CSOS: Practice Directive on POPIA for Community Schemes

CSOS: Practice Directive on POPIA for Community Schemes

• 01 August 2023
• Accounting
• South African Accounting Academy

Community Schemes include:

• Sectional titles

• Share block companies

• Home or property owners’ associations

• Housing schemes for retired persons

• Housing co-operatives

The directive was issued on 10 November 2022 with the purpose to protect scheme members and/or residents’ personal information and ensure that every member and/or resident of a scheme is entitled to receive certain information concerning the scheme’s administration – as authorised by the CSOS Act and STSMA.

The objective of the practice directive is to ensure that personal information of the members and/or residents of units or homes in the Scheme is collected, stored, and managed responsibly. 

The practice directive applies to all community schemes as defined in section 1 of the CSOS Act. 

The key points of the practice directive are:

• Each scheme must develop its own POPIA manual to be adopted by the Body Corporate at an annual or Special General Meeting

• It is mandatory for each Scheme to designate an Information Officer

In summary, the CSOS practice directive provides essential guidance to scheme executives, managing agents, and unit-owners on the protection of personal information and access to personal information relating to the administration of a community scheme. Adherence to the guidelines set out in the directive will ensure the responsible and lawful processing of personal information and protect the rights of owners or residents not to have their personal information abused or compromised.

Click here to download the full directive:

https://csos.org.za/wp-content/uploads/2023/02/Practice-DIrective-on-POPIA.pdf 

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 comply with 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 comply with this Practice Directive.

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