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Co-operative Annual returns and Annual submissions
- 25 October 2021
- Accounting
- South African Accounting Academy
In filing the annual reports co-operatives must file audited financial statements or independent reviewed report depending on the Category as mentioned in the framework (set out in the Notice in tabular format) using XBRL platform.
All co-operatives will be required to comply with the above provisions starting from 1st April 2022.
The Notice contains a table that sets out the financial reporting framework in terms showing co-operative categories.
The prescribed fees to be paid in respect of filing annual returns by the co-operatives to CIPC are also set out in the Notice.
Click here to download the Notice 52 of 2021:
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