Attending the course and successfully completing the post-assessment, will grant you
2 hour/s verifiable CPD, recognised by the various
professional bodies (SAICA, SAIBA, ACCA, IACSA, IRBA & etc). Please note that the
CPD certificate will only be issued once the post-assessment has been completed.
Web Based (Online)
TRISTAN DAVID-CREWE WHITE
tristan@probetatraining.co.za
Financial statements are often based on the IFRS or IFRS for SMEs accounting frameworks respectively but what additional disclosures or inclusions are to be made in a set of financial statements because of the requirements coming from the Companies Act and Close Corporations Act?
The Companies Act was amended in 2023 and 2024 and certain of these amendments affect what needs to be included in a set of annually compiled financial statements by companies and close corporations.
This session will aim to identify the financial statements disclosures and inclusions that are necessary when preparing or auditing a company or close corporation’s annual financial statements.
The relevant sections of the following legislation that lead to additional disclosures in a set of company / CC financial statements will be identified, simplified and discussed:
• Companies Act
• Companies Regulations
• Close Corporations Act
• Companies Amendment Regulations 2023 and Companies Amendment Act of 2023 / 2024
