Professional statute overview
Enactment structure, operative effect and source provenance
01
Purpose and legislative effect
“The board may recover review-related costs from the accountant and auditor whose practice was reviewed.”
The board may recover review-related costs from the accountant and auditor whose practice was reviewed. This provision gives the Act its short title: the Public Accountants' and Auditors' Amendment Act, 1997.
02
How the instrument operates
- 01
Start with the recorded version
updated 11 Apr 1997. The date shown identifies this source expression and should not be treated as proof that no later change exists.
- 02
Locate the controlling provision
Use the provision map, part headings and full-text filter to move from the broad subject to the exact legal language.
- 03
Read conditions and exceptions together
Keep subsections, definitions, provisos and cross-references in context before drawing a legal conclusion.
- 04
Verify currency and official wording
Confirm later legislation, commencement notices and corrections with the official publisher before advice, filing or reliance.
03
Research entry points
Selected provisions across the instrument. Open any row to continue with the exact stored text.
The board may recover review-related costs from the accountant and auditor whose practice was reviewed.
Section 2
This provision gives the Act its short title: the Public Accountants' and Auditors' Amendment Act, 1997.
Section 3
04
Source and current-law status
Source record view
Source record from www.parliament.gov.za · updated 11 Apr 1997
The source record does not state a definitive current-law status. Check the official publisher and later amendments before relying on this text.