The spectre of indeterminate liability raises its head
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2006
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South African Law Journal
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University of Cape Town
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Faculty
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Abstract
The auditing profession in South Africa has recently received significant attention from the legislature with the promulgation of the Auditing Profession Act 26 of 2005, which repeals the Public Accountants’ and Auditors’ Act 80 of 1991 (the PAA Act) and makes far-reaching changes aimed at effective oversight of the profession as a whole. The profession has, however, also received the attention of the judiciary, and in a way that may be disconcerting to its members.
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Reference:
Jooste, R. (2006). The spectre of indeterminate liability raises its head: notes. South African Law Journal, 123(4), p-563.