Circulars: Replaced/Withdrawn

Circulars

Date Issued

• Circular 1/2015 – Guideline on Fees for Audits done on Behalf of the Auditor-General South Africa (AGSA) (112Kb PDF)

March 2015

• Circular 4/2014 (Revised) – Illustrative Reporting Irregularity Letters to Independent Reviews, Updated and issued December 2014 (Revised May 2015) (217Kb PDF)

• Circular 1/2013 – Guideline on Fees for Audits done on behalf of the Auditor-General South Africa (AGSA) (39Kb PDF)

• Circular 3/2012 – Headline Earnings (515Kb PDF)

• 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, (Updated and issued November 2012)  (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)
  (229Kb PDF)

• Circular 1/2010 - Guideline on Fees for Audits done on behalf of the Auditor General
  (46Kb PDF)

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

• 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)

• Circular 1/2009 - Guideline on Fees for Audits done on behalf of the Auditor-General
  (46Kb PDF)

• Circular 9/2007 - Statement of Generally Accepted Accounting Practice for Small and Medium-sized Entities (SMEs)
  (210Kb PDF)

September 2007

• Circular 8/2007 - Headline Earnings
  (211Kb PDF)

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)

• Circular 1/2007 – Medical Schemes' Summarised Financial Statements
  (40Kb PDF)

• 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 

• 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

• 1/2006 - Disclosure in Relation to Deferred Tax
  (46Kb PDF)

February 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

• Circular 10/2005 – Reporting on Attorneys' Trust Accounts in Terms of the Attorneys Act and the Rules of the Law Societies
  (250Kb PDF)

• 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 (226KB)

August 2005

• 6/2005 - Submission of Annual Returns of Private Companies to CIPRO
  Download Adobe Acrobat file (80KB)

May 2005

• 5/2005 - Guidance on Access to Internal Audit Working Papers by the Auditor-General
  Download Adobe Acrobat file (15KB)

May 2005

• 4/2005 - Guidance on the Term 'State-Controlled Entities'in the Context of IAS 24(AC 126) - Related Parties
  Download Adobe Acrobat file (30KB)

April 2005

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

October 2004

• 7/2004 Status and Effective Dates of Statements of GAAP and Interpretations
  Download Adobe Acrobat file (51KB)

June 2004

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

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

March 2004

• 2/2004 The Auditor's Reporting Responsibilities in terms of Section 8.64 of the JSE Securities Exchange South Africa Listings
  Download Adobe Acrobat file (20KB)

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

• 7/2002 Headline Earnings with Issue 1 - 8
  Download Adobe Acrobat file (168KB)

December 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

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

April 2000

• 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)

• Circular 5/99 Auditor's report on the annual financial statements of private higher education institutions
  Download Adobe Acrobat file (584 KB)

June 1999

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

• 11/94 The auditor's liability to a third party
  Download Adobe Acrobat file (18KB)

November 1994

• 03/94 Recovery of professional fees
  (reference update March 2007)
  Download Adobe Acrobat file (41KB)

February 1994

• 06/93 Sequestration of the estate of a member
  (reference update March 2007)
  Download Adobe Acrobat file (25KB)

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