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Report
Annual Financial Statements and Reporting
Preparing defensible annual financial statements — closing off, the statements and notes, non-compliant expenditure disclosure, the AGSA audit process, the opinion spectrum, and improving audit outcomes.
R495· Instant PDF download
Companion guide
The Public Procurement Act 28 of 2024
A standalone transition guide to South Africa's new procurement regime under the Public Procurement Act 28 of 2024. R495 standalone — or included free with the complete set.
View the PPA guide →Contents
- 01The AFS Framework
- 02The Trial Balance and Closing Off
- 03Statement of Financial Position
- 04Statement of Financial Performance
- 05Cash Flow Statement and Notes
- 06Non-Compliant Expenditure Disclosures
- 07The Audit Process and AGSA Engagement
- 08The Audit Opinion Spectrum
- 09Improving and Sustaining Audit Outcomes