GRAP Accounting and Disclosure Checklist 2023

The Office of the Accountant General has developed a Disclosure Checklist for the Standards of GRAP. The document is applicable to entities with 2023 year ends and serves as a checklist to assist in determining whether the minimum requirements of the effective Standards of GRAP have been complied with. The checklist should not be considered in isolation as a control for compliance or disclosure purposes. Access the disclosure checklist using this link: Disclosure checklists – Default (treasury.gov.za).



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