Registration
Section 22 of the PAA Act
“…no person shall -
(a) engage in public practice as an accountant or auditor or hold
himself out as an accountant or auditor in public
practice or use any designation or description likely to create the
impression that he is an accountant or auditor in
public practice; or
(b) accept an appointment or act as an auditor where the appointment of
an auditor or the performance of an audit is
required by law,
unless he is registered as an accountant and auditor in terms of this
Act and has paid, at the rate applicable to a
registered accountant and auditor who is engaged in public practice, the
annual fees as may be prescribed or such
portion thereof as may be determined by the board…”
