In accordance with the provisions of section 10(1), read together with section 4(1)(a)(i), (ii) and (iii) of the Auditing Profession Act 26 of 2005, IRBA has, according to Board Notice 227 of 2022 as published on p566 and further of Government Gazette No 46088 dated 25 March 2022, repealed its Disciplinary Rules adopted on 7 June 2007, but replaced it with new Disciplinary Rules with effect from 1 April 2022.
Read more: Disciplinary rules of the Independent Regulatory Board for Auditors (IRBA)
- S v Abdullah (Case no 134/21) [2022] ZASCA 33 (31 March 2022) (SCA)
Relevant and applicable legislation
Section 208 of the Criminal Procedure Act 51 of 1977 ("the CPA") provides as follows:
Read more: Again the single witness and gang-related violence
- S v Paulse 2022 (2) SACR 451, dated 29 July 2022 (WCC)
Ms Kim Paulse, the accused, was convicted by the magistrates' court in Cape Town ("the trial court") on two counts of contravening section 4(b) of the Drugs and Drug Trafficking Act 140 of 1992. The accused who was not legally represented, pleaded guilty to both counts.