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Audit and related matters
Audit requirement and other matters related to the audit
The Companies Act prescribes a certain level of oversight and audit or review based on the classification of the company. Not all companies are required to have their financial statements audited. Also, not all companies are required to have an audit committee.
Audit requirements and other matters related to the audit
This analysis of the Companies Act explains what audit requirements companies, governments, parastatals and non-profit organisations must comply with in South Africa, from reviews of annual financial statements to classification of companies, audit committee appointments and the prescribed financial reporting standard.