Bodies Corporate - Financial Statements (2026)

Price:
R598.00 (VAT Incl.)
Level:
Business Professionals
Sub-level:
Bodies Corporate
Lecturer:
Tristan David-Crewe White
Duration:
120 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline


In early 2023, SAICA published an updated set of illustrative financial statements for body corporate entities.

The Sectional Titles Schemes Management Regulations make it a requirement to incorporate additional disclosures in a set of financial statements, and SAICA’s illustrative financial statements attempt to provide suggested examples of how those disclosure requirements can be met.

  • Identify, discuss and simplify the disclosure requirements that are to  form part of a body corporate’s financial statements from relevant
    Prescribed Management Rules in the STSM Regulations 
  • Navigate through SAICA’s illustrative set of financial statements 
  • Identify how SAICA’s illustrative set of financial statements has addressed the specific disclosure requirements
  • Provide suggested examples of how the disclosure requirements can be  met over and above the examples set out in SAICA’s illustrative financial
    statements, where possible 
  • Discuss any changes from the previous draft version of SAICA’s  illustrative set of financial statements for body corporates, published
    end of 2021.