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CB Constitution and By-laws

CB Title Date
Constitution July 2006
By-laws Aug 2006
Chartered Accountants Designation (Private)
Act, 67 of 1993 Feb 1994

ET Ethics
ET Title Date
Code of Professional Conduct April 2006

CC Current Circulars
CC Title Date
3/09 Headline Earnings Aug 2009
2/09 Statement of Generally Accepted Accounting
Practice (GAAP), International Financial Reporting
Standard for Small and Medium-sized Entities
(IFRS for SMEs) Aug 2009
1/09 Guideline on Fees for Audits done on Behalf of the
Auditor-General Mar 2009
01/08 Guideline on Fees for Audits done on Behalf of the
Auditor-General Mar 2008
09/07 Statement of Generally Accepted Accounting Practice
for Small and Medium-sized Entities (SMEs) Oct 2007
08/07 Headline Earnings Jul 2007
07/07 Implications of the Small Business Tax Amnesty on
Accounting, Auditing, Legislation and Ethics May 2007
05/07 Template letters for Auditors: Compliance with the
Reporting requirements of section 45 – duty to report
Reportable irregularities May 2007
04/07 Letter for Auditors to send to Clients outlining the
Requirements of Section 45 of the Auditing Profession
Act - the Duty to Report on Irregularities Apr 2007

Vol 3 Revised and issued September 2009

CC Title Date
04/07 Brief wat Ouditeure aan Kliënte kan stuur waarin
die Vereistes van Artikel 45 van die Wet op die
Ouditprofessie - Die Plig om Onreëlmatighede te
Rapporteer Apr 2007
02/07 Short Term Insurance Contracts – Recognition and
Measurements Jan 2007
12/06 Operating Leases (replaces circular 7/05) Aug 2006
09/06 Transactions giving rise to adjustments to revenue /
Purchases May 2006
08/06 Disclosure of Accounting Policy for Accounting for
Black Economic Empowerment (BEE) Transactions May 2006
07/06 Auditor’s reporting responsibilities in terms of the
regulations to the Banks Act Apr 2006
04/06 Afrikaans Translation – Illustrative Financial Statements Mar 2006
04/06 Afrikaanse Vertaling – Illustrerende Voorbeeld van
Finansiële State Mar 2006
02/06 Clarification of Certain Section of the Financial
Intelligence Centre Act Mar 2006
01/06 Disclosure in Relation to Deferred tax Feb 2006
13/05 Reports Relating to Certificates Prepared by a
Company for Conveyancing Purposes Dec 2005
11/05 Reporting in terms of the Immigration Act (as
Amended) and the Immigration Regulations Sep 2005
10/05 Reporting on Attorneys’ Trust Accounts in Terms of
the Attorneys Act and the Rules of the Law Societies
(Issued August 2005) Aug 2005
09/05 The Reporting Accountant’s Responsibilities in Terms
of Section 13 of the Listings Requirements
(Issued September 2005) Sep 2005
08/05 Status of Professional Pronouncements Aug 2005
06/05 Submission of Annual Returns of Private Companies
to CIPRO May 2005
05/05 Guidance on Access to Internal Audit Working Papers
by the Auditor-General May 2005
04/05 Guidance on the Term ‘State-Controlled Entities’ in
The Context of IAS 24(AC126) – Related Parties Apr 2005
03/05 Clarification of Certain Audit-Related Activities in
Relation to the Financial Advisory Intermediary
Services Act Apr 2005
10/04 Institute Advisory Services Oct 2004

Vol 3 Revised and issued September 2009

CC Title Date
07/04 Status and Effective Dates of Statements of
Generally Accepted Accounting Practice (GAAP)
and Interpretations of Statements of GAAP Jun 2004
03/04 Guidance for the inclusion of items in the results
of operating activities Mar 2004
02/04 The auditor’s reporting responsibilities in terms of
Section 8.64 of the JSE Securities Exchange
South Africa listings requirements Mar 2004
05/03 Alignment of the text of statements of generally
accepted accounting practice with that of international
financial reporting standards Nov 2003
07/02 Headline Earnings Dec 2002
03/02 Letters of support Aug 2002
02/02 Subordination agreements Aug 2002
03/01 Professional fees Sep 2001
01/01 Continuing professional education: competence
self-appraisal Mar 2001
06/00 Amounts determined by the Board in terms of
the By-laws Oct 2000
01/00 Monitored compulsory continuing professional
education Apr 2000
05/99 Auditor’s report on the annual financial statements
of private higher education institutions Jun 1999
01/96 Managing the professional liability of accountants
(Reference update March 2007) Jan 1996
02/95 Use of the designations CA(SA) and Registered
Auditor (Reference update March 2007) Mar 1995
11/94 The auditor's liability to a third party Nov 1994
03/94 Recovery of professional fees (Reference update
March 2007) Feb 1994
06/93 Sequestration of the estate of a member (Reference
Update March 2007) Dec 1993
10/91 Application for exemption from disclosure of infor-
mation in the annual financial statements in terms of
Section 15A(1)(b) of the Companies Act, 1973 Jul 1991

Vol 3 Revised and issued September 2009