|Education and Transformation|
|B-BBEE Verification Assurance|
|Other Assurance Engagements|
|Small & Medium-Sized Practices|
|Anti Money Laundering|
|Companies Act Section 90(2)|
Withdrawal of A Guide for Registered Auditors: The Auditor Attending the Annual General Meeting
Johannesburg / 12 June 2012
A Guide for Registered Auditors: The Auditor Attending the Annual General Meeting, was issued in September 2008 to provide guidance for auditors in complying with the requirements of Section 300A included in the Companies Act, Act No. 61 of 1973 by the Corporate Laws Amendment Act, Act No. 24 of 2006.
As attendance by the registered auditor at the annual general meeting of a company is no longer a requirement of the Companies Act, 2008, the guidance is out of date and may be misleading. Accordingly, the Committee for Auditing Standards (CFAS) has resolved that this Guide is hereby withdrawn with immediate effect.
Sandy van Esch
About the IRBA
The objective of the IRBA is to endeavour to protect the financial interests of the South African public and international investors in South Africa through the effective and appropriate regulation of audits conducted by registered auditors, in accordance with internationally recognised standards and processes.
The CFAS assists the IRBA to develop and maintain auditing pronouncements which are internationally comparable.