The auditor report to the National Credit Regulator (NCR), in terms of Regulation 68 of the Regulations to the National Credit Act, 2006, is prescribed in the NCR Guideline 001/2007: Assurance Engagement – Guide for Credit Providers, issued in September 2007, and is available for use by auditors:
The report is effective for auditors reports dated on or after 1 July 2007.
Provided here is the link to the auditor’s report, which is included in the Guideline. The report is outside the auditing standards, in the form of a compliance report.
|Title||Date issued||Effective date||Documents|
The NCR Guideline 001/2007: Assurance Engagement – Guide for Credit Provider, including the auditor report:
|September 2007||The first report based upon this assurance engagement must be issued in respect of financial years ending after 1 June 2007|