Regulatory Alerts2017-03-28
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Public Accountants' and Auditors' Act 51 of 1951
The Act establishes the Public Accountants' and Auditors' Board as a body corporate to regulate the profession, including the registration of public accountants and auditors and the regulation of their training. It defines the board's composition, tenure, powers, and duties, such as setting fees for registration and prescribing articles of clerkship. The legislation prohibits unregistered persons from practising as public accountants or auditors and outlines disciplinary procedures and offences.
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