Private bodies PAIA (Promotion of Access to Information Act) manuals required by 31 December 2015

A1The Promotion of Access to Information Act, 2000 require all juristic persons and all businesses, small to large as well as individuals and partnerships carrying on business to compile manuals on how to access their records. These manuals must be submitted to the South African Human Rights Commission (SAHRC) and must be available at the business offices. Material changes in the manuals must also be updated regularly.

The Act specifies what information these manuals must contain and include inter alia:

  • contact details
  • information that the business keeps in compliance with other legislation
  • a description of the subjects on which the private body holds records, and the categories of records held on each subject

Exemption of certain private bodies no longer applicable

The Minister of Justice has exempted certain private bodies in the past from compiling these manuals. However this exemption is no longer applicable. Therefore all businesses should review their submitted PAIA manuals and update where necessary. Private bodies, which were exempted, must now also submit their manuals by 31 December 2015.

We strongly recommend that all entities resubmit their manuals if they submitted the previous manual prior to December 2007, even if there is no changes to the manual.

We can assist you with compiling your manuals. Our fees will be R750 (excl. VAT) per manual where all information is readily available. Should you have more than 2 business/entities for which manuals must be prepared, we will reduce this fee to R500 (excl. VAT) per manual.

This article is a general information sheet and should not be used or relied upon as professional advice. No liability can be accepted for any errors or omissions nor for any loss or damage arising from reliance upon any information herein. Always contact your financial adviser for specific and detailed advice. Errors and omissions excepted (E&OE)




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IC Marais

Professional experience:

IC Marais is a certified CA (SA) with public sector and private sector technical knowledge based on 5 years’ Public Sector accounting, auditing and financial management experience and 5 years audit, tax and accounting experience. Detailed knowledge of private and public sector accounting and auditing standards (GRAP, IPSAS, IFRS, IAS, ISA) and public sector financial legislation (MFMA, etc.)

He enjoys the outdoors, hunting and fishing.


Professional experience:

In 1995, Schalk started as a trainee at Warner and Newton (which became Moores Rowland in 1997 and then Mazars Moores Rowland in 2007) in Bloemfontein. In 1998, Schalk was appointed as manager at Moores Rowland, where he became a partner in 2003. Schalk received his Postgraduate Certificate in Advanced Taxation in 2006 and in 2009 he received his Certificate in the Administration of Estates.


Professional experience:

Cedric started as a trainee at Warner and Newton (which became Moores Rowland in 1997 and Mazars Moores Rowland in 2007), Bloemfontein, in 1986. After completion of his articles, he joined the Special Investigations Division of the Department of Finance (SA Revenue Services) as a senior inspector from 1990 to 1991.


Professional experience:

Lucha started her career as a tax inspector at the Inland Revenue Department of New Zealand. After this she worked in commerce in Canada, Mexico and the United States.

On her return to South Africa, she completed her CA training contract with us and has been with Newtons ever since. She became a Partner in 2012.

Apart from her CA(SA) qualification she also holds a postgraduate certificate in Advanced Taxation (2005) and has the overall responsibility for training as our Training Officer.