1. Inkqubo yokuqeshwa ngokwesiqendu 43(1)

Ngokwesiqendu 43(1) somthetho i-SASA, ibhunga lolawulo lesikolo sikarhulumente maliqeshe umntu obhalisiweyo njengomphicothi-ncwadi ngokwe-Auditing Profession Act, ka-2005 (uMthetho 26 ka-2005) ongokuphicotha iirekhodi neengxelo zemali ezichazwe kwisiqendu 42 somthetho i-SASA.

2. Amaxwebhu afunekayo okuqesha ngokweSiqendu 43(1)
2.1 Isikolo sikarhulumente masingenise la maxwebhu alandelayo aphathelele kumntu ochongelwe ukwenza imisebenzi ngokwesiqendu 43(1) somthetho i-SASA:
2.1.1 Imizuzu yeentlanganiso zebhunga lolawulo echaza ukuba kwaqeshwa umphicothincwadi othile nekufuneka isayinwe yaye ibhalwe nomhla ngusihlalo okanye ngunobhala webhunga lolawulo kwiletahedi yesikolo. (Kucelwa uqaphele ukuba kufundwa umhlathana ochaphazelekayo ophathelele ekuqeshweni komphicothincwadi.)
2.1.2 Ikopi engqinisisiweyo yobungqina bokuba ubhalisiwe njengomphicothi-ncwadi.

3. Ukuqeshwa kwegosa elimele ukuphendula ngosetyenziso lwemali (accounting officer) ngokwesiqendu 43(2)(a)
3.1 Kwimeko apho uphicotho-ncwadi ekubhekiswa kulo kwisiqendu 43(1) somthetho i-SASA lungenako ukwenzeka ngezizathu ezibambekayo, ibhunga lolawulo lesikolo maliqeshe umntu wokuphonononga nokunika ingxelo ngeerekhodi kwaneengxelo zemali ekubhekiselelwe kuzo kwisiqendu 42 somthetho i-SASA, yaye lo mntu mayibe ngumntu oneziqinisekiso zemfundo zokwenza umsebenzi wegosa elimele ukuphendula ngokusetyenziswa kwemali (accounting officer) ngokwesiqendu 60 somthetho i-Close Corporations Act, ka-1984 (uMthetho 69 ka-1984), njengoko kuchaziweyo kwisiqendu 43(2)(a) somthetho i-SASA.
3.2 Ilisti yamaqumrhu ee-professional bodies alawula amagosa amele ukuphendula ngokusetyenziswa kwemali (accounting officers) anokuzibandakanya nawo ngala alandelayo:

  • South African Institute of Chartered Accountants (SAICA)
  • Auditors registered with the Independent Regulators Board for Auditors (IRBA/PAAB)
  • Chartered Secretaries of Southern Africa (CSSA)
  • Chartered Institute of Management Accountants (CIMA)
  • South African Institute of Professional Accountants (SAIPA)
  • Institute of Accounting & Commerce (IAC)
  • Association of Chartered Certified Accountants (ACCA)
  • Chartered Institute of Business Management (CIBM)
  • The South African Institute of Business Accountants (SAIBA)
  • The South African Institute of Government Auditors (SAIGA)
4. Amaxwebhu engqesho afunekayo ngokwesiqendu (43)(2)(a)
4.1 Isikolo sikarhulumente masingenise la maxwebhu alandelayo aphathelele kumntu oqeshelwe ukwenza imisebenzi ngokwesiqendu 43(2)(a) somthetho i-SASA:
4.1.1 Imizuzu yeentlanganiso zebhunga lolawulo ezichaza ukuba kwaqeshwa igosa elithile elimele ukuphendula ngokusetyenziswa kwemali (accounting officer) nekufuneka isayinwe yaye ibhalwe umhla ngusihlalo okanye ngunobhala webhunga lolawulo kwiletahedi yesikolo. (Kucelwa uqaphele ukuba kufundwa umhlathana ochaphazelekayo ophathelele kwingqesho leyo.)
4.1.2 Ikopi engqinisisiweyo yobungqina bokuba ubhalisiwe njengegosa elimele ukuphendula ngokusetyenziswa kwemali (accounting officer) kwelinye lala maqumrhu azii-professional bodies adweliswe kumhlathi 3.2.

