Reports to the Prudential Authority and the Exchange Control Department

SARB Banks Act Regulatory Reports

In terms of Regulations 39, 40 and 46 of the Banks Act (No. 94 of 1990), the external auditor of a bank is required to report to the SARB on various regulatory matters.
In terms of Regulation 46(6) of the Banks Act, the illustrative reports have been rendered in accordance with the wording and practices agreed from time to time between the Registrar of Banks, the South African Institute of Chartered Accountants (SAICA) and the IRBA.

Reports

Title Date issued Effective date Documents
Illustrative BA 501 Reports 18 June 2019 Effective for banks and affected entities with year ends on or after 28 February 2019 PDF | Word
Illustrative Mutual Banks Act Reports (Parts A-F) 28 November 2019 Effective for banks with year ends on or after 31 December 2019 PDF | Word
South African and Consolidated Operations - Revised Illustrative Regulatory Reports A-I 28 November 2019 Effective for banks with year ends on or after 31 December 2019 PDF | Word
Foreign Operations (BA 610 returns) - Revised Illustrative Regulatory Reports A-H. 28 November 2019 Effective for banks with year ends on or after 31 December 2019 PDF | Word
Revised illustrative regulatory reports A-H 28 November 2016 Effective for banks with year ends on or after 15 December 2016 PDF | Word
Illustrative regulatory reports A-H 1 July 2016 Effective for banks with year ends on or after 31 December 2015 PDF | Word
Illustrative regulatory reports I-J 1 July 2016 Effective for banks with year ends on or after 31 December 2015 PDF | Word

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Related communiques

 

Exchange Control Department Reports

The auditor’s limited assurance report regarding the company’s compliance with the Imports and Exports Undertakings is incorporated in the Exchange Control Rulings of the Exchange Control Department of the South African Reserve Bank.

Reports

Title Date issued Effective date Documents
Illustrative Revised Macro-Prudential Foreign Exposure Return Reports 18 June 2019 Year ends on or after 28 February 2019 PDF | Word
Section B.2(I)(xiii) of the Currency and Exchanges Manual for Authorised Dealers: Auditor's limited assurance report on the Macro-Prudential Foreign Exposure Limit Return 12 September 2016

Year ends on or after 31 December 2016

PDF

Word

Exchange Control Circular No. 11/2006:
Foreign portfolio investments by South African Institutional Investors – audit requirements
28 March 2006   PDF

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