Status of the Board
The Board is the statutory body controlling that part of the accountancy profession involved with public accountancy in the Republic of South Africa.

It is important to stress that all entrants to the public accountancy profession are subject to consistent requirements. Following qualification, accountants entering public practice are required to register with the Board and are governed by its regulations. Those qualified accountants entering other disciplines who are members of a provincial society of chartered accountants, are not subject to the jurisdiction of the Board but are subject to the jurisdiction of the South African Institute of Chartered Accountants.

The Board functions in terms of the Public Accountants' and Auditors' Act, 1991 (Act 80 of 1991) (previously Act 51 of 1951). Its members are appointed by the Minister of Finance from amongst the State departments, members of the accountancy profession nominated by the provincial societies of chartered accountants and academics nominated by the Committee of University Principals.

The Board is funded by fees and levies payable by registered accountants and auditors and reports annually to the Minister of Finance, who then tables the report in Parliament.

Corporate Mission

Basic Purpose
To protect the financial interests of the people of South Africa, and other stakeholders, through services rendered by registered accountants and auditors.

Our Task

  • To provide the means and the regulatory framework for the education and training of adequate numbers of competent and disciplined accountants and auditors, to serve the needs of South Africa.
  • To strive constantly towards the maintenance and improvement of standards of registered accountants and auditors.
  • To protect and support registered accountants and auditors who carry out their duties competently, fearlessly and in good faith.

Our Values

  • Independence
  • Integrity
  • Professionalism
  • Equal opportunity and the creation and redistribution of wealth through skills development and upliftment.

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