Legislation, Ethics and Governance

This page includes South African regulations and other communications from government departments and regulators related to COVID-19 implications. In addition, ethics and governance information related to COVID are included.

 

For other support, please refer to the SAICA webpages for:

Government Department / Regulator Topic Document Date
Community Schemes Ombud Service (CSOS) Guidance for body corporates and home owners associations  

Amendment to Practice Directive on Dispute Resolution, 2019

and clarity on body corporate and trustee meetings during level 3 lockdown

23 June 2020
Community Schemes Ombud Service (CSOS) Guidance for body corporates and home owners associations  

Directive regarding Amendment of Rules and issuing of Compliance Certificates during the lockdown period

25 May 2020
Community Schemes Ombud Service (CSOS) Guidance for body corporates and home owners associations Amended Directive in response to COVID-19 and 21-day lockdown 21 April 2020
Community Schemes Ombud Service (CSOS) Guidance for body corporates and home owners associations Plan to be implemented by community schemes 27 March 2020
Community Schemes Ombud Service (CSOS) Guidance for body corporates and home owners associations Directive in response to COVID-10 and 21-day lockdown 24 March 2020
Companies and Intellectual Property Commission (CIPC) Further extension of deadlines for annual return submissions and related documents Notice 34 of 2020 Company, Close Corporation Regulatory Compliance during government lock down of South Africa 13 July 2020
Companies and Intellectual Property Commission (CIPC) Recommencement of services Notice 23 of 2020 Recommencement of services 30 April 2020
Companies and Intellectual Property Commission (CIPC) Further extension of deadlines for annual return submissions and related documents Notice 21 of 2020: Company, Close Corporation and Co-operative services during government lock down of South Africa 15 April 2020
Companies and Intellectual Property Commission (CIPC) Patents & Designs, Copyright and Trade Marks Divisions Notice 19 of 2020: Patents & Designs, Copyright and Trade Marks Divisions National Lockdown – Covid-19 24 March 2020
Companies and Intellectual Property Commission (CIPC) Extension of deadlines for annual return submissions and related documents Notice 18 of 2020: Company, Close Corporation and Co-operative services during government lock down of South Africa 24 March 2020
Companies and Intellectual Property Commission (CIPC) CIPC powers under section 22 of the Companies Act, 2008, where a company is temporarily insolvent Notice 17 of 2020: Practice Notice 1 of 2020 –  In terms of paragraph 4(1)(b) of the Companies Regulations 24 March 2020
Companies and Intellectual Property Commission (CIPC) CIPC system downtime  Notice 16 of 2020: Downtime due to National Lockdown 24 March 2020
Companies and Intellectual Property Commission (CIPC) Customer transacting during COVID-19 Notice 15 of 2020: Customer transacting during COVID-19 23 March 2020
Companies and Intellectual Property Commission (CIPC) CIPC Call Centre Notice 14 of 2020: CIPC Call Centre 20 March 2020
Co-operative Governance and Traditional Affairs (COGTA) Regulations issued in terms of section 27(2) of the Disaster Management Act– amended Disaster Management Act Regulations 4 June 2020
Co-operative Governance and Traditional Affairs (COGTA) Regulations issued in terms of section 27(2) of the Disaster Management Act Disaster Management Act Regulations 29 April 2020
Co-operative Governance and Traditional Affairs (COGTA) Regulations on essential services and other requirements – amended Disaster Management Act Regulations amended 20 April 2020
Co-operative Governance and Traditional Affairs (COGTA) Regulations on essential services and other requirements – amended Disaster Management Act Regulations amended

 

16 April 2020
Co-operative Governance and Traditional Affairs (COGTA) Regulations on essential services and other requirements Disaster Management Act Regulations

 

25 March 2020
Co-operative Governance and Traditional Affairs (COGTA) Regulations on essential services and other requirements – amended Disaster Management Act Regulations amended

 

26 March 2020
Co-operative Governance and Traditional Affairs (COGTA) Regulations on essential services and other requirements – amended Disaster Management Act: Regulations Amended 2 April 2020
Department of Employment and Labour Occupational Health and Safety Measures in Workplaces COVID-19 Occupational Health and Safety Measures in Workplaces 28 April 2020
Department of Employment and Labour Implementing workplace safety controls Workplace Preparedness COVID – 19 (SARS-CoV-19 virus) March 2020
Department of Employment and Labour – COIDA COIDA guidance Notice on compensation for occupationally-acquired novel corona virus under COIDA 23 March 2020
Information Regulator Information Regulators – Guidance Note on the processing of personal information in the management and containment of COVID-19 pandemic Guidance Note on the processing of personal information in the management and containment of COVID-19 pandemic in terms of POPIA 3 April 2020
Master’s office Protocol to be adopted by the Chief Masters Office Protocol to be adopted by the branch: Master to address the National Disaster regarding the spread of the COVID-19 virus – level 2 September 2020
Master’s office Protocol to be adopted by the Chief Masters Office Protocol to be adopted by the branch: Master to address the National Disaster regarding the spread of the COVID-19 virus – level 3 2 June 2020
Master’s office Master’s office now providing limited services, specifically via email Directions issued in terms of Regulation 10 of the Regulations under the Disaster Management Act to address, prevent and combat the spread of COVID 19 in all courts, court precincts and justice service points 4 May 2020
South African Property Owners Association – SAPOA The property industry group increases its retail tenant assistance and relief guidelines Second Retailer relief press release 28 April 2020
South African Property Owners Association – SAPOA Property Industry Group (PI Group) Retail sector relief guideline Retail sector relief guideline 27 April 2020

Other

University of the Witwatersrand Accounting, Governance and Integrated Thinking in the context of COVID-19 Accounting, Governance and Integrated Thinking May 2020
IoDSA Guidance for boards on crisis management Guidance for boards on crisis management March 2020
Auditing Committee Forum Guidance for audit committee members Audit committee considerations in current times March 2020
Webber Wentzel Covid-19: Frequently-asked questions on electronic signatures Frequently-asked questions on electronic signatures April 2020

Ethics

International Ethics Standards Board for Accountants (IESBA) IESBA Staff Question and Answer COVID -19 Ethics and Independence Considerations COVID -19: Ethics and Independence Considerations May 2020