PAIA Manual

This manual is published by KMBFS Accountants & Tax Practitioners ("KMBFS") in accordance with section 51 of the Promotion of Access to Information Act, 2000 (PAIA), as amended. It sets out the categories and description of records held by KMBFS and explains how a person may request access to those records, in line with the right of access to information enshrined in the Constitution of the Republic of South Africa.

Requests for access to records held by KMBFS must be made in writing and addressed to the Information Officer of KMBFS. The Information Officer is responsible for the administration of PAIA and POPIA within the organisation. Requests may be submitted through the contact form on this website, marked for the attention of the Information Officer.

A request for access to information must be made on the prescribed request form (Form C), must provide sufficient detail to identify the record requested, and must indicate the form of access required. The requester must also state their right of access and provide a return address. KMBFS will respond to a request within the statutory timeframes prescribed by PAIA. A reasonable access fee may be payable in accordance with the applicable regulations.

KMBFS holds records in the following categories, subject to the grounds for refusal set out in PAIA:

• Client and engagement records, including service requests, quotes, and engagement correspondence.
• Accounting, bookkeeping, and tax compliance working papers prepared for clients.
• Company registration and statutory records submitted on behalf of clients.
• Internal operational, financial, and human resources records.
• Records required to be retained by law, including records held under the Tax Administration Act and the Companies Act.

Some records are automatically available without a formal PAIA request, including this manual, our Terms of Engagement, and our Privacy Policy. These are published on this website.

Access to certain records may be refused on grounds set out in PAIA, including the protection of personal information of third parties, commercial or confidential information, legal privilege, and the safety of individuals or property. Refusals will be accompanied by written reasons.

This manual is available on this website and may be updated from time to time. The updated date is shown above. A copy is available on request through the contact form on this website.