Slide 2

GRAP Accounting and Disclosure Checklist 2021

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:

https://oag.treasury.gov.za/Publications/Forms/AllItems.aspx?RootFolder=%2FPublications%2F06%2E%20GRAP%2F04%2E%20High%20Level%20Summaries&FolderCTID=0x0120007EBBC03F454D95408FB944B7B07F6166&View={EA6E6B15-593D-4839-A804-A91A49CB20A0}


Get all your CPD online. SA Accounting Academy (SAAA) offers Subscription Plans, Live Webinars, Webinars On-Demand, Access to Experts, Courses, Articles and more: https://cpd.accountingacademy.co.za.

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