Circulars
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Date Issued
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- Circular 1/2016 – Guidelines for audits done on behalf of the Auditor-General of SA (105Kb PDF)
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March 2016
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- Circular 1/2015 – Guideline on Fees for Audits done on Behalf of the Auditor-General South Africa (AGSA) (112Kb PDF)
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March 2015
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- Circular 4/2014 (Revised) – Illustrative Reporting Irregularity Letters to Independent Reviews, Updated and issued December 2014 (Revised May 2015) (217Kb PDF)
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December 2014 |
- Circular 1/2014 - Guideline on Fees for Audits done on behalf of the Auditor-General South Africa (AGSA) (113Kb PDF)
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March 2014 |
- Circular 1/2013 – Guideline on Fees for Audits done on behalf of the Auditor-General South Africa (AGSA) (39Kb PDF)
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March 2013 |
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June 2012 |
- Circular 2/2012 – Guidelines on Fees for Audits on behalf of the Auditor General (45Kb PDF)
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February 2012 |
- Circular 1/2012 – Engagement Letter Template for Review Engagements, (Updated and issued November 2012) (107Kb PDF)
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January 2012 |
- Circular 4/2011 – Illustrative Reportable Irregularity Letters, for Independent Reviews (53Kb PDF)
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December 2011 |
- Circular 3/2011 - Impact of the Dividends Tax on deferred tax assets arising from unutilised Secondary Tax on Companies (STC) credits (40Kb PDF)
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November 2011 |
- Circular 2/2011 - Guideline on Fees for Audits done on behalf of the Auditor General South Africa (AGSA).
(40Kb PDF)
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March 2011 |
- Circular 1/2011 - Statement of Generally Accepted Accounting Practice (GAAP): International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs)
(229Kb PDF)
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March 2011 |
- Circular 1/2010 - Guideline on Fees for Audits done on behalf of the Auditor General
(46Kb PDF)
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March 2010 |
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August 2009 |
- 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)
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August 2009 |
- Circular 1/2009 - Guideline on Fees for Audits done on behalf of the Auditor-General
(46Kb PDF)
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March 2009 |
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September 2007
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July 2007
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May 2007
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May 2007
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April 2007
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April 2007
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- Circular 3/2007 – Guideline on Fees for Audits done on behalf of the Auditor-General
(100Kb PDF)
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March 2007 |
- Circular 1/2007 – Medical Schemes' Summarised Financial Statements
(40Kb PDF)
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January 2007 |
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May 2006
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April 2006
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March 2006
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March 2006
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February 2006
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December 2005
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September 2005
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- Circular 10/2005 – Reporting on Attorneys' Trust Accounts in Terms of the Attorneys Act and the Rules of the Law Societies
(250Kb PDF)
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August 2005 |
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August 2005
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August 2005
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May 2005
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May 2005
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April 2005
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October 2004
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June 2004
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- Circular 6/2004 – Guidance for Chartered Accountants in respect of the Financial Advisory and Intermediary Services Act
(110Kb PDF)
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June 2004 |
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March 2004
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March 2004
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November 2003
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December 2002
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September 2001
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January 2001
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April 2000
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- 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)
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December 1999 |
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June 1999
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- Circular 5/1998 – Right of the South African Revenue Service (SARS) to Call for Audit Files
(580Kb PDF)
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July 1998 |
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November 1994
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February 1994
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December 1993
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July 1991
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