Reminder to submit PAIA reports by 30 June 2024

Reminder to submit PAIA reports by 30 June 2024

• 21 June 2024
• Regulatory Compliance and Legislation
• South African Accounting Academy

In a concerted effort to assist the Information Regulator in promoting awareness and ensuring compliance across the board, IRBA has provided access to a series of documents that it has published.

The following information offer firms guidance on compliance with the relevant PAIA requirements:

• Media Statement: Information Regulator calls for the submission of PAIA Annual Reports https://irba.createsend1.com/t/d-l-eittdtl-l-r/
• Invitation to submit the 2023/2024 Financial Year Annual Reports in respect of Access to Information Requests received & Processed by the Public and Private Bodies, in terms of Section 32 and Section 83(4) of the Promotion of Access to Information Act 2 of 2000 https://irba.createsend1.com/t/d-l-eittdtl-l-y/
• PAIA Annual Report Submission Guide https://irba.createsend1.com/t/d-l-eittdtl-l-j/
• Registration Guide for new eServices Portal Users https://irba.createsend1.com/t/d-l-eittdtl-l-t/
• Migration Guide for Registered Organisations https://irba.createsend1.com/t/d-l-eittdtl-l-i/

Access the original Notice issued by the Information Regulator at https://inforegulator.org.za/wp-content/uploads/2020/07/Notice-to-Information-Officers-and-Head-of-Private-Bodies-Submission-of-Access-to-Information-Annua.pdf

Click here to download the IRBA reminder:

https://www.irba.co.za/upload/34_%20PAIA%20Compliance.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 and annual reporting obligation.
• As a Private Body, you also need to comply with PAIA in your organisation.

Relevance to Your Clients:

• All private and public bodies (company or close corporation) have a duty to comply with PAIA, 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 and annual reporting obligation.

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