Governance in Focus: Navigating the Auditing Professions Act

Governance in the act provides for the education, training and professional development of registered auditors; the registration of auditors; and regulation of the conduct of registered auditors.

Section 45 specifically focuses on the identification of a reportable irregularity and the responsibility of registered auditors to report this in terms of the APA. The Minister of Finance gazetted the latest notice of maximum fines for registered auditors found guilty of improper conduct.

You will be developing the following professional competencies in the green section below.