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SAICA: Guide on Regulatory Reporting Duties (updated)
- 16 October 2026
- Guides
- South African Accounting Academy
Summary:
The South African Institute of Chartered Accountants’ (SAICA’s) has released an updated guide on Regulatory Reporting Duties.
Article:
The guide sets out reporting requirements for auditors, accountants, and other persons in line with legislative requirements.
It details compliance obligations across core South African acts, including the Companies Act, Auditing Profession Act, and Financial Intelligence Centre Act (FICA), etc. and also incorporates current reporting frameworks, technical updates, and ethical requirements relevant to the 2026 reporting cycle.
Information in this guide covers 21 specific acts, and is presented in a tabular format with the following column headings:
- Regulatory Requirement
- Regulatory Reporting Duty (Note that more than one reporting duty may arise. Reporting under one regulatory requirement does not discharge obligations under another regulatory requirement/s if relevant.)
- Who must report
- What must be reported (Consult full text of sections for detail)
- Maximum Penalty for Non –Compliance
- Regulator/ Entity to which report should be made
The purpose of the Guide is to inform Chartered Accountants / Associate General Accountants of the reporting requirements arising from certain South African legislation. The focus of this guide is on reporting obligations toward regulators.
This guide has been developed by SAICA primarily to give guidance to members and associates on Regulatory Reporting Duties.
Although special attention was given to the correctness of the information it is possible that legislation and the content may change from time to time. The list or regulatory requirements is also not exhaustive and in no way represents all applicable reporting duties. Please also note that the above information serves as a guide only and readers are advised to consult the full text of the legislation for further information.
This guide does not serve as a complete list of all reporting requirements of Registered Auditors, and is not a substitute for the Pronouncements of the Independent Regulatory Board for Auditors (IRBA), as well as those issued by the International Auditing and Assurance Standards Board (IAASB) and the International Ethics Standards Board for Accountants (IESBA).
PWC initially completed the guidance but has given SAICA permission to release this as a SAICA guide.
Click here to download the 39-page Guide:
Relevance to Auditors, Independent Reviewers & Accountants:
- SAICA members should be aware of guides and other documents issues by the professional body.
- There are numerous pieces 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.
- Entities (auditors, companies or close corporations) and individuals have a duty to report certain incidents/information to various regulators.
- The SAICA Group Regulatory Reporting Guide 2026 outlines key statutory and regulatory reporting duties for auditors, accountants, and finance professionals in South Africa.
- This Guide specifically defines reporting responsibilities, reportable irregularities, and statutory submission timelines to regulatory bodies such as the CIPC and IRBA.
Relevance to Your clients:
- SAICA members should be aware of guides and other documents issues by the professional body.
- The SAICA Group Regulatory Reporting Guide 2026 outlines key statutory and regulatory reporting duties for auditors, accountants, and finance professionals in South Africa.
- Entities (auditors, companies or close corporations) and individuals have a duty to report certain incidents/information to various regulators.