• Public Audit Act, 2004 (Act No. 25 of 2004)
  • Notice No. 1471 of 2005
  • Act
  • Preamble
  • Chapter 1: Interpretation and Objects of Act
    • 1. Definitions
    • 2. Objects of this Act
  • Chapter 2 : Auditor-General
    • Part 1: Status and functions
      • 3. Constitutional and legal status
      • 4. Constitutional functions
      • 5. Other functions
    • Part 1A: Remedial Action
      • 5A. Taking remedial action
      • 5B. Failure to comply with specific remedial action
    • Part 2: Appointment and conditions of employment
      • 6. Appointment
      • 7. Conditions of employment
      • 8. Vacation of office
      • 9. Acting Auditor-General
    • Part 3: Accountability
      • 10. Accountability reports to National Assembly
  • Chapter 3: Audits
    • Part 1: Audits by Auditor-General
      • 11. Application of this Part
      • 12. Authorised auditors
      • 13. Standards for audits
      • 14. Submission of financial statements
      • 15. General auditing powers
      • 16. Searches of property, premises, vehicles and persons
      • 17. Accompanying assistants
      • 18. Protection of information
      • 19. Auditees to render assistance
      • 20. Audit reports
      • 21. Submission of audit reports
      • 22. Audit reports on confidential, secret or classified accounts
      • 23. Audit fees
    • Part 2: Audits of institutions by auditors in private practice
      • 24. Application of this Part
      • 25. Appointment of auditors
      • 26. Discharge of auditors
      • 27. Duties and powers of auditors
      • 28. Audit reports and other reports
    • Part 3: Investigations and special audits by Auditor-General
      • 29. Carrying out of investigations and special audits
  • Chapter 4: Administration of Auditor-General
    • Part 1: Deputy Auditor-General
      • 30. Administration
      • 31. Appointment of Deputy Auditor-General
      • 32. Responsibilities of Deputy Auditor-General
      • 33. Acting Deputy Auditor-General
    • Part 2: Other staff
      • 34. Appointments
      • 35. Human resource management
    • Part 3: Financial administration
      • 36. Funds
      • 37. Bank accounts
      • 38. Budget and business plan
      • 39. Auditing of Auditor-General's accounts
      • 40. Audit Committee
      • 41. Annual report and financial statements
      • 42. Financial year
      • 43. Financial responsibilities of Deputy Auditor-General
      • 44. Financial responsibilities of other staff members
      • 45. Irregular or fruitless and wasteful expenditure
      • 46. Financial misconduct by staff members
      • 47. Applicable legal regime for disciplinary proceedings
  • Chapter 5: General
    • 48. Delegation of powers and duties
    • 49. Limitation of liability
    • 50. Disclosure of information
    • 51. Offences and penalties
    • 52. Regulations
    • 53. Repeal of legislation
    • 54. Transitional provision
    • 55. Short title and commencement
  • Schedule
    • Repeal of Legislation
• Regulations
  • Investigations and Special Audit Regulations
    • Notice No. 525 of 2019
    • 1. Short title
    • 2. Definitions and applications
    • 3. Nature and category of information to be investigated
    • 4. Nature and category of matters for special audit
    • 5. Acceptance or declination of request for an investigation or special audit
  • Audit Fees Regulations
    • Notice No. 443 of 2020
    • 1. Short title
    • 2. Definitions
    • 3. Process to consult National Treasury on the frequency, nature and scope of audits and the basis for determination of audit fees
    • 4. Notification of treasury by Auditor-General on default by auditee to pay audit fees
    • 5. Submission by Auditor-General on treasury's proposed directive to defray audit fees from budget
    • 6. Notification of Auditor-General by National Treasury on auditee experiencing financial difficulty to pay audit fee excess
    • 7. Publication of agreement
• Notices
  • Auditors and transitional arrangements
    • Notice No. 503 of 2005
  • Audits of institutions by auditors
    • Notice No. 544 of 2006
  • Standards for audits
    • Notice No. 808 of 2006
  • Auditing  of Local Government 
    • Notice No. 1512 of 2006
    • Annexure A
    • Annexure B
    • Annexure C
  • General Directive
    • Notice No. 645 of 2007
    • Consultation of the Auditor-General on the Appointment or Discharge
  • Directive: Performance Information
    • Notice No. 646 of 2007
    • Report on the Financial Statements
  • Directive: Public Finance Management Act
    • Notice No. 647 of 2007
  • Directive: Unlisted Entities
    • Notice No. 648 of 2007
  • General Directive: 2008
    • Notice No. 616 of 2008
    • Consultation of the Auditor-General
  • General Directive: 2009
    • Notice No. 1570 of 2009
    • Consultation of the Auditor-General
  • General Directive: 2010 - Repealed
    • Notice No. 1111 of 2010
    • Appendix A: Consultation of the Auditor-General on the appointment or discharge of an auditor in terms of Sections 25 and 26 of the Public Audit Act 2004 (Act No. 25 of 2004)
    • Appendix B: Monitoring checklist for audits not conducted by the AGSA
  • General Directive: 2011 
    • Notice No. 839 of 2011
    • Addendum A: Criteria Used To Evaluate
    • Addendum B: Consultation of the Auditor-General
    • Addendum C: Monitoring checklist for audits not conducted
    • Addendum D: Relevant extracts from the Public Audit Act
  • Determination of the Salary and Allowance of the Auditor-General
    • Notice No. 1418 of 2020
  • Determination of the Salary and Allowances of the Auditor-General: 2021/2022
    • Notice No. 3686 of 2023
  • Determination of the Salary and Allowances of the Auditor-General: 2023/2024 - 2024/2025
    • Notice No. 5608 of 2024
• Proclamations
  • Commencement of Public Audit Amendment Act, 2018 (Act No. 5 of 2018)
    • Proclamation No. 13 of 2019
  • [Repealed] Determination of the Salary and Allowance of the Auditor-General
    • Proclamation No. 23 of 2021
    • Schedule : Remuneration levels with effect 1 April 2020 of the Auditor-General
• Memorandum of Agreement (2020)
  • Notice No. 1084 of 2020
  • Memorandum of Agreement
  • Preamble
  • 1. Interpretation
  • 2. Date of consultation
  • 3. Criteria to be applied to determine whether an auditee has financial difficulty
  • 4. Process to determine an estimate of the funds required annually as a direct charge
  • 5. General principles
  • Annexure A
    • A. General
    • B. Criteria: Financial Performance Indicators
      • B.1. Cash coverage
      • B.2. Cash balance
      • B.3. Reliance on grants (Own Source Revenue to Total Operating Revenue)
      • B.4. Operational overspending
      • B.5. Capital underspending
      • B.6. Percentage of debtors over total revenue
      • B.7. Annual growth in debtors
      • B.8. Creditors' percentage over cash resources ratio