Implementation date of Rules re Labour and LAC proceedings

Implementation date of Rules re Labour and LAC proceedings

• 15 July 2024
• Regulatory Compliance and Legislation
• South African Accounting Academy

This is according to the final paragraph of minutes of a meeting of the rules board of both courts at which the decision was made.

The minutes were published by the Office of the Chief Justice on 12 July 2024 with no covering notice explaining their intention.

The following should be noted:

• the two new sets of rules will replace all those previously applicable, and
• the new Labour Court Rules will also replace a practice manual in effect since 1 April 2013.

As gazetted in Government Gazette no. 50608 (Government Notice 4775):

• The Labour Appeal Court Rules can be accessed at https://18a66295-3a0f-41fb-a13d-9849edd3b2a3.usrfiles.com/ugd/18a662_ca531e8522cf422c99c928415844e1ac.pdf
• The Labour Court Rules can be accessed at https://18a66295-3a0f-41fb-a13d-9849edd3b2a3.usrfiles.com/ugd/18a662_59ffff96ac1e40fb9e0e335a75bf1ccf.pdf

Click here to download the gazetted minutes announcing the implementation date:

https://18a66295-3a0f-41fb-a13d-9849edd3b2a3.usrfiles.com/ugd/18a662_961433c8c35d4f588457533bc380b71c.pdf

Relevance to Auditors, Independent Reviewers & Accountants:

• Your clients must comply with the relevant employment laws and regulations, 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 consider the latest publications and media statements that are issued by the Department of Employment and Labour, especially the latest rules regarding Labour Court and Labour Appeal Court proceedings.
• As an employer, you also need to comply with relevant employment laws and regulations in your workplace.

Relevance to Your Clients:

• An entity (company or close corporation) has a duty to comply with relevant employment laws and regulations, otherwise they could be held liable.
• Clients should also be aware of the latest rules regarding Labour Court and Labour Appeal Court proceedings.

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