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Auditors reports

9 February 2006

Circular 13/2005 - Reports relating to certificates prepared by a company for conveyancing purposes - replaces Circular 2/84 - Auditors' reports relating to conveyancing transactions. The Joint Attorneys' and Accountants' Committee of SAICA and the major banks of South Africa have reached agreement on the following as an appropriate form of certificate prepared by a company for conveyancing purposes.

This certificate must be completed and signed by a director of the company. An independent auditor then conducts agreed-upon procedures and prepares a factual findings report on the information provided in the certificate.

SAICA Circular 13

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