Question NW2939 to the Minister of Finance

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19 October 2017 - NW2939

Profile picture: Maynier, Mr D

Maynier, Mr D to ask the Minister of Finance

(a) What is the total number of reports of irregularities that were received by the Independent Regulatory Board for Auditors (IRBA) in terms of section 45 of the Auditing Profession Act, Act 26 of 2005, from KPMG (i) in each of the past 10 financial years and (ii) since 1 April 2017, (b) on what date was each report received, (c) what were the details of each report and (d) what action was taken in each case following receipt of the report by IRBA?

Reply:

(a) i)  

Financial year

Number of reportable irregularities

1 April 2007 - 31 March 2008

20

1 April 2008 - 31 March 2009

37

1 April 2009 - 31 March 2010

24

1 April 2010 - 31 March 2011

17

1 April 2011 - 31 March 2012

21

1 April 2012 - 31 March 2013

12

1 April 2013 - 31 March 2014

13

1 April 2014 - 31 March 2015

14

1 April 2015 - 31 March 2016

19

1 April 2016 - 31 March 2017

19

ii)

1 April 2017 - 30 September 2017

14

 b), c) and d)

1 April 2007 - 31 March 2008: RI files were kept manually during this period. Our electronic records were only updated with the actions taken by the IRBA on continuing matters prior to the file being destroyed in terms of the IRBA’s file destruction policy and the National Archives and Records Service Act (No. 43 of 1996).

1 April 2008 - 31 March 2011: RI files were kept manually during this period. Our electronic records were only updated with the actions taken by the IRBA on continuing matters prior to the files being archived, meaning that this information could still be retrieved if required, but that it might take some time.

IRBA Reference Number

b)

Date 1st RI report received

c)

Particulars of matters addressed in report

d)

Action(s) undertaken by the IRBA - if any. Regulators to whom RIs were onwards sent.

2008/0003

04/04/2007

Tax irregularity

The DTI, CIPRO and SARS

2008/0009

04/04/2007

Tax irregularity

The DTI, CIPRO and SARS

2008/0167

16/07/2007

Tax irregularity / Contravention of the Companies Act

The DTI, CIPRO and SARS

2008/0168

16/07/2007

Tax irregularity / Contravention of the Companies Act

The DTI, CIPRO and SARS

2008/0169

16/07/2007

Tax irregularity / Contravention of the Companies Act

The DTI, CIPRO and SARS

2008/0183

25/07/2007

File destroyed - information not available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2008/0225

17/08/2007

File destroyed - information not available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2008/0343

18/10/2007

File destroyed - information not available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2008/0391

16/11/2007

File destroyed - information not available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2008/0392

16/11/2007

File destroyed - information not available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2008/0406

26/11/2007

File destroyed - information not available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2008/0407

26/11/2007

File destroyed - information not available

No conclusion provided

2008/0419

03/12/2007

Contravention of the Attorneys Act

The Law Society of the Northern Provinces

2008/0494

05/02/2008

File destroyed - information not available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2008/0529

29/02/2008

File destroyed - information not available

RI did not exist. No further actions required by the Auditing Profession Act 26 of 2005.

2008/0566

07/03/2008

File archived - information not readily available

Electronic record not kept of regulator(s) to which RI report was sent.

2008/0567

10/03/2008

File destroyed - information not available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2008/0569

11/03/2008

Contravention of the Companies Act

The DTI and CIPRO

2008/0570

11/03/2008

Contravention of the Companies Act

The DTI and CIPRO

2008/0772

27/03/2008

Tax irregularity / Contravention of the Companies Act

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2009/0108

10/04/2008

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2009/0149

08/05/2008

File archived - information not readily available

The DTI, CIPRO, The Department of Labour and the City of Johannesburg.

2009/0291

30/06/2008

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2009/0292

30/06/2008

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2009/0307

04/07/2008

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2009/0392

29/07/2008

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2009/0393

29/07/2008

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2009/0394

29/07/2008

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2009/0495

02/09/2008

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2009/0533

10/09/2008

File archived - information not readily available

The DTI, CIPRO, the Department of Labour and SARS.

