Circulars: Replaced/Withdrawn

Circulars	Date Issued
Circular 1/2010 - Guideline on Fees for Audits done on behalf of the Auditor General (46Kb PDF)	March 2010
Circular 2/2009 - Statement of Generally Accepted Accounting Practice (GAAP): International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) (54Kb PDF)	August 2009
Circular 1/2009 - Guideline on Fees for Audits done on behalf of the Auditor-General (46Kb PDF)	March 2009
Circular 9/2007 - Statement of Generally Accepted Accounting Practice for Small and Medium-sized Entities (SMEs) (210Kb PDF)	September 2007
Circular 8/2007 - Headline Earnings (211Kb PDF)	July 2007
Circular 7/2007 - Implications of the Small Business Tax Amnesty on Accounting, Auditing, Legislation and Ethics (149Kb PDF)	May 2007
Circular 5/2007 - Template letters for Auditors: Compliance with the reporting requirements of section 45 - duty to report on Reportable Irregularitaries. (34Kb PDF)	May 2007
Circular 4/2007 - Letters for Auditors to send to clients outling the requirements of section 45 of the Auditing profession Act - The duty to report on Reportable Irregularities. (83Kb PDF)	April 2007
Omsendbrief 4/2007 - Brief wat ouditeure aan kliente stuur waarin die vereistes van artikel 45 van die 'Auditing Profession Act' - Die plig om Rapporteerbare Onreëlmatighede te rapporteer - uiteengesit word. (115Kb PDF)	April 2007
Circular 3/2007 – Guideline on Fees for Audits done on behalf of the Auditor-General (100Kb PDF)	March 2007
Circular 1/2007 – Medical Schemes' Summarised Financial Statements (40Kb PDF)	January 2007
Circular 8/2006 - Disclosure of Accounting Policy for Accounting for Black Economic Empowerment (BEE) Transactions (85Kb PDF)	May 2006
Circular 7/2006 - Auditor's reporting responsibilities in terms of the Regulations to the Banks Act (89Kb PDF)	April 2006
1/2006 - Disclosure in Relation to Deferred Tax (46Kb PDF)	February 2006
Circular 10/2005 – Reporting on Attorneys' Trust Accounts in Terms of the Attorneys Act and the Rules of the Law Societies (250Kb PDF)	August 2005
6/2005 - Submission of Annual Returns of Private Companies to CIPRO Download Adobe Acrobat file (80KB)	May 2005
5/2005 - Guidance on Access to Internal Audit Working Papers by the Auditor-General Download Adobe Acrobat file (15KB)	May 2005
4/2005 - Guidance on the Term 'State-Controlled Entities'in the Context of IAS 24(AC 126) - Related Parties Download Adobe Acrobat file (30KB)	April 2005
7/2004 Status and Effective Dates of Statements of GAAP and Interpretations Download Adobe Acrobat file (51KB)	June 2004
Circular 6/2004 – Guidance for Chartered Accountants in respect of the Financial Advisory and Intermediary Services Act (110Kb PDF)	June 2004
2/2004 The Auditor's Reporting Responsibilities in terms of Section 8.64 of the JSE Securities Exchange South Africa Listings Download Adobe Acrobat file (20KB)	March 2004
5/2003 Alignment of the Text of Statements of Generally Accepted Accounting Practice with that of International Financial Reporting Standards Download Adobe Acrobat file (150KB)	November 2003
7/2002 Headline Earnings with Issue 1 - 8 Download Adobe Acrobat file (168KB)	December 2002
Circular 8/1999 – Compliance with Section 286(3) and Paragraph 5 of Schedule 4 to the Companies Act, 61 of 1973 and Statements of Generally Accepted Accounting Practice (190Kb PDF)	December 1999
Circular 5/99 Auditor's report on the annual financial statements of private higher education institutions Download Adobe Acrobat file (584 KB)	June 1999
Circular 5/1998 – Right of the South African Revenue Service (SARS) to Call for Audit Files (580Kb PDF)	July 1998
11/94 The auditor's liability to a third party Download Adobe Acrobat file (18KB)	November 1994
03/94 Recovery of professional fees (reference update March 2007) Download Adobe Acrobat file (41KB)	February 1994
06/93 Sequestration of the estate of a member (reference update March 2007) Download Adobe Acrobat file (25KB)	December 1993
10/91 Application for exemption from disclosure of information in the annual financial statements in terms of Section 15A(1)(b) of the Companies Act, 1973 Download Adobe Acrobat file (50KB)	July 1991