SAICA issues circulars to communicate information, or to inform members of relevant accounting, auditing, legislation, financial reporting or other developments and in some instances to provide guidance:
Date Issued
Circular 1/2021 – Guideline on Fees for Audits performed by private firms on behalf of the Auditor-General of South Africa (AGSA)
April 2021
Circular 1/2021 – Headline Earnings
March 2021
Circular 2/2020 – Recognition of Lease Income and Expense on a Basis other than the Straight Line Basis under IFRS 16 – Leases
March 2020
1/2020 Use of the designations CA(SA) and Registered Auditor
March 2020
Circular 1/2019 – Headline Earnings
December 2019
Circular 5/2018 – Operating Leases
December 2018
Circular 4/2018 – Headline Earnings
March 2018
Circular 01/2018 – Guideline on AGSA Fees
March 2018
Circular 3/2017 – Engagement letter for review engagements
October 2017
Circular 2/2017 – Determining Revenue/Purchases as a result of financing components
June 2017
Circular 1/2017 – Guideline on Fees for Audits performed on behalf of the Auditor-General of South Africa (AGSA)
March 2017
Circular 5 2016 - Amendments to Powers of the Professional Conduct Committee in Terms of the By-Laws
October 2016
Circular 4 of 2016 - Amounts Determined by the Board in Terms of the By-laws
October 2016
Circular 3/2016 – Illustrative Reportable Irregularity Letters for Independent Reviews
July 2016
Circular 2/2016 – Illustrative Report Relating to a Certificate Prepared by a Company for Conveyancing Purposes
June 2016
Circular 2/2015 – Headline Earnings
October 2015
Circular 2/2007 - Recognition and Measurement of Short-Term Insurance Contracts
January 2007
August 2006
Circular 9/2006 - Cover page
May 2006
Circular 9/2006 - Transactions giving rise to adjustments to revenue/purchases Cover page
May 2006
Circular 2/2006 - Clarification of Certain Sections of the Financial Intelligence Centre Act
May 2006
3/2005 - Clarification of Certain Audit-Related Activities in Relation to the Financial Advisory Intermediary Services Act
April 2005
3/2002 Letters of support
August 2002
2/2002 Subordination agreements
August 2002
6/2000 Amounts determined by the board in terms of the by-laws
October 2000
1/96 Managing the professional liability of accountants (reference update March 2007)
October 2000