Section 73: Auditing standards
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.
73. Auditing standards
(1) —
(2) The Council may issue rules and guidelines for the purposes of
implementing—
(a) the financial reporting and accounting standards referred to in
section 72; and
(b) the auditing standards.
[Issue 5] F9 – 32
Revised Laws of Mauritius
(3) Every licensed auditor shall, in the exercise of his profession, comply
with—
(a) such minimum requirements as shall be specified by the Council
in the auditing standards;
(b) any rule and guideline issued under this Act.
[S. 73 amended by s. 16 (e) of Act 14 of 2009 w.e.f. 30 July 2009.]