The following issues regarding the reporting requirements will be discussed and explained: • The auditor and independent reviewer’s consideration of Laws and Regulations during an audit and independent review • Reportable irregularities identified during an audit • Reportable irregularities identified during an Independent Review • Contravention of a provision of the Close Corporations Act • Irregularities or suspected irregularities identified in the conduct or the affairs of an authorised financial services provider • Reporting of cash transactions by accountable and reportable institutions to the Financial Intelligence Centre • Reporting by accountable institutions who has in its possession or under its control property owned or controlled by or on behalf of, or at the direction of: any entity which has committed, or attempted to commit an offence as defined in the Protection of Constitutional Democracy against Terrorist and Related Activities Act, 2004 • Reporting of suspicious transactions by all businesses to the Financial Intelligence Centre • Reporting in terms of regulation 67 when performing an assurance engagement in accordance with the guidelines issued by the National Credit Regulator • Reporting the offence of theft, fraud, extortion, forgery or uttering a forged document, involving an amount of R100 000 i.t.o PRECCA • Responding to Non-Compliance with Laws and Regulations (NOCLAR)

The seminar will be of interest to all professional accountants in public practice.