PAIA Manual
Last Updated: January 31, 2026
THIS MANUAL HAS BEEN PREPARED IN TERMS OF SECTION 51 OF THE PROMOTION OF ACCESS TO INFROMATION ACT 2 of 2000 AS AMENDED
DEFINITIONS
"Act" means PAIA.
"BVA", "The Firm" or "The Organisation" refers Boshoff Visser & Associates and all wholly-owned subsidiaries directly or indirectly controlled by it.
"Form 01" means the Request for a copy of the Guide Form published by the Regulator in accordance with the Regulations
"Form 02" means the Request for access to the Record Form published by the Regulator in accordance with the Regulations
"Form 03" means the Outcome of request and of fees payable Form published by the Regulator in accordance with the Regulations
"Guide" means the Guide on how to use PAIA, as may be revised by the Regulator from time to time
"Minister" means Minister of Justice and Correctional Services
"PAIA" means Promotion of Access to Information Act No. 2 of 2000 (as amended)
"Personal Information" means personal information as defined in POPIA
"POPIA"means Protection of Personal Information Act No. 4 of 2013
"Prescribed Fee"means a prescribed request fee published by the Regulator and levied to a requester for processing the request for information or records
"Regulations" means Government Gazette Notice Number 757 of 27 August 2021: Regulations relating to the Promotion of Access to Information, 2021 (Government Gazette No. 45057)
"Regulator" means the Information Regulator established in terms of section 39 of the Protection of Personal Information Act 4 of 2013
Unless a contrary intention clearly appears, words signifying:-
a) the singular includes the plural and vice versa;
b) any one gender includes the other genders and vice versa; and
c) natural persons include juristic persons.
INTRODUCTION
On 9 March 2001, PAIA became operative, giving effect to the section 32(2) Constitutional right of access to information.
One of the main requirements specified in the Act is the compilation of an information manual that provides information on both the types and categories of records held by a private body.
This document serves as the Boshoff Visser & Associates information manual and provides reference to the records held by the Firm and the process to request access to such records.
PURPOSE OF THIS PAIA MANUAL
This PAIA Manual (also referred to as the "Manual") is useful for members of the public to:
check which categories of records held by Boshoff Visser & Associates are available without having to submit a formal PAIA request;
have a sufficient understanding of how to make a request for access to a record of Boshoff Visser & Associates, by providing a description of the subjects on which the Firm holds records and the categories of records held on each subject;
know the description of the records of Boshoff Visser & Associates which are available in accordance with other legislation;
access all the relevant contact details of the Information Officer who will assist members of the public with the records they intend to access;
know where to access the Guide on how to use PAIA, as updated by the Regulator and how to obtain access to it;
know if Boshoff Visser & Associates will process Personal Information, the purpose of such processing, the description of the categories of data subjects and of the information or categories of information relating thereto;
know the recipients or categories of recipients to whom the Personal Information may be supplied;
know if Boshoff Visser & Associates has planned to transfer or process Personal Information outside the Republic of South Africa and the recipients or categories of recipients to whom the Personal Information may be supplied; and
know whether Boshoff Visser & Associates has appropriate security measures to ensure the confidentiality, integrity and availability of the Personal Information which is to be processed.
KEY CONTACT DETAILS FOR ACCESS TO INFROMATION
Information Officer
Name:
Bronwen Gien
Designation:
Director
Tel:
+27 21 300 5864
Email:
bronwen@bvainc.co.za
Particulars of the Firm
Firm Name:
Boshoff Visser & Associates Incorporated
Postal Address:
PO Box 3791
Durbanville
7551
South Africa
Physical Address:
Monaco Square Building
14 Church Street
Durbanville
7550
South Africa
Telephone:
+27 21 300 5864
Email:
AVAILABILITY OF THE MANUAL
A copy of the Manual is available:
at the Firm's website [Insert Website URL];
at [Insert Physical Address] for public inspection during normal business hours;
to any person upon request made and submitted to the Information Officer on Form 02, and upon the payment of the Prescribed Fee.
The Prescribed Fee for a copy of the Manual shall be payable per each A4-size photocopy made.
PAIA GUIDE
The Regulator has made available the Guide which can be obtained:
upon request to the Information Officer by completing Form 01 and submitting via conventional mail or email using the addresses indicated in 4.2 above;
from the website of the Regulator (https://inforegulator.org.za).
CATEGORIES OF RECORDS AVAILABLE WITHOUT HAVING TO REQUEST ACCESS
Certain records held by Boshoff Visser & Associates are available without having to request access by completing the prescribed Form 02. These records may be downloaded from our website, or may be available from public bodies such as the Companies and Intellectual Property Commission.
