Statutory Bodies (Accounts And Audit) Act

consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

Later amending instruments held: Finance (Miscellaneous Provisions) Act 2019 (Act No 13 of 2019), Covid-19 (Miscellaneous Provisions) Act 2020, Finance (Miscellaneous Provisions) Act 2020, Finance (Miscellaneous Provisions) Act 2021 (Act No 15 of 2021), Finance (Miscellaneous Provisions) Act 2022 (Act No 15 of 2022), Finance (Miscellaneous Provisions) Act 2024 (Act No. 11 of 2024), Finance Act 2025 (Act No. 18 of 2025).

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Sections

1. 1 Short title
2. 2 Interpretation
3. 3 Powers of Minister
4. 3A Interest in agency or body of persons restricted
5. 4 Accounting records
6. 4A Strategic plan
7. 4B Annual estimates
8. 4C Application of surplus amount
9. 4C Application of surplus amount or accumulated inserted by Act No 13 of 2019
10. 4C Application of surplus amount inserted by Act No 18 of 2016
11. 4D Gender representation on Board inserted by Act No 13 of 2019
12. 5 Auditor
13. 6 Powers of auditor
14. 6A Annual report
15. 7 Submission of annual report
16. 7A Disciplinary action for non-compliance
17. 7B Remuneration and fringe benefits of staff of inserted by Act No 10 of 2017
18. 8 Auditor’s report
19. 9 Board’s report
20. 9A This Act to prevail
21. 10 Regulations
22. 12 Transitional provisions