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2022 ROE form updated
- 14 April 2023
- Accounting
- South African Accounting Academy
The submission of the Return of Earnings (ROE) by employers for the 2022 Assessment period (Financial Year 2022/2023) is open from 1 April 2023 to 31 May 2023.
Remember that ROEs submitted after 31 May 2023 will be charged a 10% penalty for the late submission thereof.
Click here to download the Updated form:
https://www.gov.za/sites/default/files/gcis_document/202303/48337gen1723.pdf
Relevance to Auditors, Independent Reviewers & Accountants:
- The COID Act is yet another piece of legislation that your clients must comply with, and which you must assess compliance with. If they don’t comply with the relevant laws and regulations, you have certain reporting obligations in terms of NOCLAR (NOn-Compliance with Laws And Regulations) – this could include reporting to management, qualifying your audit opinion, reporting a Reportable Irregularity, etc.
- As an employer, you also need to submit your Return of Earnings on time, using the correct form.
- You also need to be aware of updates published by controlling bodies, such as the Compensation Fund and Compensation Commission.
- If you are performing this function on behalf of your clients, you need to ensure that the deadline and other submission requirements are met.
Relevance to Your clients:
- As an employer, a client of yours would need to submit your Return of Earnings on time, using the correct form.
- Your clients also need to be aware of updates published by controlling bodies, such as the Compensation Fund and Compensation Commission.
To stay current with all the latest changes and updates subscribe to our Monthly Compliance and Legislative Update series for R 250.00 per month. This gives you access to a monthly 2-hour webinar and monthly newsletter:
https://accountingacademy.co.za/profession/monthly-legislation-update
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.