SAICA Communication on CIPC Notice 38 of 2020 on voluntary audit
Summary
Summary of issues regarding the question on whether the additional requirements that apply to companies (and also close corporations) required to have their annual financial statements audited in terms of the Companies Act, also apply to companies that choose to have their annual financial statements audited voluntarily in terms of the MOI or a shareholder resolution or a board decision
| Author | Juanita Steenekamp, SAICA |
|---|---|
| Division | Legislation |
| Keywords | Companies Act
Section 30(2)
Voluntary audit |
| Categories | Legislation |
| Date | August 2020 |
| File |