Stakeholder Notices

Public Finance Management Act, 1999 Amendment of Schedule 3

May 2019ActStakeholder notices

Public Audit Excess Act 20 of 2019

2019ActStakeholder notices

Public Audit Amendment Act

November 2018ActStakeholder notices

Schedule 1 of the Amended Codes of Good Practice

May 2019B-BBEE CodesStakeholder notices

Amended Code Series 300, Statement 300

May 2019B-BBEE CodesStakeholder notices

Amended Code Series 000, Statement 000

May 2019B-BBEE CodesStakeholder notices

GRAP Accounting and Disclosure checklist 2021

1 May 2021ChecklistStakeholder Notice

Download DOCX

National Treasury updated GRAP disclosure and compliance checklist 2020

July 2020ChecklistStakeholder Notice

PPPFA Designated sectors circular 1 of 2021/2022 – Cement

4 October 2021CircularPublic Sector

PPPFA Circular 1 of 2021/2022

23 July 2021CircularStakeholder Notice

Circular 2021 Implementation of the Irregular Expenditure FAQ

12 July 2021CircularStakeholder Notice

MFMA Circular 103 - Preventative measures in response to COVID-19 - 27 May 2020

May 2020CircularStakeholder Notice

MFMA Circular 102 Amendments - 20 May 2020

May 2020CircularStakeholder Notice

MFMA Circular 102 Emergency procurement in response to National State of Disaster

May 2020CircularStakeholder Notice

Circular 1/2020 – Guideline on fees for audits performed by private firms on behalf of the Auditor General of South Africa.

March 2020CircularStakeholder Notice

MFMA Circular 100 - Emergency Procurement in response to COVID 19 Pandemic - 19 March 2020

March 2020CircularStakeholder Notice

MFMA Circular 96 – SCM Regulation 32

July 2019CircularStakeholder notices

FAQs on MSC Annual Financial Statements 2021/2022

1 April 2022FAQPublic Sector

Modified Cash Standard Frequently Asked Questions(FAQ) - AFS 2021-2022

1 October 2021FAQPublic Sector

Updated FAQ on the standards of GRAP - July 2021

1 July 2021FAQPublic Sector

FAQs MCS AFS 2020 21 Published May 2021

May 2021FAQFAQ

UPDATED Irregular Expenditure Frequently Asked Questions 2021

May 2021FAQFAQ

FAQ MCS Interrim Financial Statements 2020

August 2020FAQStakeholder Notice

Updated FAQs on the Standards of GRAP

November 2019FAQFAQ

Auditor - General Directives - 08 February 2023

8 February 2023Stakeholder NoticesPublic Sector

Gazette 44835 – Appropriation Act no. 10 of 2021

9 July 2021GazettePublic Sector

Government Gazette 43582 – MFMA 2019-20 Financial reporting deadlines extension

August 2020GazetteStakeholder Notice

Government Gazette 43465 – Department of Basic Education

June 2020GazetteStakeholder Notice

Gazette no. 43281 - MFMA, 2003 - Exemption from Regulations 4(3) and 29(2) of Municipal Supply Chain Management Regulations, 2005

May 2020GazetteStakeholder Notice

Gazette No. 43188 - Public Finance Management Act, 1999: Exemption from Act and Regulations - 31 March 2020

March 2020GazetteStakeholder Notice

Gazette No. 43181 - Municipal Finance Management Act (56/2003: Local Government: Municipal Finance Management Act, 2003

