Technical resources
Guidance
9
Frequently asked question for members and associates relating to the Companies Act
31 May 2022
Guidance
Audit and Assurance
Frequently asked question - Legal compliance considerations in a virtual environment
30 March 2022
Technical resources
Audit and Assurance
Companies Act Guide - released April 2020
April 2020
Guide
Guidance
Updated guidance and frequently asked questions on Section 90(2) of the Companies Act, 2008
17 March 2015
List of alterable provisions in the Companies Act
June 2011
Guidance
Legislation
Webinars
6
Business rescue case study - Basil Read business rescue
May 2021
Webinar
Legislation
Various considerations when going into business rescue
March 2021
Webinar
Legislation
SABC2 interview featuring Denga Ramuedzisi
November 2020
Webinar
Legislation
SAICA / SARIPA business rescue event - consideration that businesses need to consider after the COVID-19 pandemic
June 2020
Webinar
Legislation
Leadership in time of crisis - Business rescue
April 2020
Webinar
Legislation
CIPC Compliance Checklist
April 2020
Webinar
Legislation
Information
2
SAICA Communication on CIPC Notice 38 of 2020 on voluntary audit
August 2020
Information
Legislation
Summary of SAICA and CIPC Interpretation of Companies Act Section 30(2)
April 2019
Information
Legislation
CIPC notices
5
Practice Note 3 of 2021 - Business rescue filing procedure
July 2021
CIPC notice
Legislation
Notice 38 of 2020 - Audited annual financial statements: Requirement to disclose remuneration and benefits of directors and prescribed officers
July 2020
CIPC notice
Legislation
Notice 69 of 2018 - Confirmation notice (Letter to SAICA on Voluntary audits)
October 2018
CIPC notice
Legislation
Information notice - Voluntary audits
August 2018
CIPC notice
Legislation
Notice 52 of 2018 - Annual financial statements and Financial accountability
August 2018
CIPC notice
Legislation
Legal opinions
3
Summary of Adv Trengrove's opinion on the interpretation of section 30 of the Companies Act
April 2019
Legal opinion
Legislation
Second legal opinion on section 90(2)(b) on the Companies Act
November 2013
Legal opinion
Legislation
Legal opinion on section 90(2)(b) of the Companies Act
July 2012
Legal opinion
Legislation
Case law
6
Western Cape High Court: Montic Dairy (Pty) Ltd and Others v Mazars Recovery and Structuring (Pty) Ltd and Others (7523/19) [2021] ZAWCHC 20; 2021 (3) SA 527 (WCC) (10 February 2021)
February 2021
Case law
Legislation
Concourt: Diener NO v Minister of Justice and Correctional Services and Others (CCT03/18) [2018] ZACC 48; 2019 (2) BCLR 214 (CC); 2019 (4) SA 374 (CC) (29 November 2018)
November 2018
Case law
Legislation
Supreme Court of Appeal: Diener NO v Minister of Justice and Others (926/2016) [2017] ZASCA 180; [2018] 1 All SA 317 (SCA); 2018 (2) SA 399 (SCA) (1 December 2017)
December 2017
Case law
Legislation
North Gauteng High Court: Diener NO v Minister of Justice and Others (30123/2015) [2016] ZAGPPHC 1251 (2 March 2016)
March 2016
Case law
Legislation
Non-binding opinions
12
Withdrawal of a non-binding opinion issued pertaining to Regulations 28(2)(a) of the Companies Act 2008
October 2019
Non-binding opinion
Legislation
Non-binding opinion in terms of Regulations 28(2)(a) of the Companies Act on fiduciary capacity (subsequently withdrawn)
June 2013
Non-binding opinion
Legislation
Non-binding opinion in terms of section 21A of the repealed Companies Act
May 2012
Non-binding opinion
Legislation
Non-binding opinion in terms of section 72(4) to (10) of the Companies Act 2008 and Regulation 43 of the Companies Regulations 2011
April 2012
Non-binding opinion
Legislation
Non-binding opinion on the limitation of listing debt instruments on JSE in terms of the Companies Act 2008
April 2012
Non-binding opinion
Legislation
Non-binding opinion on rights offers in respect of listed securities in terms of the Companies Act 2008
December 2011
Non-binding opinion
Legislation
Non-binding opinion in terms of section 11(3)(b) read with section 65(12) and 15(2)(a)(3) of the Companies Act 2008
December 2011
Non-binding opinion
Legislation
Non-binding opinion on effective date of amendment of MOI in terms of the Companies Act 2008
November 2011
Non-binding opinion
Legislation
Withdrawal of a non-binding opinion issued pertaining to section 30(2) and 30(4) of the companies Act 2008
October 2011
Non-binding opinion
Legislation
Non-binding opinion in terms of section 30(2) and 30(4) of the Companies Act 2008 (subsequently withdrawn)
October 2011
Non-binding opinion
Legislation
Non-binding opinion in terms of section 45 of the Companies Act 2008
July 2011
Non-binding opinion
Legislation
Non-binding opinion in terms of section 24(1), 30(2A), 26(1), 26(2)(d)(i) 129(3) and 138(2) of the Companies Act 2008
June 2011
Non-binding opinion
Legislation
Legislation
7
Companies First Amendment Bill 2023
28 August 2023
Bill
Audit and Assurance
Companies Second Amendment Bill 2023
28 August 2023
Bill
Audit and Assurance
Companies Amendment Regulation 2023
24 May 2023
Legislation
Audit and Assurance
Companies Amendment Act, 3 of 2011
April 2011
Legislation
Legislation
Companies Regulations, 2011
April 2011
Legislation
Legislation
Companies Act, 71 of 2008
April 2009
Legislation
Legislation
Maatskappywet, 71 van 2008
April 2009
Legislation
Legislation