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Guides: Replaced/Withdrawn

Last Updated Thursday, December 11, 2014 11:18:20 AM
  • Engagement Letters for Non Audit Services
    (98Kb PDF)
    (190Kb MS Word)
  • Medical Schemes Accounting Guide for the Year End 31 December 2013 (Issued September 2013)
    (2Mb PDF)
  • Revised Guide on Pro Forma Financial Information (Revised and Issued September 2012)
    (147Kb PDF)
  • Guidance for Auditors: The Audit of Attorneys' Trust Accounts in terms of the Attorneys Act, No. 53 of 1979 and the Applicable Rules of the Provincial Law Societies (Issued June 2004)
    (174Kb PDF)
  • Guide on Retention of Records (Issued August 2011)
    (400Kb 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)
    (310Kb PDF)
  • Audit Committees of Medical Schemes Guide 2010
    (189Kb PDF)
  • ICAZ Guidance: Change in Functional currency 2009
    (285Kb PDF)
    Accounting dilemma experienced in Zimbabwe
    (250Kb PDF)
  • Corporate Governance and HIV/Aids
    (90Kb PDF)
  • Guide on the Corporate Laws Amendment Act [Issued Oct 2008]
    (259Kb PDF)
  • Guide on Measurement of Assets, Liabilities And Contingent Liabilities in Accounting for Business Combinations and in Impairment Tests (Issued March 2007)
    (184Kb PDF)
  • Guide on Performance Audit in the Public Sector [Revised and Issued July 2006]
    (88Kb PDF)
  • Guide on Retention of Records [Issued September 2009] (120Kb PDF)
  • Guide on reporting on financial information contained in interim, preliminary, provisional and abridged reports (62Kb PDF)
  • Department of Trade and Industry incentive programmes - Guidance for auditors and other accredited persons (178Kb PDF)
  • Reporting to the Registrar of Banks in terms of the Regulations to the Banks Act (331Kb PDF)
  • Engagement Letters for Non-audit Services (140Kb PDF)
  • IAS 39 Implementation Guidance - Questions and Answers (468Kb PDF)
  • Medical Schemes Accounting Guide 2010
    (500Kb PDF)
  • Guide on Pro Forma Financial Information (Issued 2005) (Only auditing aspects of this guide are relevant from September 2012. Accounting aspects have been replaced by the Guide on Pro Forma Financial Information revised and issued in 2012).
    (156Kb PDF)
 
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