Members and associates provide services to clients through various corporate entities. Guidance is often requested on the types of entity through which these services may be provided.
When considering and deciding on the type of entity to practice in, members and associates need to consider the legislative requirements, including the Consumer Protection Act, 2008 and the Tax Administration Act, 2011. Members and associates often also require a SAICA practice number.
This document sets out the various requirements that members and associates should consider when deciding on the format of their practices – whether in their capacity as auditor, independent reviewer, accounting officer, compiler of annual financial statements, tax practitioner or performing secretarial and accounting services.
It also contains an Annexure detailing the List of all professional bodies whose members qualify to be accounting officers.
Relevance to Auditors, Independent Reviewers & Accountants:
SAICA members should be aware of guides and other documents issues by the professional body.
This document sets out the various requirements that members and associates should consider when deciding on the format of their practices – whether in their capacity as auditor, independent reviewer, accounting officer, compiler of annual financial statements, tax practitioner or performing secretarial and accounting services.
Relevance to Your clients:
SAICA members should be aware of guides and other documents issues by the professional body.
This document sets out the various requirements that members and associates should consider when deciding on the format of their practices – whether in their capacity as auditor, independent reviewer, accounting officer, compiler of annual financial statements, tax practitioner or performing secretarial and accounting services.
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