LEGAL c o n t .
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Issue 27 July - September 2014
general terms only. In deciding to suspend the bulk of the
fine, regard was had to the fact that the Practitioner
displayed a humanitarian response toward his client's life-
threatening predicament.
Two matters
were
referred back
to the Investigating
committee for reconsideration.
Decision to charge and matter referred to the Disciplinary
Committee
Thirteen matters
were referred to the Disciplinary Committee
for disciplinary hearings.
The Disciplinary Committee did not sit during this period.
Disciplinary Committee
had performed at least one site visit to the client. The IRBA
does not want a similar connotation, or the perception
thereof, to bemade by the use of our logo.
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An electronic logo may easily be copied and used by
persons who are not RAs, and we wish to avoid the
possibility of any such fraudulent use of our logo.
An interested party may confirm the registration of an RA on
the RA search facility on the IRBA's website. The RA search
facility provides interested parties with the ability to search for
an RA by surname, search for a firm registered with the IRBA
and confirmwhether an RA is approved by the IRBA to provide
B-BBEE verification assurance services.
An interested party may also contact the IRBA to confirm such
registration on 087-940-8800 or email
.
It is important to note that the IRBAcannot verify the substance
of any report or certificate or other documentation emanating
froman RAor a firm registered with the IRBA.
A standard letter which can be provided to clients if required
was attached to the communiqué.
registry@irba.co.zaUse of IRBA logo
It has come to our attention that RAs are still putting the IRBA
logo on B-BEEE verification certificates. We ask that RAs
desist from this practice forthwith. For convenience, we
produce below the contents of our circular issued on 20August
2014 in this regard.
“The IRBA does not allow any Registered Auditors (RAs) to
use its logo, including on B-BBEE verification certificates or
any related documentation. The IRBAalso does not permit the
use of its logo on any stationery or websites of RAs.
The reasons for this are:
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The use of the IRBA logo may be interpreted by the public as
being that the certificate, report or other documentation on
which it is used is correct in substance, and we cannot
provide any such guarantees or be perceived to provide any
such guarantees. The IRBA therefore does not want the use
of its logo to denote any suggestion that the IRBA vouches
for the substance of the certificate, report or other
documentation emanating from an RA or a firm registered
with the IRBA.
?
With reference to B-BBEE verification certificates,
previously the use of the SANAS logo on such a certificate
meant that the verification agency who issued the certificate
Jane O’Connor
Director: Legal
Telephone: 087 940 8804
Fax:
087 940 8873
E-mail:
legal@irba.co.z a