CIRCULAR 1/2026/27 - GUIDELINE ON FEES FOR AUDITS PERFORMED BY PRIVATE FIRMS ON BEHALF OF THE AUDITOR-GENERAL OF SOUTH AFRICA (AGSA)

Introduction

1. Section 188 of the Constitution of the Republic of South Africa, 1996 mandates the Auditor­ General to audit and report on the accounts, financial statements and financial management of national and provincial departments, national and provincial administrations, all municipalities and all other institutions required by law to be audited by the Auditor-General. This mandate is further described in sections 4 and 5 of the Public Audit Act 25 of 2004 (the "PAA").
    

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