Section 39: Auditor’s report and opinion
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.
39. Auditor’s report and opinion
(1) Where an auditor makes a report on the financial statements of an
entity which he has audited, he shall express a clear written opinion in his
report, giving details as to whether—
(a) the financial statements as a whole give a true and fair view of
the matters to which they relate; and
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(b) the financial statements comply with—
(i) this Act or any other relevant enactment; and
(ii) the financial reporting and accounting standards.
(2) No licensed auditor shall, in his report, express an opinion unless he
complies with the auditing standards.
(3) The licensed auditor shall report on the extent of compliance with the
Code of Corporate Governance disclosed in the annual report of the public
interest entity and on whether the disclosure is consistent with the requirements of the Code.
[S. 39 amended by s. 16 (c) of Act 14 of 2009 w.e.f. 30 July 2009; s. 12 (e) of Act 27 of
2012 w.e.f. 22 December 2012.]