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Circulars: Replaced/Withdrawn

Last Updated 05 January 2015 02:29:43 PM

Circulars

Date Issued

June 2012
  • Circular 2/2012 – Guidelines on Fees for Audits on behalf of the Auditor General (45Kb PDF)
February 2012
  • Circular 2/2011 - Guideline on Fees for Audits done on behalf of the Auditor General South Africa (AGSA).
    (40Kb PDF)
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)
March 2011
  • Circular 1/2010 - Guideline on Fees for Audits done on behalf of the Auditor General
    (46Kb PDF)
March 2010
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)
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

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

September 2005

  • 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

August 2005

May 2005

May 2005

April 2005

October 2004

June 2004

  • Circular 6/2004 – Guidance for Chartered Accountants in respect of the Financial Advisory and Intermediary Services Act
    (110Kb PDF)
 June 2004

March 2004

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

December 2002

September 2001

January 2001

  • 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

June 1999

  • Circular 5/1998 – Right of the South African Revenue Service (SARS) to Call for Audit Files
    (580Kb PDF)
July 1998

November 1994

February 1994

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

 
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