Talis House, No 17 Simmonds street, Cnr Main and Simmonds street, Marshalltown, Johannesburg;
Norton Rose House No 8, Shop Number 3, Riebeek Street, Thibault Square, Cape Town;
(CIPC officials) at Trade and Investment KwaZulu Natal (TIKZN) situated at 1 Arundel Close, Kingsmead Office Park, Kingsmead Boulevard, Stalwart Simelane Street in Durban,
SCHEDULE
Trade Marks Act, 1993
Patents Act, 1978
Design Act, 1993
Copyright Act, 1978
Companies Act, 2008
Close Corporations Act, 1984
Co-operatives Act, 2005
Registration of Copyright in Cinematograph Film Act, 1977
Relevance to Auditors, Independent Reviewers & Accountants:
The Companies 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.
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.
You should be especially aware of expected delays experienced by CIPC – e.g. in days that re regarded as dies non, and affects applications and documents submitted to CIPC on those days.
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.
Clients should be especially aware of days that re regarded as dies non, and affects applications and documents submitted to CIPC on those days.
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