Section 41: Independence of auditor
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.
41. Independence of auditor
An auditor shall carry out his functions in full independence and shall
not—
(a) act in any manner, contrary to the Code of Professional Conduct
and Ethics; or
(b) engage in any activity which is likely to impair his independence
as an auditor.