What is a Recognised Controlling Body?

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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