audit reports
        • 21. Submission of audit reports
        • 22. Audit reports on confidential, secret or classified accounts
        • 23. Audit fees
      • Part 2: Audits of institutions by auditors in private practice
        • 24. Application of this Part
        • 25. Appointment of auditors
        • 26. Discharge of auditors
        • 27. Duties and powers of auditors
        • 28. Audit reports and other reports
      • Part 3: Investigations and special audits by Auditor-General
        • 29. Carrying out of investigations and special audits
    • Chapter 4: Administration of Auditor-General
      • Part 1: Deputy Auditor-General
        • 30. Administration
        • 31. Appointment of Deputy Auditor-General
        • 32. Responsibilities of Deputy Auditor-General
        • 33. Acting Deputy Auditor-General
      • Part 2: Other staff
        • 34. Appointments
        • 35. Human resource management
      • Part 3: Financial administration
        • 36. Funds
        • 37. Bank accounts
        • 38. Budget and business plan
        • 39. Auditing of Auditor-General's accounts
        • 40. Audit Committee
        • 41. Annual report and financial statements
        • 42. Financial year
        • 43. Financial responsibilities of Deputy Auditor-General
        • 44. Financial responsibilities of other staff members
        • 45. Irregular or fruitless and wasteful expenditure
        • 46. Financial misconduct by staff members
        • 47. Applicable legal regime for disciplinary proceedings
    • Chapter 5: General
      • 48. Delegation of powers and duties
      • 49. Limitation of liability
      • 50. Disclosure of information
      • 51. Offences and penalties
      • 52. Regulations
      • 53. Repeal of legislation
      • 54. Transitional provision
      • 55. Short title and commencement
    • Schedule
      • Repeal of Legislation
  • Regulations
    • Investigations and Special Audit Regulations
      • Notice No. 525 of 2019
      • 1. Short title
      • 2. Definitions and applications
      • 3. Nature and category of information to be investigated
      • 4. Nature and category of matters for special audit
      • 5. Acceptance or declination of request for an investigation or special audit
    • Audit Fees Regulations
      • Notice No. 443 of 2020
      • 1. Short title
      • 2. Definitions
      • 3. Process to consult National Treasury on the frequency, nature and scope of audits and the basis for determination of audit fees
      • 4. Notification of treasury by Auditor-General on default by auditee to pay audit fees
      • 5. Submission by Auditor-General on treasury's proposed directive to defray audit fees from budget
      • 6. Notification of Auditor-General by National Treasury on auditee experiencing financial difficulty to pay audit fee excess
      • 7. Publication of agreement
  • Notices
    • Auditors and transitional arrangements
      • Notice No. 503 of 2005
    • Audits of institutions by auditors
      • Notice No. 544 of 2006
    • Standards for audits
      • Notice No. 808 of 2006
    • Auditing  of Local Government 
      • Notice No. 1512 of 2006
      • Annexure A
      • Annexure B
      • Annexure C
    • General Directive
      • Notice No. 645 of 2007
      • Consultation of the Auditor-General on the Appointment or Discharge
    • Directive: Performance Information
      • Notice No. 646 of 2007
      • Report on the Financial Statements
    • Directive: Public Finance Management Act
      • Notice No. 647 of 2007
    • Directive: Unlisted Entities
      • Notice No. 648 of 2007
    • General Directive: 2008
      • Notice No. 616 of 2008
      • Consultation of the Auditor-General
    • General Directive: 2009
      • Notice No. 1570 of 2009
      • Consultation of the Auditor-General
    • General Directive: 2010 - Repealed
      • Notice No. 1111 of 2010
      • Appendix A: Consultation of the Auditor-General on the appointment or discharge of an auditor in terms of Sections 25 and 26 of the Public Audit Act 2004 (Act No. 25 of 2004)
      • Appendix B: Monitoring checklist for audits not conducted by the AGSA
    • General Directive: 2011 
      • Notice No. 839 of 2011
      • Addendum A: Criteria Used To Evaluate
      • Addendum B: Consultation of the Auditor-General
      • Addendum C: Monitoring checklist for audits not conducted
      • Addendum D: Relevant extracts from the Public Audit Act
    • Determination of the Salary and Allowance of the Auditor-General
      • Notice No. 1418 of 2020
    • Determination of the Salary and Allowances of the Auditor-General: 2021/2022
      • Notice No. 3686 of 2023
      • Schedule
  • Proclamations
    • Commencement of Public Audit Amendment Act, 2018 (Act No. 5 of 2018)
      • Proclamation No. 13 of 2019
    • [Repealed] Determination of the Salary and Allowance of the Auditor-General
      • Proclamation No. 23 of 2021
      • Schedule : Remuneration levels with effect 1 April 2020 of the Auditor-General
  • Memorandum of Agreement (2020)
    • Notice No. 1084 of 2020
    • Memorandum of Agreement
    • Preamble
    • 1. Interpretation
    • 2. Date of consultation
    • 3. Criteria to be applied to determine whether an auditee has financial difficulty
    • 4. Process to determine an estimate of the funds required annually as a direct charge
    • 5. General principles
    • Annexure A
      • A. General
      • B. Criteria: Financial Performance Indicators
        • B.1. Cash coverage
        • B.2. Cash balance
        • B.3. Reliance on grants (Own Source Revenue to Total Operating Revenue)
        • B.4. Operational overspending
        • B.5. Capital underspending
        • B.6. Percentage of debtors over total revenue
        • B.7. Annual growth in debtors
        • B.8. Creditors' percentage over cash resources ratio