NCR

The auditor report to the National Credit Regulator (NCR), in terms of Regulation 68 of the Regulations to the National Credit Act, 2006, is prescribed in the NCR Guideline 001/2007: Assurance Engagement – Guide for Credit Providers, issued in September 2007, and is available for use by auditors:

The report is effective for auditors reports dated on or after 1 July 2007.

Warning to Readers

Provided here is the link to the auditor’s report, which is included in the Guideline. The report is outside the auditing standards, in the form of a compliance report.

 

Guide and Report

Title Date issued Effective date Documents

The NCR Guideline 001/2007: Assurance Engagement – Guide for Credit Provider, including the auditor report:

  • The Report of the Independent Auditor of Credit Providers to the Board of Directors and the National Credit Regulator In Compliance with Regulation 68 of the Regulations to the National Credit Act, 2006.
September 2007 The first report based upon this assurance engagement must be issued in respect of financial years ending after 1 June 2007 PDF

Useful links