Page 26 - PowerPoint Presentation

Auditing Profession Act

• Registration of individuals as Registered

Auditors

• Registration of firms as Registered Auditors

• Practice as an auditor

• Duties in relation to the audit

• Duty to report on irregularities (NB!)

• Limitation of liability

• Reportable irregularities and false statements in

connection with the audit

• Offences related to public practice

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