Manual in terms of the Promotion of Access to Information Act, 2 of 2000.

1. Contact details (regulation 4(1)(a))

2. The guide of the Information Regulator (section 10)

The Information Regulator has compiled a guide, in each official language, on how to use PAIA. It is available from the Regulator at www.justice.gov.za/inforeg, by email at inforeg@justice.gov.za, or at the Regulator's offices, JD House, 27 Stiemens Street, Braamfontein, Johannesburg.

3. Records automatically available (section 52(2))

The following are available without a request under PAIA: this manual; our privacy policy; the content of www.accountingconnect.net; and marketing material about our services.

4. Records held and how to request them (section 51(1)(b) and (c))

We hold the following categories of records, which may be requested under PAIA, subject to the grounds of refusal in the Act:

• Company records: founding documents, registers, resolutions, financial records, statutory and tax filings of the firm.
• Personnel records: employee and contractor files, remuneration and payroll, performance and disciplinary records.
• Client records: engagement letters, mandates, accounting, tax, payroll and compliance records held on behalf of clients, correspondence with SARS and CIPC.
• Supplier and third-party records: contracts, invoices, service agreements.
• Marketing and enquiry records: enquiries, lead information, call recordings and communications.

To request a record, complete Form 2 (Request for Access to Record) prescribed under the PAIA Regulations, available from the Information Regulator's website, and send it to the Information Officer by email. The request must identify the record, state the right you seek to exercise or protect and why the record is required for that purpose (section 50), state the form of access you want, and give your contact details. The prescribed request fee and, where applicable, access fees apply as set out in Annexure B to the Regulations; the Information Officer will tell you the amount before processing. We respond within 30 days, extendable by a further 30 days where the Act allows.

5. Records available under other legislation (section 51(1)(d))

Records may also be available under, among others, the Companies Act 71 of 2008, the Tax Administration Act 28 of 2011, the Basic Conditions of Employment Act 75 of 1997, the Labour Relations Act 66 of 1995, the Consumer Protection Act 68 of 2008, the Electronic Communications and Transactions Act 25 of 2002 and the Financial Intelligence Centre Act 38 of 2001.

6. Processing of personal information (section 51(1)(e), POPIA section 17)

• Purpose: providing accounting, tax and advisory services; responding to enquiries; complying with legal obligations; marketing to existing and prospective clients; managing staff and suppliers.
• Categories of data subjects and information: prospective and current clients and their representatives (identity and contact details, financial, tax and company information); employees and contractors (identity, employment, remuneration and banking details); suppliers (contact and contract details).
• Recipients: SARS, CIPC and other regulators; software and service providers processing on our behalf; professional advisers; as otherwise required by law.
• Cross-border flows: some service providers store information outside South Africa under contractual safeguards (POPIA section 72).
• Security: access controls, two-factor authentication, encryption in storage and transit, confidentiality undertakings, and incident procedures (POPIA sections 19 to 22).

7. Availability of this manual

This manual is published on www.accountingconnect.net and provided on request, free of charge, by the Information Officer. It will be updated as required.

Prepared from the Information Regulator's template for private bodies. We recommend an annual review by the Information Officer.