If a Close Corporation does not need to be audited, do we need to submit a CoR30.2?

Submission requirements depend on your Public Interest (PI) score and company regulations. SAAA's technical resource centre provides comprehensive documentation on independent reviews and CoR30.2 filing frameworks.

Is there a contradiction between the timeframe of submission of voluntary audited annual financial statements for a close corporation?

Section 58(1) of the Close Corporations Act outlines specific parameters regarding whether financial statements must be completed within 6 or 9 months. SAAA provides expert legal compliance resources to clarify these close corporation deadlines.

Amended Consolidated OHS directions on OHS measures in certain workplaces

10 June 2021
South African Accounting Academy

These Directions apply for the duration of the national state of disaster.

These Directions apply to employers and workers in workplaces who are permitted to continue or commence operations under the Regulations made under the Disaster Management Act, i.e. since COVID-19 caused the start of our national state of emergency.

These Directions include information on COVID-19 vaccines and come into effect on the date of publication in the Government Gazette.

Employers with 10 employees or less must take the measures stated in Section 12 of these Directions.

The previously Consolidated Directions published under Government Notice No. 1031 GG 43751 of 1 October 2020 are hereby withdrawn.

Click here to download the Directions:

http://www.labour.gov.za/DocumentCenter/Regulations%20and%20Notices/Notices/Occupational%20Health%20and%20Safety/Consolidated%20Direction%20on%20Occccupational%20Health%20and%20Safety%20measyres%20in%20certain%20workplaces.pdf

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