CIPC: Annual BO and AR filing non-compliance – List of entities

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CIPC: Annual BO and AR filing non-compliance – List of entities

• 21 September 2026
• CIPC
• South African Accounting Academy

Summary:
The Companies and Intellectual Property Commission (CIPC) has republished Customer Notice 4 of 2025 in the form of an update, informing customers of the Beneficial Ownership (BO) filing requirements and the CIPC's ongoing efforts to improve compliance with the provision of the Companies Act and Regulations, which includes publication of the list of non-compliant entities.

Article:

The purpose of this update is to further remind all ccompanies and CCs of their statutory obligation to file and maintain accurate BO information and to notify customers of the CIPC's enhanced compliance and enforcement measures in respect of entities that remain compliant.

CIPC remains concerned about the persistent levels of non-compliance with BO filing requirements, particularly among Public Companies.

As part of its regulatory mandate, CIPC will continue to publish a list of entities that continuously have failed to comply with the BO obligations on the CIPC website and all social media platforms. Access the Beneficial Ownership Non-Compliance entities List (A-Z lists) at https://www.cipc.co.za/?page_id=4745 or https://www.cipc.co.za/wp-content/uploads/2026/04/BO-Non-Compliant-BusinessesA-Z.xlsx or access the individual section lists at:

• A-D: https://www.cipc.co.za/wp-content/uploads/2026/09/A-D.xlsx 
• D-K: https://www.cipc.co.za/wp-content/uploads/2026/09/D-K.xlsx 
• K-M: https://www.cipc.co.za/wp-content/uploads/2026/09/K-M.xlsx 
• M-S: https://www.cipc.co.za/wp-content/uploads/2026/09/M-S.xlsx 
• A-U: https://www.cipc.co.za/wp-content/uploads/2026/09/A-U_chunk_001.xlsx 
• U-Z: https://www.cipc.co.za/wp-content/uploads/2026/09/U-Z_chunk_002.xlsx 

Entities that remain non-compliant and continue to ignore their BO filing obligations within 10 business days after the publication of the list for non-compliant entities will be issued with a Compliance Notice in terms of Section 171 of the Companies Act.

This update further serves to remind companies of the amended Regulation 30(3), read together with Section 33 of the Companies Act, which provides that: "A company must file its annual return with the Commission, and a copy of the company's securities register as required in terms of section 50 of the Act within 30 business days after the anniversary of the date of its incorporation, in the case of a company that was incorporated in the Republic; or the date that its registration was transferred to the Republic , in the case of a domesticated company."

Directors and members are urged to ensure that Beneficial Ownership information is filed and updated annually, regardless of whether the entity is trading, dormant, inactive or otherwise no conducting business. Compliance with BO requirements remains a legal obligation for all registered entities and is not dependent on the operational status of the company. CIPC encourages all BO non-compliant entities to take immediate steps to regularise any outstanding BO filings and AR obligations to avoid enforcement action and any other regulatory consequences, such as deregistration.

For guidance on how to file BO declaration, follow the step-by-step guides as published under the Beneficial Ownership section, at https://www.cipc.co.za/?page_id=4447  

Refer to our previous Alert dated 13 January 2025

Access the previous Notice 20 of 2025 at https://www.cipc.co.za/wp-content/uploads/2025/01/Publication-List-of-Companies-Close-Corporations-not-compliant-with-Beneficial-Ownership-filing-Customer-Notice-4-of-2025.pdf 

Click here to download Notice 44 of 2026:

https://www.cipc.co.za/wp-content/uploads/2026/09/Notice-44-of-2026.pdf  

Relevance to Auditors, Independent Reviewers & Accountants:

• The Companies Act and Regulations 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.
• Your clients will also have to comply with the resultant General Laws (Anti-Money Laundering and Combating Terrorism Financing) Amendment Act regarding anti-money laundering measures, i.e. Beneficial Ownership, to be taken.
• As an auditor, independent reviewer and accountant, you also need to monitor your client’s compliance with the Companies Act and all relevant notices/enforcements/practice notes/customer letters issued by CIPC as the regulator.
• Where you perform these compliance tasks on behalf of your client, you need to ensure that you comply with all relevant notices/enforcements/practice notes/customer letters issued by CIPC as the regulator.
• As an auditor, independent reviewer and accountant you need to consider the impact of the Companies Act Regulations on your service offerings, as well as on your client’s beneficial ownership filing obligations – more specifically, the enforcement of Beneficial Ownership filings and securities registers.

Relevance to Your clients:

• An entity (company or close corporation) has a duty to comply with the Companies Act, and all relevant notices/enforcements/practice notes/customer letters issued by CIPC as the regulator.
• Your clients will also have to comply with the resultant General Laws (Anti-Money Laundering and Combating Terrorism Financing) Amendment Act regarding anti-money laundering measures to be taken – and more specifically, the enforcement of Beneficial Ownership filings and securities registers.

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