CATEGORIES
- (4) Negotiating Tax Debt and Payment Arrangements with SARS
- (2)Account / Profile
- (551)Accounting
- (2)Accounting and Finance
- (29)Audit
- (156)Auditing and Assurance
- (1)Business
- (1)Business Management
- (3)Business Rescue
- (102)CIPC
- (7)Compliance
- (18)Ethics and Professionalism
- (46)Financial Reporting
- (1)Government Funding Applications
- (4)Guides
- (1)Individuals Tax
- (28)Law
- (37)Legal and Compliance
- (2)Management
- (13)Miscellaneous
- (29)Money Laundering
- (1)Personal & Professional Development
- (2)Practice Management
- (2)Professional Ethics
- (3)Public Sector
- (145)Regulatory Compliance and Legislation
- (41)SARS Issues
- (29)Sustainability Reporting
- (42)Tax
- (1)Tax Update
- (9)Technology
- (1)Wills, Estates & Trusts
- Show All
Information Regulator reminder: PAIA deadline 30 June 2025
- 02 June 2025
- Regulatory Compliance and Legislation
- South African Accounting Academy
Summary:
The Information Regulator has urged the heads of all bodies including private bodies submit their PAIA section 83(4) report (Promotion of Access to Information Act report) by the deadline of 30 June 2025.
Article:
According to section 83(4) of PAIA, the regulator can request the heads of private bodies to submit reports to them about requests for access to records that the private body holds.
If you are a private body and you don’t submit this report, the regulator can conduct its own initiative compliance assessment in terms of PAIA. This can result in information notices and even enforcement notices from the regulator if you do not comply.
The Information Regulator has developed an online submission platform for Annual Reports in terms of sections 32 and 83(4) of PAIA. This functionality is available under the eServices portal, which can be accessed via the Regulator’s website at https://inforegulator.org.za, or by going directly to the Regulator eServices portal, accessible on https://eservices.inforegulator.org.za
Click here to download the media statement:
https://inforegulator.org.za/wp-content/uploads/2025/03/NOTICE-FOR-PAIA-ANNUAL-REPORT-2025.pdf
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 and ensure submission of the relevant PAIA report by the deadline of 30 June 2025.
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, to ensure submission of relevant reports by the deadline of 30 June 2025.