isishwankathelo

I-Ofisi yoMphicothi-zincwadi Jikelele liziko elixhasa idemokhrasi yomgaqo-siseko, elisekwe ngokwemigaqo yecandelo 188 ukuya kwele-189 leSahluko se-9 soMgaqo-siseko. Ixesha lokuba sesikhundleni koMphicothi-zincwadi Jikelele okhoyo ngoku liya kuphela ngowama-30 kweyeNkanga yowama-2020.

Igunya/Imisebenzi yoMphicothi-zincwadi Jikelele
Isigunyaziso somgaqo-siseko soMphicothi-zincwadi Jikelele, ngokwecandelo le-188, loMgaqo-siseko, kuphicotho-zincwadi nokunika ingxelo ngee-akhawunti, iingxelo zemali kunye nolawulo lwemali:

• Onke amasebe karhulumente kazwelonke nawamaphondo kunye nolawulo;
• Bonke oomasipala;
• Naliphi na elinye iziko okanye iziko locwangciso-mali elifunwa ngumthetho wesizwe okanye wephondo ukuba liphicothwe nguMphicothi-zincwadi Jikelele.

Ukongeza, uMphicothi-zincwadi Jikelele angaphicotha aze anike ingxelo ngee-akhawunti, iingxelo zemali kunye nolawulo lwemali:

• Naliphi na iziko elixhaswa ngemali kwiNgxowa-mali yeNgeniso yeSizwe okanye kwiNgxowa-mali yeNgeniso yePhondo okanye ngumasipala;
• Naliphi na iziko eligunyazisiweyo ngokwemigaqo yawo nawuphi na umthetho ukuba lamkele imali ngeenjongo zoluntu.

UMphicothi-zincwadi Jikelele kufuneka aqhubele phambili nokwenza imisebenzi njengoko kuchaziwe kuMthetho woLungiso loPhicotho-zincwadi lukaRhulumente uNombolo 5 ka-2018.

Iimeko zengqesho
Ngokungqinelana namagatya oMthetho woPhicotho-zincwadi lukaRhulumente noMgaqo-siseko, iNdlu yoWiso-mthetho kufuneka icebise umntu oza kutyunjwa nguMongameli, ixesha elingahlaziyekiyo eliphakathi kweminyaka emihlanu ukuya kwelishumi. Umntu okucetyiswa ukuba aqeshwe njengoMphicothi-zincwadi Jikelele, makabe yiChartered Accountant okanye abe neziqinisekiso ezilingana nezi zilandelayo:

• Ulwazi olukhethekileyo okanye amava kuPhicotho-zincwadi, iZimali zikaRhulumente kunye noLawulo loLuntu;
• Angakhethi buso kwaye akwazi ukusebenzisa amagunya akhe kwaye enze imisebenzi yakhe ngaphandle koloyiko, ukukhetha okanye ukucalula;
• Gcina imigangatho yeenqobo ezisesikweni eziphezulu; kwaye
• Ingxelo ngezigqibo kunye nezenzo.

Umfaki sicelo kufuneka:

• ube ngummi waseMzantsi Afrika;
• Ufaneleke kwaye ufanelekile ukubamba isikhundla soMphicothi-zincwadi Jikelele; kwaye
• Ukuthobela naziphi na ezinye iimfuno ezimiselwe ngumthetho wesizwe, ingakumbi uMthetho woPhicotho-zincwadi kaRhulumente.

Umvuzo, izibonelelo kunye nezinye izibonelelo ziya kumiselwa nguMongameli ngokungqinelana noMthetho woPhicotho-zincwadi kaRhulumente.

KHUPHELA AMAPHEPHA

• Imigaqo yoMthetho woPhicotho-zincwadi lukaRhulumente (PAA).
• UMthetho woPhicotho-zincwadi lukaRhulumente (PAA), onguNombolo wama-25 ka-2004