5. Ukuqeshwa kwamagosa amele ukuphendula ngokusetyenziswa kwemali ngokwesiqendu 43(2)(b)

Kwimeko apho kungenako ukwenzeka ngezizathu ezibambekayo ukuqesha umntu ngokwesiqendu 43(1) okanye isiqendu 43(2)(a), isikolo sikarhulumente masiqeshe umntu wokuphicotha nokunika ingxelo ngeerekhodi neengxelo zemali ezichazwe kwisiqendu 42 somthetho i-SASA ovunywe nguMphathiswa ojongene nezeMfundo eNtshona Koloni.

6. Amaxwebhu angeniswayo aphathelele kwingqesho ngokwesiqendu 43(2)(b)
6.1 Ibhunga lolawulo lesikolo sikarhulumente malingenise la maxwebhu alandelayo ukuze libe nako ukufumana imvume yaloo ngqesho:
6.1.1 Imizuzu yeentlanganiso zebhunga lolawulo echaza ukuba kwaqeshwa igosa elithile elimele ukuphendula ngokusetyenziswa kwemali (accounting officer) nekufuneka isayinwe yaye ibhalwe umhla ngusihlalo okanye ngunobhala webhunga lolawulo kwiletahedi yesikolo. (Kucelwa uqaphele ukuba kufundwa umhlathana ochaphazelekayo ophathelele kwingqesho leyo.)
6.1.2 Ifom yesicelo ezalisiweyo i-SBM02 (funda isiHlomelo A).
6.1.3 ISivi esandula ukuhlaziywa (ekubhalwe kuyo amava omsebenzi afanelekileyo).
6.1.4 Iikopi ezingqinisisiweyo zamabanga emfundo (kucetyiswa ukuba umntu lowo makabe neziqinisekiso zamabanga emfundo kwezemali/isidanga).
6.1.5 Ikopi engqinisisiweyo yesazisi somenzi-sicelo.

7. Imiba ngokubanzi
7.1 Ingcaciso echaziweyo kwimihlathi 2, 4 nowe-6 mayithunyelwe kwi-ofisi yesithili echaphazelekayo ukutshekisha ukuba yonke ingcaciso iphelele na.
7.2 I-ofisi yesithili iya kuzibuyisela kwakhona ezikolweni izicelo ezinengcaciso engaphelelanga.
7.3 Ii-ofisi zezithili mazithumele ingcaciso epheleleyo nezicelo ezichazwe kumhlathi 7.1 kwaNdlunkulu ngokuthumela ngedilesi ye-imeyili apha:

Elton.Bezuidenhout@westerncape.gov.za and CC Ryan.Dawson@westerncape.gov.za

Okanye

Mazithunyelwe ngeposi/ziziswe ubuqu e-Grand Central Towers, e-7th Floor, e-Room 7-18, e-Lower Parliament Street, e-Cape Town okanye ziqwalaselwe ngu-R Dawson, Directorate: Management Accounting, Western Cape Education Department, Private Bag X9114, Cape Town 8000.
7.4 Izicelo ezizaliswe ngokungaphelelanga ziya kubuyiselwa kwakhona kwi-ofisi yesithili.
7.5 Inkqubo yokwenza izicelo iya kuqhuba ngaxesha-nye nokunyulwa kwebhunga lolawulo elitsha yaye iya kwenzeka qho kumjikelo weminyaka emithathu.
7.6 Iinkcukacha zomphicothi-ncwazi ziya kufumaneka kwi-CEMIS yaye zinokufikeleleka ngale ndlela ilandelayo:

  • Loga kwi-CEMIS.
  • Khetha u-"Public Ordinary".
  • Klikha u-"Submit".
  • Klikha u-"Proceed", walathe kwi-ayithem yemenyu u-"Administration" uze uklikhe ku-"General Information".
7.6.1 Ukutshintsha iinkcukacha zomphicothi-ncwadi ezibonisiweyo, landela le nkqubo ifanelekileyo njengoko kuchaziweyo kule setyhula.
7.6.2 Ngenjongo yokunceda wena nokuqiniseka, kuya kufumaneka uluhlu olupheleleyo lwabaphicothi-ncwadi abavunyiweyo kwi-CEMIS.

8. Kucelwa wazise okukule setyhula bonke abachaphazelekayo, kubandakanywa nomphicothi-ncwadi (auditor), igosa elimele ukuphendula ngokusetyenziswa kwemali (accounting officer) okanye umntu oqeshelwe ukwenza ezi nkonzo.


ISAYINWE: NGU-BK SCHREUDER
INTLOKO: YESEBE LEMFUNDO
UMHLA: 2017:12:15

"South African Schools Act (SASA), 1996 (Act 84 of 1996)"  (ubukhulu: 255 KB)
"Annexure A"  (ubukhulu: 55 KB)