Code of Practice: Managing exposure to SARS COV2 in the workplace

21 April 2022
South African Accounting Academy

On the expiry of the declaration of the national state of disaster, the Regulations and the Direction on Occupational Health and Safety Measures in Certain Workplaces will cease to have legal effect.

Because there remains an ongoing need to prevent and mitigate the risks associated with SARS-CoV-2 exposure in the workplace, it is necessary to incorporate those provisions in the Regulations and the Direction relevant to preventing and mitigating those risks.

Click here to download the Code of Practice:

https://www.gov.za/sites/default/files/gcis_document/202203/46043rg11405gon1876.pdf

Relevance to Auditors, Independent Reviewers & Accountants:

COVID Rules, Regulations and Other publications form part of 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 from 5 April 2022, the Regulations and the Direction on Occupational Health and Safety Measures in Certain Workplaces will cease to have legal effect. All employers must, from 5 April 2022, comply with the code of practice: Management exposure to Sars-Cov-2 in the workplace
As an employer, you also need to comply with the code of practice: Management exposure to Sars-Cov-2 in the workplace

Relevance to Your clients:

An entity (company or close corporation) has a duty to comply with the relevant laws and regulations to manage COVID in the workplace.
All employers must, from 5 April 2022, comply with the code of practice: Management exposure to Sars-Cov-2 in the workplace.

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