AUDIT

Audit


INDEPENDENT AUDIT PARTNER TO ACCOUNTING FIRMS
AROUND SOUTH AFRICA

In South Africa certain laws and regulations add to auditor independence requirements.

For example, section 90(2) of the Companies Act, 71 of 2008 (the Companies Act) provides additional requirements that prohibit certain relationships and the provision of certain non-audit services by an entity’s auditor.

Section 92 of the Companies Act requires the rotation of the individual auditor or designated auditor (i.e. the audit engagement partner) after tenure of five consecutive financial years for companies that are required by the Companies Act or the Companies Regulations to have their annual financial statements audited, or who have incorporated the audit requirement in their Memorandum of Incorporation. The above individual audit partner rotation requirement for companies is more onerous than the requirement in the IRBA Code, which calls for rotation of key audit partners after seven years. Public interest entities (as defined in the IRBA Code) other than companies are subject to the seven-year key audit partner rotation rule.

KEMPEN Audit provides a solution for companies who are impacted by the above regulations.
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INDEPENDENT AUDITOR TO MEDIUM AND LARGE BUSINESSES ACROSS SOUTH AFRICA

We collaborate with various accounting and audit firms across the country to perform audits for entities across South Africa. With the use of CaseWare Cloud and related audit software we perform quality audits and put together independent and competent audit teams.
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KEMPEN Audit is licenced by IRBA to perform audits and is a member in good standing.

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BASIC CONTACT DETAILS
Ignus Kempen
Kempen Group
49 Schoeman Street | Mossel Bay | 6500
+27 (0) 82 940 6700
+27 (0) 44 690 4578
ignus@kempengroup.co.za

 

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