2009/0534

10/09/2008

File archived - information not readily available

The DTI, CIPRO, the Department of Labour and SARS.

2009/0544

12/09/2008

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2009/0545

12/09/2008

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2009/0546

12/09/2008

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2009/0585

22/09/2008

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2009/0615

03/10/2008

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2009/0620

06/10/2008

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2009/0820

06/11/2008

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2009/0874

03/12/2008

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2009/0875

03/12/2008

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2009/0879

09/12/2008

File archived - information not readily available

File archived - information not readily available

2009/0880

09/12/2008

File archived - information not readily available

File archived - information not readily available

2009/0905

18/12/2008

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2009/0941

23/01/2009

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2009/0950

02/02/2009

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2009/0955

05/02/2009

File archived - information not readily available

The DTI and CIPRO

2009/0959

05/02/2009

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2009/0960

06/02/2009

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2009/0962

06/02/2009

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2009/0963

06/01/2009

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2009/1026

26/02/2009

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2009/1038

02/03/2009

File archived - information not readily available

The DTI, CIPRO and the JSE

2009/1041

06/03/2009

File archived - information not readily available

The DTI and SARS

2009/1077

16/03/2009

File archived - information not readily available

The JSE

2009/1111

27/03/2009

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2009/1112

27/03/2009

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2009/1113

27/03/2009

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2010/0054

04/03/2009

File archived - information not readily available

The DTI, CIPRO and SARS

2010/0071

15/04/2009

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2010/0156

25/05/2009

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2010/0579

03/07/2009

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2010/0582

06/07/2009

File archived - information not readily available

RI did not exist. No further actions required by the Auditing Profession Act 26 of 2005.

2010/0583

07/07/2009

File archived - information not readily available

The JSE

2010/0680

24/06/2009

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2010/0712

25/08/2009

File archived - information not readily available

SARS

2010/0798

02/09/2009

File archived - information not readily available

SARS

2010/0713

25/08/2009

File archived - information not readily available

SARS, National Treasury, the Office of Company and Intellectual Property Enforcement (OCIPE) & The Department of Communications.

2010/0847

30/10/2009

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2010/0868

29/10/2009

File archived - information not readily available

Department of Trade and Industry - the Office of Company and Intellectual Property Enforcement (OCIPE) & SARS

2010/0905

16/11/2009

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2010/0909

26/11/2009

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2010/0910

26/11/2009

File archived - information not readily available

RI did not exist. No further actions required by the Auditing Profession Act 26 of 2005.

2010/0911

27/11/2009

File archived - information not readily available

The Financial Services Board and the Financial Intelligence Centre

2010/0912

27/11/2009

File archived - information not readily available

The Financial Services Board and the Financial Intelligence Centre

2010/0913

27/11/2009

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2010/0920

23/11/2009

File archived - information not readily available

Department of Trade and Industry - the Office of Company and Intellectual Property Enforcement (OCIPE)

2010/0927

09/12/2009

File archived - information not readily available

SARS

2010/0941

11/12/2009

File archived - information not readily available

Department of Trade and Industry - the Office of Company and Intellectual Property Enforcement (OCIPE)

2010/1001

10/02/2010

File archived - information not readily available

Department of Trade and Industry - the Office of Company and Intellectual Property Enforcement (OCIPE) and the JSE.

2010/1019

19/02/2010

File archived - information not readily available

SARS

2010/1084

15/03/2010

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2011/0028

23/04/2010

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2011/0034

28/04/2010

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2011/0071

07/05/2010

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2011/0078

12/05/2010

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2011/0226

20/07/2010

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2011/0376

05/10/2010

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2011/0390

14/10/2010

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2011/0568

17/11/2010

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2011/0569

15/11/2010

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2011/0606

08/12/2010

File archived - information not readily available

Department of Trade and Industry - Office of Company and Intellectual Property Enforcement (OCIPE)

