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Chief Master Directive – Placing of Online Estate Adverts
- 03 March 2025
- Regulatory Compliance and Legislation
- South African Accounting Academy
Summary:
The Department of Justice & Constitutional Development (DoJ&CD) has published Chief Master Directive 1 of 2025 regarding the Placing of online estate adverts.
Article:
Where printed publication is not feasible, estate adverts need not appear in the printed copy of the Government Gazette (GG) and a printed newspaper, an online advert would be accepted if it meets specified criteria.
The purpose of this Directive is to direct all Masters in the performance of their functions regarding dealing with the placement of prescribed advertisements in estates on an online platform.
This CMD is effective from 13 February 2025.
This should be read together with Chief Master Directive 1 of 2020 https://www.justice.gov.za/master/m_docs/2020-01_CHM-directive.pdf
Click here to download Chief Master Directive 1 of 2025:
https://www.justice.gov.za/master/m_docs/2025-01_CHM-directive.pdf
Relevance to Auditors, Independent Reviewers & Accountants:
- This Directive is issued i.t.o. Section 3 of the Judicial Matters Amendment Act, 205, which requires the Chief Master to “exercise control, direction and supervision over all the Masters”, and Section 2(1) of the Administration of Estates Act 66 of 1965.
- The above acts are yet more pieces 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.
- If you are advising your clients, you need to be aware of the latest information and directives that have been issued by the Master’s Office – especially regarding placing online estate adverts.
Relevance to Your Clients:
- Your clients need to comply with the relevant legislation regarding deceased estates.
- Your clients need to be aware of the latest information and directives that have been issued by the Master’s Office.