SARS Access To Working Papers 2019 Studio Recording


CPD hours: 2 Hours

Price: R287.50

Video Type: Single

Accounting
...

SARS Access To Working Papers 2019 Studio Recording

CPD Hours: 2

Price: R287.50


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Title / Topic

SARS Access To Working Papers 2019 Studio Recording


SARS Access to Working Papers

Presenter: Lettie Janse van Vuuren CA (SA), RA


Learning objectives:

By the end of this event the participants should understand:

  • Who has the ownership of working papers;
  • Their responsibility for granting access to working papers;
  • Circumstances where access to working papers is required by law;
  • Circumstances where access to working papers is in compliance with reporting standards (ISA, ISRE, ISRS, and accounting officer);
  • Circumstances where they are contractually bound to provide access to working papers; and
  • Potential risks when granting access to working papers to third parties, including SARS, SAPS, CIPC, client's attorneys, professional bodies)

Content:

The webinar will cover the following topics in detail: 

  • Who owns your working papers?
  • How to balance the client's right to confidentiality and request from third parties for access to working papers.
  • When and how to deny access to your working papers. 
  • Circumstances where access should be granted to third parties: 
  • Access required in terms of the Tax Administration Act, POPI, court proceedings, SAPS investigations, CIPC, or foreign jurisdictions. 
  • Access required in compliance with International Standards and the Code of Professional Conduct for IRBA, SAICA, SAIPA, and SAIBA.
  • Access required by internal staff and successor practitioners.
  • Access requested in terms of a contractual agreement.
  • Potential risks when granting access to working papers to third parties.
  • Policies and procedures regarding access to working papers:
  • Engagement letters. 
  • Internal procedures to handle the request for access.
  • Client authorisation letters.
  • Third party acknowledgements ("Hold harmless letters")
  • Extracts from sections 176, and 213 of the Companies Act, 2008.
  • Extracts from section 46 and 241 of the Tax Administration Act, 2011. 
  • Latest SARS, CIPC and IRBA publications on access to working papers

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