Companies and Intellectual Commission

Practice Note 2 of 2014-Requirements for appointing and resignation of auditors and/or company secretaries

  • This practice note is issued in terms of section 85 of the Companies Act, Act 71 of 2008 (‘the Act’), read together with Regulation 44(1) of the Companies Regulation under the Act.
    • All applications may be submitted either via e mail to or by post or by placing the original applications in the drop off box specified for these documents at the Sunny Park Offices.
      • In order to minimize rejection of these applications (CoR44) for amendments due to non compliance, The Companies and Intellectual Property Commission (CIPC) requires the following to be reflected on the CoR44.
        • - CoR44 applications duly completed and signed by authorised person.
          • - Certified ID copy of the authorised person who signed on behalf of the company.
            • - Before the appointment of an Auditor or the Company Secretary, the company must ensure that they do not have the existing Auditor or company secretary on record that needs to be resigned first.
              • - The resignation of Auditors and Company Secretaries must be done on the same CoR44 form, (CIPC will not affect the resignation if the requests is by letter).
                • - In the event that the appointed Auditor is a ‘juristic person’ (Company/Firm), such ‘juristic person’ must appoint a designated auditor who must be a natural person.
                  • - Practice number for the juristic or designated Auditor (natural person), must be reflected on the form.
                    • - Where the CoR44 requires the details of the ‘Office’ such ‘office’ must be reflected as e.g. ‘Auditor’ or ‘company secretary’.
                      • - Due to limited space on the CoR44 forms, companies are kindly requested to provide the address details of the Auditor on an Annexure to the form for both addresses, e.g. physical and postal addresses.
                        • - Where such information is not provided the business address of the company will be used as the address of the Auditor.
                        • Please note that the appointment of independent reviewer or accounting officer are not required to be submitted to CIPC.

                          Astrid Ludin
                          Commissioner: CIPC

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