1. Ukuze ikwazi ukuhambelana nemigangatho yezizwe ngezizwe, i-Organised Accounting Profession yenza iinguqulelo ezibanzi kwifomathi yeengxelo zemali (financial statements). NgoJulayi 2000 iSebe leMfundo likazwelonke laye lalungisa iisilabhasi ze-Akhawuntingi zeMatriki ukuba zingqinelane nezinto eziqhubeka kwiprofeshini ye-Akhawuntingi.

2. Kwangokunjalo zatshintshwa iifomathi zeengxelo zemali ukuze zingqinelane nezi nguqulelo. (Khangela ezi Setyhula 0166/2000 no-0046/2002.)

3. Nakuba kunjalo, iSebe leMfundo likazwelonke liqaphele ukuba izikolo ezininzi zisasebenzisa iincwadi zezifundo ezineefomathi zeengxelo zemali eziphelelwe lixesha. Ngaphandle kwamathandabuzo oku kuza kubabeka engxakini abaviwa beMatriki abathi ukususela ngo-2002 bamana ukuvavanywa kwiifomathi ezineengxelo zemali ezitshintshiweyo.

4. Bayakhunjuzwa bonke ootitshala abachaphazelekayo yaye bekwacelwa ukuba bancede baqinisekise ukuba kusetyenziswa kuphela ezo ncwadi zesifundo se-Akhawuntingi ezingqinelana neefomathi ezihlaziywe kutsha nje.


ISAYINWE: NGU-A.P. CLAUSEN
INTLOKO: YESEBE LEMFUNDO
UMHLA: 2003:04:01