Which companies must submit AFS to CIPC?

All companies that are subject to a MANDATORY / STATUTORY audit. For independent reviews & voluntary audits, companies MAY CHOOSE to submit AFS.


  • All companies whose AFS must be audited    
    • All public companies
    • Listed on JSE
    • Organ of the state  
  • Private company with PIS of 350+
  • Non-profit company with PIS of 350+
  • PIS below 350, but PIS is above 100, and AFS have been internally compiled
  • PIS = calculated per Regulation 26 (2)    
    • Revenue
    • 3rd party liabilities
    • employees


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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