Statistics Act, 1999
R 385
Part V : Accounting Rules |
Accounting Requirements - General
Acceptable financial reporting framework
Distinguishing between trust account and business account transactions
Retention of accounting records and files
Trust money to be kept separate from other money
Accounting Requirements - Trust Account Transactions
Prompt depositing of trust monies
Transfers for trust investment account
Trust balances not to exceed trust moneys
Trust accounts not to be in debit
Reports to society of non-compliance
Transfer from trust bank account to business bank account
Deposits on account of charges
Withdrawals from trust banking account
Payments from trust banking account
Interest accrued on trust banking account
Notification of trust banking account
Trust account investments in terms of section 78(2A)
Responsibility for ensuring compliance
Report of dishonest or irregular conduct
Investment of funds by members on behalf of persons, otherwise than in terms of rule 36
