Reminder: All private bodies must now prepare a PAIA manual

02 March 2022
South African Accounting Academy

The exemption for private companies with less than 50 employees or with a turnover less than the amounts stipulated in the Schedules to PAIA came to an end on 31 December 2021.

Private entities are required to publish a regularly updated PAIA manual on their websites (if available) and ensure its accessibility at its principal place of business for inspection during normal business hours. The manual should be provided to any person who asks for it, including the Information Regulator when required.

Click here to download the PAIA Manual template in English:

https://www.justice.gov.za/inforeg/docs/InfoRegSA-PAIA-Manual-2021-Eng.pdf

Relevance to Auditors, Independent Reviewers & Accountants:

PAIA is yet 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 a private body, you also need to comply with PAIA and have a prepared manual in your workplace

Relevance to Your clients:

A public or private body (company, close corporation, partnership, sole proprietor, etc.) has a duty to comply with the Promotion of Access to Information Act.
All public and private bodies must have prepared a PAIA Manual.

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