2011/0634

15/12/2010

File archived - information not readily available

SARS and the Financial Services Board

2011/0682

31/01/2011

File archived - information not readily available

SARS

2011/0721

14/02/2011

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2011/0722

03/03/2011

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2011/0767

03/03/2011

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2011/0779

03/03/2011

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2011/0796

18/03/2011

File archived - information not readily available

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2012_0058

11/05/2011

Inadequate accounting records

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2012_0089

24/05/2011

Non-payment of PAYE, UIF and Skills Levies to SARS

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2012_0095

25/05/2011

Contravention of the Financial Intelligence Centre Act

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2012_0114

30/05/2011

Entity utilized an assessed loss in contravention of the Tax Act

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2012_0118

12/05/2011

Under-payment of PAYE to SARS

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2012_0119

02/06/2011

Allegations of collusion and price-fixing

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2012_0126

02/06/2011

Various contraventions of the VAT Act

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2012_0235

18/07/2011

Non-payment of PAYE and UIF due to financial difficulties.

Department of Labour and SARS

2012_0295

05/08/2011

Entity not registered for VAT

SARS

2012_0323

08/08/2011

Illegal manufacturing of conventional arms

Directorate Conventional Arms Control

2012_0401

19/09/2011

Contravention of the Mineral and Petroleum Resources Development Act

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2012_0408

30/09/2011

Various contraventions of the Pension Funds Act

The Financial Intelligence Centre

2012_0409

30/09/2011

Various contraventions of the Pension Funds Act

The Financial Intelligence Centre

2012_0577

21/10/2011

Incorrect VAT claims

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2012_0597

03/11/2011

Incorrect amount paid over to SARS for income tax

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2012_0610

21/10/2011

Incorrect VAT claims and non-payment of PAYE

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2012_0645

22/11/2011

Inadequate accounting records

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2012_0784

09/03/2012

Non-disclosure of directors' interest in contracts

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2012_0798

19/03/2012

Fringe benefit taxes not withheld from employee remuneration

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2012_0810

23/03/2012

Bank has not appointed a Money Laundering Compliance Officer

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2012_0812

30/03/2012

Non-registration for tax

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2013_0045

11/05/2012

Non-payment of PAYE to SARS

SARS

2013_0085

05/06/2012

Non-payment of PAYE, UIF and Skills Levies due to financial difficulties, inaccuracies in terms of diesel refunds claimed and non-payment of Workman's Compensation to the Commissioner.

CIPC, Department of Labour, SARS and Department of Labour (UIF)

2013_0086

06/06/2012

Under-declaration of VAT output taxes and non-payment of PAYE.

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2013_0098

12/06/2012

Contravention of Exchange Control Regulations (South African Reserve Bank)

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2013_0146

10/07/2012

Various irregularities identified in establishment of trust

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2013_0170

17/07/2012

Various contraventions of the VAT Act

SARS

2013_0183

24/07/2012

Entity has not registered as a credit provider

National Credit Regulator

2013_0203

07/08/2012

Breach of fiduciary responsibility by senior manager

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2013_0241

03/09/2012

Non-payment of PAYE and UIF to SARS

SARS and Department of Labour (UIF)

2013_0374

16/11/2012

Non-payment of PAYE, VAT and Capital Gains Taxes to SARS

SARS

2013_0620

20/02/2013

Non-payment of VAT to SARS and non-submission of tax returns

SARS

2013_0633

01/03/2013

Incomplete accounting records

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2014_0019

16/04/2013

Entity has not registered as a credit provider

National Credit Regulator

2014_0130

25/06/2013

Non-payment of PAYE due to financial difficulties

JSE and SARS

2014_0200

08/08/2013

Non-payment of PAYE to SARS

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2014_0206

21/08/2013

Uncertainties regarding the company's ability to continue with mining operations

CIPC and the Department of Mineral Resources

2014_0207

21/08/2013

Uncertainties regarding the company's ability to continue with mining operations

CIPC and Dep of Minerals

2014_0252

13/09/2013

Allegations of fraud regarding travel and subsistence claims, Non-payment of PAYE to SARS.

