s 37 Practice reviewer to submit report
37.—(1) A practice reviewer who carries out a practice review under this Part must submit a report to the Practice Monitoring Sub‑committee at the conclusion of the practice review and at any other stage of the practice review as may be required by the Practice Monitoring Sub‑committee.[Act 32 of 2022 wef 01/07/2023] (2) If, after considering the practice reviewer’s report under subsection (1), the Practice Monitoring Sub-committee is of the opinion that —(a) the public accountant’s compliance with any of the professional standards is partially satisfactory under the Oversight Committee’s professional standards assessment framework; or (b) the public accountant’s compliance with any of the professional standards is not satisfactory under the Oversight Committee’s professional standards assessment framework, the Practice Monitoring Sub-committee must submit a report of its opinion and recommendations to the Oversight Committee. [Act 32 of 2022 wef 01/07/2023]