Guide on the Factual Findings Report of the Chartered Accountant / Professional Accountant to the Applicant on Application for a Business Visa / Permanent Residence Permit in terms of the Immigration Act and Immigration Regulations

The purpose of the guide is to provide guidance for those Chartered Accountants/ Professional Accountants who are engaged to prepare a report in terms of the Immigration Act, No.13 of 2002, as amended (the Act), promulgated in 2004, and the Immigration Regulations, 2014.

WARNING TO MEMBERS

Members are alerted to the fact that this guide has not been updated for alignment to ISRS 4400 (Revised) that is coming into effect on/after 1 January 2022.

The process of updating the guide is currently underway. A copy of the Revised Standard can be accessed via the IAASB website by clicking on the following link:

https://www.iaasb.org/publications/international-standard-related-services-isrs-4400-revised