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LEGAL c o n t .

1 2

Issue 27 July - September 2014

general terms only. In deciding to suspend the bulk of the

fine, regard was had to the fact that the Practitioner

displayed a humanitarian response toward his client's life-

threatening predicament.

Two matters

were

referred back

to the Investigating

committee for reconsideration.

Decision to charge and matter referred to the Disciplinary

Committee

Thirteen matters

were referred to the Disciplinary Committee

for disciplinary hearings.

The Disciplinary Committee did not sit during this period.

Disciplinary Committee

had performed at least one site visit to the client. The IRBA

does not want a similar connotation, or the perception

thereof, to bemade by the use of our logo.

?

An electronic logo may easily be copied and used by

persons who are not RAs, and we wish to avoid the

possibility of any such fraudulent use of our logo.

An interested party may confirm the registration of an RA on

the RA search facility on the IRBA's website. The RA search

facility provides interested parties with the ability to search for

an RA by surname, search for a firm registered with the IRBA

and confirmwhether an RA is approved by the IRBA to provide

B-BBEE verification assurance services.

An interested party may also contact the IRBA to confirm such

registration on 087-940-8800 or email

.

It is important to note that the IRBAcannot verify the substance

of any report or certificate or other documentation emanating

froman RAor a firm registered with the IRBA.

A standard letter which can be provided to clients if required

was attached to the communiqué.

registry@irba.co.za

Use of IRBA logo

It has come to our attention that RAs are still putting the IRBA

logo on B-BEEE verification certificates. We ask that RAs

desist from this practice forthwith. For convenience, we

produce below the contents of our circular issued on 20August

2014 in this regard.

“The IRBA does not allow any Registered Auditors (RAs) to

use its logo, including on B-BBEE verification certificates or

any related documentation. The IRBAalso does not permit the

use of its logo on any stationery or websites of RAs.

The reasons for this are:

?

The use of the IRBA logo may be interpreted by the public as

being that the certificate, report or other documentation on

which it is used is correct in substance, and we cannot

provide any such guarantees or be perceived to provide any

such guarantees. The IRBA therefore does not want the use

of its logo to denote any suggestion that the IRBA vouches

for the substance of the certificate, report or other

documentation emanating from an RA or a firm registered

with the IRBA.

?

With reference to B-BBEE verification certificates,

previously the use of the SANAS logo on such a certificate

meant that the verification agency who issued the certificate

Jane O’Connor

Director: Legal

Telephone: 087 940 8804

Fax:

087 940 8873

E-mail:

legal@irba.co.z a