Simterv Trading

27/07/2026

Don't confuse the two: Section 92 individual auditor rotation is not the same as the IRBA Mandatory Audit Firm Rotation Rule.

Section 92 of the Companies Act requires an individual auditor to rotate off an engagement after five consecutive years, but this obligation was not overturned by the Supreme Court of Appeal. It remains a legal requirement, and CIPC reviews compliance during the commission's quarterly Annual Financial Statement checks.

The IRBA rule, by contrast, deals with the rotation of audit firms, a separate requirement altogether.

27/07/2026

Get skilled , make money and mind your business

27/07/2026

To avoid deregistration you must file AR every 12 months of your FINANCIAL YEAR.

21/07/2026

21/07/2026

⏳ Last day to apply!
Today is your final opportunity to submit your NSFAS Semester 2 TVET and Occupational Programmes Intake 2 (OQ Annual 2) application before the window closes.

🗓️ Applications close: 17 July 2026
Don't miss your chance to access funding and take the next step towards your education and career goals.

📌 Please note: This application cycle is strictly for TVET College students. University applications are not accepted during this cycle.

🌐 Apply now: www.nsfas.org.za

13/07/2026

Fake it till you make it.

13/07/2026

Simterv Trading

13/07/2026

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