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The designation conferred by IRBA is Registered Auditor (RA). Following qualification, accountants entering into public practice are required to register with IRBA and are governed by its regulations. IRBA functions under the Auditing Profession Act, 2005 (Act 26 of 2005). Its members are appointed by the Minister of Finance.
The IRBA functions in terms of the Auditing Profession Act, 2005 (Act 26 of 2005). Its members are appointed by the Minister of Finance and not more than 40% of the members of the IRBA Board may be registered auditors. The IRBA is partly funded by fees and levies payable by registered auditors and partly by the National Treasury.
Under the Basel II guidelines, banks are allowed to use their own estimated risk parameters for the purpose of calculating regulatory capital.This is known as the internal ratings-based (IRB) approach to capital requirements for credit risk.
Republican lawmakers want to allow agencies to outsource their annual audits, proposing a bill that the auditor's office is calling a political ploy.
A 2013 auditor's investigation, which covered Loy's employment from 2002 to 2012, when she was fired, uncovered more than $10,700 in improper disbursements, including $1,149 to herself.
The committee oversees the National Treasury and statutory entities, including the Accounting Standards Board, the Co-operative Banks Development Agency, the Development Bank of Southern Africa (DBSA), the Office of the Ombud for Financial Services Providers, the Financial Intelligence Centre (FIC), the Financial and Fiscal Commission, the Financial Sector Conduct Authority, the Government ...
The Key Bank building's largest tenant, the Ohio Auditor's Office, is packing up to move to 65 E. State St. While the auditor's office has been looking to downsize its space, the Key Bank building ...
An auditor who is independent 'in fact' has the ability to make independent decisions even if there is a perceived lack of independence present, [1] or if the auditor is placed in a compromising position by company directors. Many difficulties lie in determining whether an auditor is truly independent, since it is impossible to observe and ...