Section 37: Unauthorised audit practice
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
37. Unauthorised audit practice
No licensed auditor shall—
(a) employ a person who has been suspended from practising as a
licensed auditor or a public accountant to carry out work in connection with his audit practice, unless the Council consents to
such employment;
(b) practise under the name of a firm, unless prior notification has
been made to the Council—
(i) in the case of a partnership, of the first names and initials
of the partners of the firm;
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Revised Laws of Mauritius
(ii) where a letterhead is used, of a copy of the letterhead;
(iii) where the name of the firm is similar to, or includes the
name of a regional or international network, or where the
name of the firm mentions that it is part of a network in its
letterhead or any other document, the nature of such association or relationship with the regional or international
network; and
(c) sign any account, statement, report or other document which
purports to represent work performed by the licensed auditor,
unless he is satisfied and is prepared to take full responsibility
for the work done.