GOOD REPUTE

Good repute refers to appropriate conduct, in compliance with the requirements of the Code of Ethics issued by the International Federation of Accountants (IFAC) and adopted by ASPAAS.

Good repute is a condition for access to the traineeship in statutory audit, for the actual completion of the traineeship, and for obtaining and maintaining authorisation as a statutory auditor or as an audit firm, as applicable.

Meeting the good repute criteria laid down in the ASPAAS rules is a condition for natural persons and audit firms to obtain the annual endorsement issued by ASPAAS.