SAIPA PE Practice Questions - SAIPA Professional Evaluation (PE) Exam

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Under the South African Companies Act 71 of 2008 Regulation 28, when is an Independent Review (rather than a full Audit) permitted for a private company?

When the company is not owner-managed and its Public Interest Score (PIS) is between 100 and 349 (and financial statements are independently compiled) When the company has a PIS exceeding 500 When the company is a state-owned enterprise Private companies are never allowed to conduct independent reviews

Correct Answer:

When the company is not owner-managed and its Public Interest Score (PIS) is between 100 and 349 (and financial statements are independently compiled)

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