How does CIPC’s sampling of AFS work?

Quarterly sample = normally 120 to 160 AFS of audited or independently reviewed AFS

  • Going forward = independently reviewed AFS will be less, if they submit their AFS by choice (as they are not required)
  • Every quarter, a sample is selected by CIPC ito Sec 35 (5)
  • CIPC may issue a compliance notice to better comply with reporting provisions of the Companies Act 2008


Please note that the information provided does not constitute legal or professional advice, but rather the applicability of existing theory to a given practical situation. Due care is taken to ensure that the information is correct, but it remains subjective and an interpretation of application of information.

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