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.

Self-help guide to the CCMA

09 June 2021
South African Accounting Academy

This guide has been prepared by Legal&Tax. It is intended merely as a guideline and is not a comprehensive review of the law.

It covers the following sections:

What you need to know when headed to the CCMA
Who is an employee?
What types of disputes can be referred to the CCMA?
Disputes that may not be referred to the CCMA
When to refer a dispute
How to refer a dispute
Arbitration
Default
Review and Rescission

Click here to access the Guide:

https://www.legalandtax.co.za/legal-hub/a-self-help-guide-to-the-ccma

Get all your CPD online. SA Accounting Academy (SAAA) offers Subscription Plans, Live Webinars, Webinars On-Demand, Access to Experts, Courses, Articles and more: https://cpd.accountingacademy.co.za.