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2014_0258

23/09/2013

Non-payment of PAYE, UIF or Skills Levies

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2014_0272

07/10/2013

Entity has not registered as a credit provider

National Credit Regulator

2014_0281

15/10/2013

Non-submission of tax returns and trading whilst insolvent.

CIPC and SARS

2014_0282

15/10/2013

Non-submission of tax returns and trading whilst insolvent.

CIPC and SARS

2014_0325

11/11/2013

Non-payment of PAYE or UIF

SARS and the Department of Labour (UIF)

2014_0347

21/11/2013

Trust not registered as a taxpayer

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2014_0508

24/02/2014

Possible falsification of accounting records

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2015_0041

03/04/2014

Inadequate accounting records

The Financial Services Board

2015_0050

11/04/2014

Misappropriation of funds by director

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2015_0123

13/05/2014

PAYE not paid over to SARS and not registered for VAT

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2015_0338

11/07/2014

Non-compliance with the Technology Innovation Agency Act

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2015_0410

05/08/2014

Financial statements not prepared and/or approved

CIPC & SARS

2015_0469

26/08/2014

Non-payment of VAT

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2015_0716

03/11/2014

Financial statements not prepared and/or approved and no tax returns have been submitted

CIPC & SARS

2015_0722

04/11/2014

Facility does not have professional negligence insurance

The Department of Health

2015_0795

25/11/2014

Entity has not registered as a credit provider

The National Credit Regulator

2015_0858

16/01/2015

Financial statements not prepared and/or approved

CIPC & SARS

2015_0859

16/01/2015

Financial statements not prepared and/or approved

CIPC & SARS

2015_0978

11/03/2015

Financial statements not prepared and/or approved as well as allegations of fraud

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2015_0979

11/03/2015

Financial statements not prepared and/or approved as well as allegations of fraud

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2015_0987

16/03/2015

Allegations of fraud against a former FM

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2016_0016

13/04/2015

Fraud & theft

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2016_0032

24/04/2015

Companies Act - Breach of fiduciary duties by director

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2016_0071

23/04/2015

Companies Act - Breach of fiduciary duties by director

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2016_0166

11/06/2015

Companies Act - Breach of fiduciary duties by director

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2016_0192

26/06/2015

Companies Act - Breach of fiduciary duties by director

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2016_0248

14/07/2015

Companies Act - Breach of fiduciary duties by director

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2016_0316

13/08/2015

Fraudulent breach of supply chain management policy

Department of Higher Education and Training & The Directorate for Priority Crime Investigation.

2016_0376

01/09/2015

Misappropriation of trust funds

Master of the High Court

2016_0390

08/09/2015

Financial statements not prepared and/or approved

CIPC & SARS

2016_0487

11/09/2015

Outstanding VAT, Skills Levies, UIF and PAYE.

SARS, Department of Labour & Department of Labour (UIF)

2016_0488

11/09/2015

Outstanding VAT, Skills Levies, UIF and PAYE.

SARS, Department of Labour & Department of Labour (UIF)

2016_0489

11/09/2015

Outstanding VAT, Skills Levies, UIF and PAYE.

SARS, Department of Labour & Department of Labour (UIF)

2016_0490

22/09/2015

Financial statements not prepared and/or approved

CIPC & SARS

2016_0532

18/09/2015

Outstanding UIF and PAYE & CFO having allegedly misappropriated funds

SARS, Department of Higher Education and Training & Department of Labour (UIF)

2016_0678

14/12/2015

Financial statements not prepared and/or approved

CIPC & SARS

2016_0693

15/12/2015

Company trading whilst insolvent

CIPC

2016_0719

08/01/2016

PAYE not paid over to SARS, financial assistance provided to related party without board approval. Terms and conditions of a loan agreement entered into with the Land Bank were not met. Terms and conditions of a grant received from the Department of Agriculture, forestry and Fisheries were not met.

CIPC, SARS, Land Bank & Department of Agriculture, Forestry and Fisheries.

