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Deceased Estate Appointments: Implementation of QR Code
- 12 April 2023
- Accounting
- South African Accounting Academy
Chief Masters Directive 1 of 2023 has been issued with regards to implementing QR Coded appointments in deceased estates
The Directive contains the following in a PDF document:
- Circular 11 of 2023 CMD 1 of 2023 Implementation of QR CODE signed
- 3 Examples of appointment letters issued in Deceased Estates:
- Annexure A J238 Letter of Executorship (Lo E) Template with fake QR
- Annexure B JM13 Master of High Court (moh) with fake QR
- Annexure C J170 Blank Letter of Authority (Lo A) template with fake QR code
The Directive came into effect as follows:
- Master Johannesburg: 30 March 2023
- Master Durban: 12 April 2023
- Rest of the country: To be confirmed
Click here to download the Chief Masters Directive 1 of 2023:
https://www.justice.gov.za/master/m_docs/2023-01_CHM-directive.pdf
Relevance to Auditors, Independent Reviewers & Accountants:
- This Directive is issued i.t.o. Section 3 of the Judicial Matters Amendment Act, 205, which requires the Chief Master to “exercise control, direction and supervision over all the Masters”, and Section 2(1) of the Administration of Estates Act 66 of 1965.
- The above acts are yet more pieces 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 who has deceased estates as clients, you need to consider whether the correct forms with the QR Code is being used, as required.
- If you are advising your deceased estate clients and relatives, you need to be aware of the latest information and directives that have been issued by the Master’s Office.
Relevance to Your clients:
- Deceased estates clients, and relevant parties must use the correct forms with the QR Code, as required.
- Your clients need to be aware of the latest information and directives that have been issued by the Master’s Office.
To stay current with all the latest changes and updates subscribe to our Monthly Compliance and Legislative Update series for R 250.00 per month. This gives you access to a monthly 2-hour webinar and monthly newsletter:
https://accountingacademy.co.za/profession/monthly-legislation-update
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