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CSOS: Consolidated Practice Directive 1 of 2025
- 11 November 2025
- Miscellaneous
- South African Accounting Academy
Summary:
The Community Schemes Ombud Service (CSOS) has published the Consolidated Practice Directive 1 of 2025, which is a single, unified document that replaces all previous CSOS directives, circulars, and guidelines, effective 18 July 2025.
Article:
This Practice Directive will guide the community scheme industry on all matters pertaining to CSOS mandate and functions.
It clarifies and strengthens governance, transparency, and financial management within community schemes like sectional title developments and homeowners' associations.
Key changes include stricter procedural requirements for trustees, clearer rules on enforcing compliance, and guidance on issues such as the regulation of animals and access to information.
Access the media statement at https://csos.org.za/media-centre/the-community-schemes-ombud-service-consolidated-practice-directive-1-of-2025/
Click here to download the 218-page document:
Relevance to Auditors, Independent Reviewers & Accountants:
- POPIA 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.
- As an auditor, independent reviewer and accountant, you need to be aware of the latest publications issued by Regulators, such as the CSOS.
- As an individual perhaps residing in a community scheme, you also need to be aware of this Practice Directive.
Relevance to Your clients:
- A community scheme has a duty to comply with the POPIA, otherwise they could be held liable.
- Community schemes need to be aware of the latest publications issued by Regulators, such as the CSOS.
- Individuals residing in community schemes also need to be aware of this Practice Directive.