South Africa
Financial Markets Act, 2012
Matters to be reported on by the auditor of a regulated person, 2013
Board Notice 100 of 2013
- Published in Government Gazette 36494 on 31 May 2013
- Commenced on 3 June 2013
- [This is the version of this document from 31 May 2013.]
1. Definition
In this Notice,“the Act” means the Financial Markets Act, 2012 (Act No. 19 of 2012), and any word or expression to which a meaning has been assigned in the Act, bears the meaning so assigned to it.2. General matters
In addition to the reporting requirements prescribed by section 91(2)(a) of the Act, an auditor of a regulated person must report on whether securities which, according to the relevant accounting records—3. Matters in respect of an authorised user
In addition to the matters prescribed in paragraph 2, the auditor of an authorised user must report on whether the authorised user complies with—4. Matters in respect of a participant
In addition to the matters prescribed in paragraph 2, the auditor of a participant must report on whether the participant complies with—5. Cessation of business
The auditor of a regulated person must report, within three months of the date on which the regulated person ceased to do business, on whether the regulated person had complied with the requirements contained in paragraphs 7(2)(b) and 7(2)(c) of the registrar’s notice dealing with accounting records to be maintained by a regulated person.6. Commencement
This Notice comes into operation on the same date on which the Act comes into operation.History of this document
03 June 2013
Commenced