Accountant Discussion Forum: “Access to Information — Who Has the Right to Ask for What?”
CPD Hours: 2
Price: R380.00
Accountant Discussion Forum: “Access to Information — Who Has the Right to Ask for What?”
Presenters : Carmen Westermeyer CA(SA) , Caryn Maitland CA(SA)
Overview
In an era of heightened privacy obligations and data transparency, accounting professionals are increasingly challenged to determine who is entitled to access the information they hold. This discussion forum unpacks the legal, ethical and practical dimensions of information requests, guiding you on how to balance confidentiality, transparency and compliance with key legislation such as:
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The Companies Act
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Protection of Personal Information Act (POPIA)
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Promotion of Access to Information Act (PAIA)
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Tax Administration Act
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Financial Intelligence Centre Act (FIC Act)
Join Caryn Maitland CA(SA) for an insightful session designed to strengthen your professional judgment when responding to requests from clients, regulators, shareholders and third parties, ensuring that all disclosures are both lawful and ethical.
Learning objectives and competencies developed
Through an in-depth analysis of the latest regulatory developments, real-world case studies and practical examples, this webinar will equip you with the following competencies:
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Gain a comprehensive understanding of key South African legislation governing access to and protection of information (POPIA, PAIA, Companies Act, FIC Act, and tax laws).
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Learn to differentiate between mandatory disclosures and voluntary or prohibited disclosures and understand who is legally entitled to request information.
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Understand the interaction between privacy obligations and regulatory reporting duties, especially when responding to requests from SARS, CIPC or the FIC.
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Be able to apply ethical principles from the IFAC/SAICA Code of Professional Conduct to real-world disclosure dilemmas involving clients, regulators or third parties.
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Develop practical policies and decision frameworks to ensure compliance, risk management and ethical consistency in responding to access-to-information requests.
Content to be discussed
The following topics are under discussion for this month:
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Introduction and Context
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The evolving regulatory landscape around access to information.
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Conflicts between transparency and confidentiality in accounting practice.
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Legislative Frameworks
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Protection of Personal Information Act (POPIA):
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Lawful processing of personal information
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Conditions for disclosure to third parties and regulators
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The role of the Information Regulator
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Promotion of Access to Information Act (PAIA):
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Rights of access to information: private vs. public bodies
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Grounds for refusal of access
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Procedural requirements and timeframes for compliance
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Companies Act 71 of 2008 – Section 26 (as amended)
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Access to company records by shareholders and the public
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Disclosure of directors’ remuneration and related matters
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Beneficial Ownership Disclosure Frameworks:
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CIPC – Beneficial Ownership Register and reporting requirements
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Master’s Office – Trust disclosure obligations
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SARS and FIC – Reporting and verification duties under the Tax Administration Act and FIC Act
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Inter-regulator information sharing protocols
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Requests from SARS and Other Authorities
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SARS’ powers under the Tax Administration Act (Sections 46–51).
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Third-party reporting obligations:
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IT3(d)
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s18A certificates
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Transaction-level disclosures.
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Practical examples: SARS requests for customer invoices or verification evidence.
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Limits of SARS’ authority and taxpayer rights to confidentiality.
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The Ethics of Third-Party Reporting
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Ethical analysis under the IFAC Code of Ethics and SAICA Code.
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Confidentiality vs. legal obligation to disclose.
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NOCLAR (Non-Compliance with Laws and Regulations) implications.
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Ethical case studies:
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Disclosing client information to regulators.
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Handling conflicts between client consent and public interest.
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Practical Compliance and Governance Measures
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Developing firm-level “Access to Information” policies.
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Record-keeping, authorisation, and documentation of disclosures.
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Client communication protocols and informed consent.
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Integrating privacy risk management into compliance systems.
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Discussion Scenarios and Case Studies
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SARS requesting invoices for a third-party verification.
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Requests from shareholders under Section 26.
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Handling conflicting POPIA and PAIA demands.
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FIC verification vs. client confidentiality in AML compliance.
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