On 22 July 2024 the Supreme Court of Appeal ordered the Independent Regulatory Board for Auditors (IRBA) to reconsider certain fees it had charged to auditors in 2019 and 2020. In doing so, the court reaffirmed that administrative action must be exercised in a lawful, rational and procedurally fair manner.
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On 30 July 2024 the Johannesburg High Court delivered a judgment confirming that a debt due because of an unlawful administrative act falls due only when the act is set aside in review proceedings. Accordingly, the three-year prescription period only starts to run from the date that the unlawful administrative act is set aside.
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