Retirement Fund Reports

Reports

The following auditor reports are included in the Prescribed Financial Statements Applicable to the Different Categories of Funds (see below):

The Financial Services Board (FSB) gazetted the new Prescribed Financial Statements Applicable to the Different Categories of Funds, including all the auditor reports for the different types of funds, on 18 July 2014, in Board Notice 77 of 2014, Government Gazette 37844. The FSB was succeeded by the Financial Sector Conduct Authority (FSCA), effective 1 April 2018.

Title	Date issued	Effective date	Download documents
Updated Schedule D auditor report (Updated for narrow-scope amendments made to IAS 1)	June 2023	Audits and reviews of financial statements for periods ending on or after 31 December 2023, with early adoption permitted	PDF \| Word
Schedule D auditor report	March 2020	Refer to the FSCA RF Notice 5 of 2020 and the FSCA Communication 6 of 2020	PDF \| Word
Regulation 28 auditor report	May 2022	Audits and reviews of financial statements for periods beginning on or after 15 December 2022; and Other assurance and related services engagements beginning on or after 15 December 2022.	PDF \| Word
Regulation 28 auditor report	March 2020	Refer to the FSCA RF Notice 5 of 2020 and the FSCA Communication 6 of 2020	PDF \| Word
FSCA RF Notice 5 of 2020	March 2020		PDF
FSCA Communication 6 of 2020	March 2020		PDF
Schedule D auditor report
Section 15 auditor reports: Ordinary funds	20 April 2022	Effective for engagements for which the terms of engagement are agreed on or after 1 January 2022.	PDF \| Word
Section 15 auditor reports: Umbrella funds			PDF \| Word
Section 15 auditor reports: Retirement annuity and preservation funds			PDF \| Word
Schedule D auditor report	18 July 2014	The new format of the Prescribed Financial Statements Applicable to the Different Categories of Funds is in respect of funds with financial year-ends ending on or after 1 June 2014, which includes these auditor reports.	PDF \| Word
Section 15 auditor reports: Large funds			PDF \| Word
Section 15 auditor reports: Small funds			PDF \| Word
Section 15 auditor reports: Umbrella funds			PDF \| Word
Section 15 auditor reports: Retirement annuity and preservation funds			PDF \| Word
Regulation 28 auditor report			PDF \| Word

Prescribed Financial Statements

Refer to the Retirement Funds section of the FSCA’s website for the complete set of prescribed financial statements, legislation and other information related to retirement funds.
The new format of the Prescribed Financial Statements Applicable to the Different Categories of Funds is in respect of funds with financial year-ends ending on or after 1 June 2014. For additional information, refer to Information Circular PF No. 3 of 2014: Section 15 Submission of Prescribed Annual Returns for 2014 Year-end.