Water use

All water uses in South Africa are governed by the National Water Act 36 of 1998 (NWA) to ensure the sustainable management of all water resources.

It is important that all aspects relating to the sustainable and efficient utilisation of water is assessed on the day of the audit and addressed within the audit report.

With agriculture being one of the major water-using industries, auditors must familiarise themselves with the regulations related to the abstraction and disposal of water.