A Recognised Controlling Body is:
- A statutory controlling body referred to in s 240A(1) of TAAct namely:
- The Independent Regulatory Board for Auditors established in terms of section 3 of the Auditing Professions Act;
- A Law Society established in terms of Chapter 3 of the Attorneys Act;
- The General Council of the Bar of South Africa, a Bar Council and a Society of Advocates referred to in section 7 of the Admission of Advocates Act; and
- A statutory body that the Minister of Finance is satisfied is similar to the above statutory bodies and the details of which are published in the Government Gazette; or
- A controlling body referred to in s 240A(2) of TAAct that has been recognized by the Commissioner upon meeting the requirements in respect of:
- Maintaining relevant and effective:
- Minimum qualifications and experience requirements
- Continuing professional education requirements
- Codes of ethics and conduct; and
- Disciplinary codes and procedures
- Maintaining a membership of at least 1 000 members
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