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Draft Auditing Profession Bill

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Draft Auditing Profession Bill

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The Minister of Finance has released the draft Auditing Profession Bill for public comment.

The draft Bill aims to:

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  • introduce a more comprehensive and modern legislative framework for regulating the auditing profession than the Public Accountants’ and Auditors’ Board Act, 80 of 1991 and will repeal this Act;
  • improve the integrity of South Africa’s financial sector and financial reporting by ensuring that there is effective oversight with regard to the auditing profession as a whole; and
  • introduce measures to ensure that potential conflicts of interest between auditors and their clients are minimized; and
  • facilitate swift and appropriate actions to rectify a situation in the event that circumstances give rise to an undermining of the independence of an auditor.
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