Chartered Accountants, Registered Auditors
As Registered Auditors (RA) with the Independent Regulatory Board of Auditors (IRBA) and members of the South African Institute of Chartered Accountants (SAICA), Jesling Auditors is able to attend to all your auditing and financial statement requirements.
Jesling Auditors specialise exclusively in Body Corporate, Homeowners Association and Property company audits. Our specialisation allows us to have a better idea of what repairs, managing agents costs, insurance ect should cost and ultimately serve our client better.
What are my audit requirements?
We have provided a brief summary of the audit requirements applicable to Body Corporates and Home Owner Associations.
Body Corporates are governed by the Sectional Titles Act, 1986. The Act requires for all Body Corporates to be audited with the exception of a scheme that consists of less than 10 units. This scheme may appoint an accounting officer to sign off the Annual Financial Statements.
Home Owners Association
Home Owners Associations are Non profit organisations governed by the Companies Act, 2008. Depending on their Public Interest Score, Home Owners Associations have the option of an Independent Review. They will need to weigh up the cost and benefit of having an audit vs independent review.