n SA Mercantile Law Journal = SA Tydskrif vir Handelsreg - Auditor independence : an analysis of the legislation in the United States of America and South Africa : analyses




In this contribution, I will review the legislation introduced in the United States of America, in the form of the Sarbanes-Oxley Act of 2002, and the relevant South African legislation, namely the Auditing Profession Act 26 of 2005 and the Corporate Laws Amendment Act 24 of 2006, in so far as these measures pertain to the independence of auditors. I will further consider whether they adequately address the issue of auditor independence.


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