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GRAP Accounting and Disclosure Checklist 2021
- 22 April 2021
- Financial Reporting
- South African Accounting Academy
The Office of the Accounting-General issues this checklist on an annual basis.
This 2021 version is to be used for Standards of GRAP effective from 1 April 2020.
The published document serves as a checklist to assist in determining that the minimum requirements of the effective Standards of GRAP have been complied with.
It should NOT be considered in isolation as a control for compliance or disclosure purposes.
It is strongly recommended that, this checklist be utilised in conjunction with the applicable GRAP Standard(s) and that reliance be placed o the requirements of the individual standard(s), rather than solely on this Disclosure and Compliance Checklist.
Click here to download the Checklist:
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