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.

SA Accounting Academy

Monthly Compliance And Legislation Update - Practice
Resource Centre and Subscription Plan

Subscription Plan and Resource Centre

Get access for your Practice to relevant compliance and legislation updates!

This subscription plan gives your Practice access to latest changes and updates at SARS, CIPC, accounting, auditing, tax, labour and other laws applicable to business.

Who is this subscription plan for?

This subscription plan is suitable for Practices.

This subscription plan includes:

Live webinars
Webinars On-Demand (Catch UP)
50% discount on face-to-face workshops

Stay up to date and access the latest technical information – any time, any place.

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Your Subscription Plan

This is a monthly 2-hour webinar presented by Lettie Janse van Vuuren CA(SA), RA. The webinar covers all the latest changes and updates at SARS, CIPC, accounting, auditing, tax, Labour and other laws applicable to business.

Example of topics covered:

Accounting: Updates regarding financial reporting and the accounting pronouncements, e.g. proposed and effective changes to International Accounting Standards (IAS), IFRS, IFRS for SMEs, etc. It also encompasses important news from IFAC, SAICA, standard-setting authorities and other relevant role players in the financial reporting field.
Auditing and assurance services: Updates regarding new auditing pronouncements, e.g. proposed and effective changes to International Standards of Auditing (ISAs), South African Auditing Practice Statements (SAAPS), etc. It also encompasses important news from IRBA and other relevant role players about assurance services (i.e. auditing and independent review), non-assurance services, etc.
Company secretarial: Updates and important notices released by CIPC, the Companies Tribunal and the Compliance Unit. It may also include general information on upcoming deadlines and other relevant information regarding the performance of company secretarial and related services.
Employment law: This usually includes updates to the BCEA, sector-specific determinations setting out minimum wage rates, as well as publications containing lessons to be learnt from case law and judgments, e.g. CCMA, Labour Court, Supreme Court of Appeal, etc.
Other laws and regulations: This usually includes publications regarding various other Laws and Regulations, e.g. BBBEE, Consumer Protection Act, National Credit Act, Occupational Health and Safety Act, etc.
Overview of SAICA Big 5 for SMPs: Overview of the developments in the profession as highlighted by SAICA e.g. NCR Guidance, Draft Acts, Regulations, Bills, Amendment Acts, Government Gazette Notices, etc.
Taxation: Overview of the developments in the tax profession as highlighted by SAIT e.g. new income tax pronouncements, interpretation notes, guides, etc. It also encompasses important news about SARS operations, eFiling, etc.
Regulatory news: Updates to notices, articles, guides and press releases from relevant regulators in our industry, e.g. IRBA, SAICA, SAIT, FIC, FSB, JSE,Law Society SA and Fidelity Fund, Estate Agency Affairs Board (EAAB), SAIBA, FRSC etc.
General announcements: Includes notices, articles and press releases from relevant stakeholders, e.g. ombudsman, etc. It also encompasses important news about SARS operations, eFiling, Newspaper articles, Technical magazines, Regulators issuing general news items, General media articles.

Accounting:

Updates regarding financial reporting and the accounting pronouncements, e.g. proposed and effective changes to International Accounting Standards (IAS), IFRS, IFRS for SMEs, etc. It also encompasses important news from IFAC, SAICA, standard-setting authorities and other relevant role players in the financial reporting field.

Auditing and assurance services:

Updates regarding new auditing pronouncements, e.g. proposed and effective changes to International Standards of Auditing (ISAs), South African Auditing Practice Statements (SAAPS), etc. It also encompasses important news from IRBA and other relevant role players about assurance services (i.e. auditing and independent review), non-assurance services, etc.

Company secretarial:

Updates and important notices released by CIPC, the Companies Tribunal and the Compliance Unit. It may also include general information on upcoming deadlines and other relevant information regarding the performance of company secretarial and related services.

Employment law:

This usually includes updates to the BCEA, sector-specific determinations setting out minimum wage rates, as well as publications containing lessons to be learnt from case law and judgments, e.g. CCMA, Labour Court, Supreme Court of Appeal, etc.

Other laws and regulations:

This usually includes publications regarding various other Laws and Regulations, e.g. BBBEE, Consumer Protection Act, National Credit Act, Occupational Health and Safety Act, etc.

Overview of SAICA Big 5 for SMPs:

Overview of the developments in the profession as highlighted by SAICA e.g. NCR Guidance, Draft Acts, Regulations, Bills, Amendment Acts, Government Gazette Notices, etc.

Taxation:

Overview of the developments in the tax profession as highlighted by SAIT e.g. new income tax pronouncements, interpretation notes, guides, etc. It also encompasses important news about SARS operations, eFiling, etc.

Regulatory news:

Updates to notices, articles, guides and press releases from relevant regulators in our industry, e.g. IRBA, SAICA, SAIT, FIC, FSB, JSE,Law Society SA and Fidelity Fund, Estate Agency Affairs Board (EAAB), SAIBA, FRSC etc.

General announcements:

Includes notices, articles and press releases from relevant stakeholders, e.g. ombudsman, etc. It also encompasses important news about SARS operations, eFiling, Newspaper articles, Technical magazines, Regulators issuing general news items, General media articles.

These live webinars are also available as on-demand webinars on your catch-up profile.

* All training we offer is aligned to IFAC IES7 and is recognised for CPD by the relevant professional bodies.

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Technical resource centre

Through the Technical Resource Centre you will have access to the following:

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Extensive range of relevant webinars
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Online legislation

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or Cancel and use existing card

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Debit Order details

Please note that if you have existing debit order details listed on your account the following information will overwrite them.

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Your next debit order will be processed on {{ forms.subscription.debit.billable_date }} September 26

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Additional benefits of subscribing

Get up to 50% discount on seminars and courses and these exclusive rewards as additional benefits for subscribing with us.

Draftworx Financial Statements & Working Papers

DRAFTWORX Financial Statements & Working Papers. A fully integrated, compliant, automated drafting and working paper suite.

Reward: Up to 10% discount.

Find out more

Monthly Compliance And Legislation Update - Practice
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