Information Regulator: NB info re PAIA Reports submission
01 April 2025
Regulatory Compliance and Legislation
South African Accounting Academy
Summary:
The Information Regulator has published some important information relating to the submission of annual Promotion of Access to Information Act (PAIA) reports.
Article:
The webpage provides information on:
Preparation Checklist with step-by-step instructions on how to facilitate compliance
Relevance to Auditors, Independent Reviewers & Accountants:
PAIA is 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, accountant and independent reviewer, you need to consider updated information that is published by the Information Regulator (as they are responsible for PAIA in SA) – especially as it relates to operational functionalities, such as the submission of annual PAIA reports.
As an employer, you also need to comply with PAIA in your workplace.
Relevance to Your Clients:
Both private and public bodies have a duty to comply with PAIA, and directors have to fulfil their duties accordingly, otherwise they could be held liable.
Your clients need to consider updated information that is published by the Information Regulator (as they are responsible for POPIA and PAIA in SA) – especially as it relates to operational functionalities, such as the submission of annual PAIA reports.
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