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Last Updated Friday, November 13, 2015 04:32:51 PM

International Valuation Standards
The International Valuation Standards Committee (IVSC), authorizes members to view the International Valuation Standards on-line.

SAICA issues guides to give guidance on relevant auditing, accounting, financial reporting and legislative related issues:

Should the guideline not be on our website please contact Standards Division who will provide you with an electronic copy. The e-mail address is: sharonr@saica.co.za

  • SAICA Guide in Respect of the Duties of the Commissioner of Oaths (Revised November 2015 – Version 2)
    (95KB 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)
  • Engagement Letters for Non-Assurance Services (Issued December 2014)
    (101KB PDF)
  • Revised Guide on Pro Forma Financial Information (Revised and Issued September 2014)
    (696KB PDF)
  • Guide on Regulatory Reporting Duties (Issued July 2014)
    (696KB PDF)
  • Guide on The Consumer Protection Act (Issued February 2014)
    (700KB PDF)
  • Guide on Retention of Records (Updated October 2013)
    (638Kb PDF)
  • Medical Schemes Accounting Guide for the Year End 31 December 2014 (Issued October 2014)
    (2Mb 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)
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