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SAICA Assurance Guides

Last Updated Thursday, May 2, 2019 9:19:58 AM

  • Guide relating to Factual Findings Report in terms of the Immigration Act and the Immigration Regulations ( Issued August 2018) (458Kb PDF)
  • 2017 Medical Schemes Accounting Guide (2,2Mb PDF)
  • SAICA Guide: Engagement Letters for Non-Assurance Services (176Kb PDF)
  • Guide on Considering the International Standards to be used for Audits, Reviews, Other Assurance, and Related Services Engagements (Issued July 2017) (200Kb PDF)
  • Medical Schemes Accounting Guide for the Year End 31 December 2016 (Issued November 2016) (850Kb PDF)
  • Guide on Regulatory Reporting Duties (Updated April 2016) (170Kb PDF)
  • Guide on Retention of Records (Updated April 2019) (666Kb PDF)
  • SAICA Guide in Respect of the Duties of the Commissioner of Oaths (Revised April 2018 – Version 3) (365KB PDF)
  • SAICA Guide on Close Corporations (Revised May 2015 - Version 2)  (1,5MB PDF)
  • Summary of changes to the SAICA Guide on Close Corporations (version 1 to version 2)  (72KB PDF)
  • Guidance on the provision of non-audit services by the auditor of a company (Issued March 2015) (200Kb PDF)
  • Revised Guide on Pro Forma Financial Information (Revised and Issued September 2014) (696KB PDF)
  • Guide on The Consumer Protection Act (Issued February 2014) (700KB PDF) 
  • Audit Committees of Medical Schemes Guide (Issued August 2013) (228Kb PDF)
  • Financial Reporting Guide 1 – Substantively Enacted Tax Rates and Tax Laws (Issued December 2012) (200Kb PDF)
  • Financial Reporting Guide 2 – Accounting for Black Economic Empowerment (BEE) Transactions (Issued December 2012) (300Kb PDF)
  • Financial Reporting Guide 3 – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction in the South African Pension Fund Environment (Issued December 2012 and Revised August 2013) (177Kb PDF)
  • The SAICA Companies Act Guide (released August 2012) (739Kb PDF)
  • Guide on Financial Reporting by Share Block Companies (143Kb PDF)
  • Guide on Trading Whilst Factually Insolvent (140Kb PDF)
  • Long-term Insurance Audit Guide (Issued February 2007) (168Kb PDF)