2016_0820

01/03/2016

Financial statements not prepared and/or approved

CIPC & SARS

2016_0845

07/03/2016

Contractual breach that amounted to fraud.

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2017_0030

15/04/2016

Provisional tax returns not submitted, VAT returns not submitted & not registered for royalty taxes.

SARS & Department of Mineral Resources

2017_0032

15/04/2016

Provisional tax returns not submitted, VAT returns not submitted & not registered for royalty taxes.

SARS, JSE & Department of Mineral Resources

2017_0036

19/04/2016

PAYE not deducted

SARS

2017_0042

22/04/2016

Output VAT not declared & financial statements not prepared

CIPC & SARS

2017_0116

01/06/2016

Companies Act Section 30 - financial statements not prepared and/or approved

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2017_0149

15/06/2016

Financial Statements not audited and tax returns not submitted

CIPC & SARS

2017_0150

15/06/2016

Financial Statements not audited and tax returns not submitted

CIPC & SARS

2017_0316

04/08/2016

Financial statements not prepared

RI did not exist. No further actions required by the Auditing Profession Act 26 of 2005.

2017_0433

23/09/2016

Companies Act Section 30 - financial statements not prepared and/or approved

CIPC & SARS

2017_0526

03/11/2016

Companies Act Section 30 - financial statements not prepared and/or approved

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2017_0713

18/10/2016

Companies Act Section 30 - financial statements not prepared and/or approved

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2017_0733

24/11/2016

Non-submission of tax returns and not yet registered for royalty tax purposes

JSE, Department of Mineral Resources & SARS

2017_0734

24/11/2016

Non-submission of tax returns and not yet registered for royalty tax purposes

SARS & Department of Mineral Resources

2017_0758

06/12/2016

Companies Act Section 30 - financial statements not prepared and/or approved

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2017_0759

06/12/2016

Non-submission of tax return (ITR14 return)

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2017_0760

06/12/2016

Companies Act Section 30 - financial statements not prepared and/or approved

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2017_0795

20/01/2017

Companies Act Section 30 - financial statements not prepared and/or approved

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2017_0828

20/02/2017

Companies Act Section 30 - financial statements not prepared and/or approved

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2017_0829

20/02/2017

Companies Act Section 30 - financial statements not prepared and/or approved

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2018_0060

22/05/2017

HR Director not acting in good faith.

Department of Higher Education & Training

2018_0082

05/06/2017

Lack of adequate accounting records

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2018_0089

12/06/2017

Contraventions of Section 29 and 34 of the Companies Act

FIC & DPCI

2018_0101

20/06/2017

Non-declaration of fringe benefits

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2018_0161

05/07/2017

Company annual tax returns and provisional tax not submitted. Non-submission of royalty tax returns and contravention of Section 30 of the Companies Act.

CIPC,SARS,JSE & Department of Mineral Resources

2018_0163

05/07/2017

Company annual tax returns and provisional tax not submitted. Non-submission of royalty tax returns and contravention of Section 30 of the Companies Act.

SARS,CIPC & Department of Mineral Resources

2018_0180

13/07/2017

Suspected corruption/ fraud

RI not continuing. No further actions required by the Auditing Profession Act 26 of 2005.

2018_0232

08/08/2017

Contravention of Section 30 of the Companies Act

CIPC & SARS

2018_0233

08/08/2017

Contravention of Section 30 of the Companies Act

CIPC & SARS

2018_0234

08/08/2017

Contravention of Section 30 of the Companies Act

CIPC & SARS

2018_0235

08/08/2017

Contravention of Section 30 of the Companies Act

CIPC & SARS

2018_0243

14/08/2017

Non-submission of provisional tax returns, annual tax returns and VAT returns and contravention of Section 30 of the Companies Act

CIPC & SARS

2018_0244

14/08/2017

Non-submission of provisional tax returns, annual tax returns and VAT returns and contravention of Section 30 of the Companies Act

CIPC & SARS

2018_0351

22/09/2017

Information not due yet

Information not due yet

Source file