Circulars

CC Current Circulars

Date Issued

• Circular 2/2012 – Guidelines on Fees for Audits on behalf of the Auditor General
  (45Kb PDF)

• Circular 1/2012 – Engagement Letter Template for Review Engagements
  (107Kb PDF)

• Circular 4/2011 – Illustrative Reportable Irregularity Letters for Independent Reviews
  (53Kb PDF)

• Circular 3/2011 - Impact of the Dividends Tax on deferred tax assets arising from unutilised Secondary Tax on Companies (STC) credits
  (40Kb PDF)

• Circular 2/2011 - Guideline on Fees for Audits done on behalf of the Auditor General South Africa (AGSA).
  (40Kb PDF)

• Circular 1/2011 - Statement of Generally Accepted Accounting Practice (GAAP): International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs)
  (80Kb PDF)

• Circular 3/2009 - Headline Earnings
  (200Kb PDF)

• Circular 2/2007 - Recognition and Measurement of Short-Term Insurance Contracts
  (50Kb PDF)

January 2007

• Circular 12/2006 - Operating leases
  (21Kb PDF)

August 2006

• Circular 9/2006 - Transactions giving rise to adjustments to revenue/purchases
  (32Kb PDF)

May 2006

• Circular 4/2006 - Afrikaans Translation - Illustrative Financial Statements
  (97Kb PDF)

March 2006

• Omsendbrief 4/2006 - Afrikaanse Vertaling - Illustrerende Voorbeeld van Finansiële State
  (97Kb PDF)

March 2006

• Circular 2/2006 - Clarification of Certain Sections of the Financial Intelligence Centre Act
  (72Kb PDF)

March 2006

• 13/2005 - Reports Relating to Certificates Prepared by a Company for Conveyancing Purposes
  Download Adobe Acrobat file (26KB)

December 2005

• 11/2005 - Reporting in terms of the Immigration Act (As Amended) and the Immigration Regulations
  Download Adobe Acrobat file (22KB)

September 2005

• 9/2005 -The Reporting Accountant's Reporting Responsibilities in Terms of Section 13 of the Listings Requirementsof the JSE Limited
  Download Adobe Acrobat file (47KB)

August 2005

• 8/2005- Status of professional pronouncements
  Download Adobe Acrobat file (51KB)

August 2005

• 3/2005 - Clarification of Certain Audit-Related Activities in Relation to the Financial Advisory Intermediary Services Act
  Download Adobe Acrobat file (58KB)

April 2005

• 10/2004 - Institute Advisory Services
  Download Adobe Acrobat file (11KB)

October 2004

• 3/2004 Guidance for the Inclusion of items in the results of operating activities
  Download Adobe Acrobat file (13KB)

March 2004

• 3/2002 Letters of support
  Download Adobe Acrobat file (12KB)

August 2002

• 2/2002 Subordination agreements
  Download Adobe Acrobat file (12KB)

August 2002

• 3/2001 Professional Fees
  Download Adobe Acrobat file (46KB)

September 2001

• 1/2001 Continuing professional education: Competence self-appraisal
  Download Adobe Acrobat file (15KB)

January 2001

• 6/2000 Amounts determined by the board in terms of the by-laws
  Download Adobe Acrobat file (7KB)

October 2000

• 1/00 Monitored compulsory continuing professional education
  Download Adobe Acrobat file (69KB)

April 2000

• 1/96 Managing the professional liability of accountants
  (reference update March 2007)
  Download Adobe Acrobat file (83KB)

January 1996

• 2/95 Use of the designations CA(SA) and Registered Accountant and Auditor
  (reference update March 2007)
  Download Adobe Acrobat file (23KB)

March 1995