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CONTENTS – VOLUME 3

CB Constitution and By-laws


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

ET Ethics
ET Title Date
Issued
Code of Professional Conduct April 2006

CC Current Circulars
CC Title Date
Issued
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
Issued
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
Issued
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