LATEST UPDATE

SAICA Communication – Auditor Opinions in terms of Management Rule 26(5)(c) of the Sectional Titles Schemes Management Regulations, 2016

In December 2025, SAICA updated its guidance document for sectional title audits. A new clarifying sentence was added to the illustrative report explaining that an auditor’s inability to accept an assurance engagement was not caused by any actions or inactions of the trustees in managing the body corporate’s financial affairs. Readers may refer to P. 18 for the exact wording.

The updated guidance document is available on:
www.saica.org.za/resources/89141