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The South African Institute of Chartered Accountants (SAICA), South Africa’s pre-eminent body for accountants. The institute provides a wide range of support services to more than 48,000 members and associates who are chartered accountants (CAs(SA)), as well as associate general accountants (AGAs(SA)) and accounting technicians (ATs(SA)).
External companies are those foreign companies which carry on business or non-profit activities within the Republic of South Africa, subject to sections 23(2) and 23(2A). What constitutes "carrying on business" was radically altered by the insertion of section 23(2A) with the first Amendment Bill.
The Independent Regulatory Board for Auditors (IRBA), formerly known as Public Accountants and Auditors Board (PAAB), is a statutory body controlling public accountancy in the Republic of South Africa. The designation conferred by IRBA is Registered Auditor (RA).
The first auditor general, as appointed per the Constitution, was Shauket Fakie who served until his retirement in 2006. Terence Nombembe was appointed on 1 December 2006 and served until 30 November 2013. Nombembe is a member of the South African Institute of Chartered Accountants as a Chartered Accountant (South Africa).
In 1994, the first King report on corporate governance (King 1) was published, the first corporate governance code for South Africa. It established recommended standards of conduct for boards and directors of listed companies, banks, and certain state-owned enterprises.
Most importantly, external auditors, though engaged and paid by the company being audited, should be regarded as independent. Internal Auditors are employed by the organizations they audit. They work for government agencies (federal, state and local); for publicly traded companies; and for non-profit companies across all industries.
the Auditor-General; the Independent Electoral Commission (IEC) an Independent Authority to Regulate Broadcasting. [1] Though chapter nine calls for a broadcast regulator it does not specifically mandate the Independent Communications Authority of South Africa (ICASA). [2] Interpretations vary on whether ICASA is a Chapter 9 institution or not.
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