March 2020GazetteStakeholder Notice

GDE Accounting Guidelines

5 March 2020GuidePublic Sector

Final Accounting Manuals for Modified Cash Standards

1 September 2021GuidePublic Sector

Annual Report Guide for National and Provincial Departments - March 2022

1 August 2021GuidePublic Sector

Annual Report Guide for schedule 3A and 3C Public Entities

March 2021GuideStakeholder Notice

ASB - Accounting implications of the COVID-19 crisis

April 2020Guideguide

Guidelines for costing and budgeting for compensation of employees

June 2018GuideStakeholder notices

2019 MTEF Technical Guidelines

June 2018GuideStakeholder notices

Capital Planning Guidelines

June 2018GuideStakeholder notices

2019 Budget Cycle Guideline

May 2018GuideStakeholder notices

2018 MTEF technical guidelines for National Departments

June 2017GuideStakeholder notices

2018 MTEF technical guidelines for Provinces

June 2017GuideStakeholder notices

Amendment to PFMA SCM Instruction no. 2 of 2021/2022

29 June 2021Stakeholder Notice

SCM Instruction no. 2 of 2021/2022

June 2021Instruction NoteStakeholder Notice

Amendments to National Treasury Instruction No. 2 of 2019 2020 on Irregular Expenditure Framework

May 2021Instruction noteStakeholder Notice

1st Amendment to NT Instruction No. 11 of 2020-21 (Reporting Dates) 06 05 2021

May 2021Instruction noteStakeholder Notice

National Treasury Instruction No. 12 of 2020/2021

September 2020Instruction NoteStakeholder Notice

NT Instruction No. 11 of 2020-21 Procurement in response to COVID-19 AND Repeal of Intruction No. 5 of 2020-2021

August 2020Instruction noteStakeholder Notice

National Treasury Instruction no. 10 of 2020/2021

July 2020Instruction noteStakeholder Notice

National Treasury Instruction No. 5 of 2020/21 second amendment to update the prices and supplier lists

July 2020Instruction noteStakeholder Notice

Erratum - NT Instruction No 05 0f 2020 as amended on 20 May 2020

May 2020Instruction noteStakeholder Notice

National Instruction No. 05 of 2020/21 - Emergency procurement in response to National State of Disaster

April 2020Instruction noteStakeholder Notice

National Treasury Instruction No. 03 of 2020/2021

April 2020Instruction NoteStakeholder Notice

National Treasury Instruction No. 8 of 2019/2020 - Emergency Procurement in response to National State of Disaster - 18 March 2020

March 2020Instruction noteStakeholder Notice

Dashboard of Practice Notes and Treasury Instructions 2017/18

2017DashboardStakeholder notices

Communication by ASB CEO on Directive 5

30 September 2022Other InformationPublic Sector

Conditional Grants example

1 April 2022ExamplePublic Sector

Directive 12 Factsheet

1 September 2021OtherStakeholder notices

Public Audit Committee Forum

Other InformationStakeholder notices

Scam alert: Fraudulent RFQs

Other InformationStakeholder notices

Useful links

Letter to the CFOs, PAGs and the AGSA - updates to MCS for 2021/2022 financial year

12 April 2021Other InformationStakeholder Notice

ASB’s Work Programme 2021 - 2023

December 2019Other informationStakeholder notices

2019 Rates for Commissions and Committees of Inquiry and Audit Committees

October 2019Other InformationStakeholder notices

ASB Research Paper on the desktop review of Cashflow Statements

1 July 2021Research Paper

Review Report on the results of the review of Directive 12

1 September 2021Research Paper

AFROSAI-E Research Paper – SAI Resilience in addressing the auditor expectation gap during disaster periods – The case of sub-Saharan SAIs during the COVID-19 pandemic

July 2020Research paperStakeholder Notice

ASB Research Paper on Reporting Information to the Public

December 2019Research PaperStakeholder notices

Modified Cash Standard Implications of natural disaster: Flooding

1 April 2022StandardPublic Sector

Modified Cash Standard 2022-2023 final for publishing

1 April 2022StandardPublic Sector

MCS High level summaries for 2021-2022 financial year

1 October 2021StandardStakeholder Notice

Updated Directive on MCS 2020/2021 Financial year

31 March 2021StandardStakeholder Notice

MCS 2021/2022 Final for publishing

1 June 2021Stakeholder Notice

Summaries of standards of GRAP 2021

April 2021StandardStakeholder Notice

Summary of updates on the Modified Cash Standard

February 2017StandardStakeholder notices