These include:
Marketing brochures and promotional materials
Published thought leadership and articles
Public company registration documents (via CIPC)
General service descriptions
DESCRIPTION OF RECORDS AVAILABLE IN ACCORDANCE WITH OTHER LEGISLATION
Records held by Boshoff Visser & Associates may be available in accordance with the following legislation (this list is not exhaustive):
Auditing Profession Act No. 26 of 2005
Basic Conditions of Employment Act No. 75 of 1997
Broad Based Black Economic Empowerment Act No. 53 of 2003
Companies Act No. 71 of 2008
Compensation for Occupational Injuries and Diseases Act No. 130 of 1993
Competition Act No. 89 of 1998
Constitution of South Africa Act No. 108 of 1996
Consumer Protection Act No. 68 of 2008
Copyright Act No. 98 of 1978
Cybercrimes Act No. 19 of 2020
Electronic Communications and Transactions Act No. 25 of 2002
Employment Equity Act No. 55 of 1998
Financial Advisory and Intermediary Services Act No. 37 of 2002
Financial Intelligence Centre Act No. 38 of 2001
Income Tax Act No. 58 of 1962
Labour Relations Act No. 66 of 1995
National Credit Act No. 34 of 2005
Occupational Health and Safety Act No. 85 of 1993
Prevention and Combating of Corrupt Activities Act No. 12 of 2004
Promotion of Access to Information Act No. 2 of 2000
Promotion of Equality and Prevention of Unfair Discrimination Act No. 4 of 2000
Protected Disclosures Act No. 26 of 2000
Protection of Personal Information Act No. 4 of 2013
Skills Development Act No. 97 of 1998
Skills Development Levies Act No. 9 of 1999
Tax Administration Act No. 28 of 2011
Unemployment Insurance Act No. 63 of 2001
Value-Added Tax Act No. 89 of 1991
DESCRIPTIONS OF SUBJECT AND CATEGORIES OF RECORDS HELD
The following table provides a description of the subjects on which Boshoff Visser & Associates holds records and the categories of records held on each subject:
Client Services Records
Client annual financial statements
Client correspondence
Client files and working papers
Client contracts and engagement letters
Client statutory and tax records
Audit findings and recommendation reports
Management letters
Risk assessment documentation
Corporate Governance
Code of conduct
Partnership/shareholder agreements
Meeting minutes
Risk management records
Legal compliance records
Finance and Administration
Accounting records
Annual financial statements
Banking agreements and records
Invoices and statements
Tax records and returns
VAT records
Human Resources
Payroll records
Employment contracts
Personnel files
Leave records
PAYE records and returns
Performance management records
Training records
UIF returns
Medical aid and retirement fund records
Information Technology
IT contracts and agreements
Software licences
IT policies and procedures
Equipment registers
Quality Control
Quality control/management policies
ISQM documentation
Engagement quality reviews
Monitoring reports
Marketing and Communication
Marketing materials
Website content
Client proposals
Professional indemnity insurance
PROCESSING OF PERSONAL INFROMATION
Full details of how Boshoff Visser & Associates processes Personal Information can be found in our privacy statement
The privacy statement describes the following:
Why and how we collect and use Personal Information and provides information about individuals' rights in relation to Personal Information.
The categories of data subjects in respect of whom we process Personal Information and the nature or categories of the Personal Information being processed.
The recipients or categories of recipients to whom the Personal Information may be supplied. These may include regulatory bodies, third-party service providers, and professional advisors.
Details around transborder information flows of Personal Information.
The information security measures implemented by the Firm to ensure the confidentiality, integrity and availability of the Personal Information.
ACCESS REQUEST PROCEDURE
It is important to note that the completion and submission of Form 02 does not automatically allow the requester access to the requested record. An application for access to a record is subject to certain limitations if the requested record falls within a certain category as specified within Part 3 Chapter 4 of the Act
Completion of Request for Access to Record Form
In order to facilitate a timely response to requests for access, all requesters should take note of the following:
Form 02 must be completed.
Proof of identity is required to authenticate the identity of the requester. Therefore, in addition to Form 02, requestors will be required to supply a copy of their identification document.
If the request is made on behalf of another person, the requester must submit proof of the capacity in which the requester is making the request.
Every question must be answered in BLOCK LETTERS.
If there is insufficient space on a printed form, additional information may be provided on an additional attached folio.
Submission of Request for Access to Record Form
The completed Form 02, together with a copy of the identity document, must be submitted either via conventional mail or email and must be addressed to the Information Officer indicated above. A request fee (based on the Prescribed Fee) is payable on submission. This fee is not applicable to data subjects seeking access to records that contain their Personal Information.
If it is reasonably suspected that the requester has obtained access to records through the submission of materially false or misleading information, legal proceedings may be instituted against such requester.
Payment of Fees
Payment details can be obtained from the Information Officer indicated in above. Proof of payment must be supplied. The request fee must be paid prior to access being given to the requested record.
If the request for access is successful, an access fee may be required for the search, reproduction and/or preparation of the record(s) and will be calculated based on the Prescribed Fee. If a deposit has been paid in respect of a request for access, which is refused, then the Information Officer will repay the deposit to the requester.
A deposit (being not more than one third the request fee) shall be requested and payable by the requester in the event that the search, reproduction and/or preparation of the record(s) requires more hours prescribed for the purpose of the search or preparation of a record.
Notification
Boshoff Visser & Associates will within 30 days of receipt of the request decide whether to grant or decline the request and give notice using Form 03 (or a form that corresponds substantially with Form 03) with reasons (if required) to that effect.
The 30-day period within which the Firm has to decide whether to grant or refuse the request may be extended for a further period of not more than thirty days, if the request is for a large volume of information, or the request requires a search for information held at another office of the Firm and the information cannot reasonably be obtained within the original 30 day period. The Firm will notify the requester in writing should an extension be sought.
Grounds for Refusal of Access to Records
The main grounds for refusal of a request for information include:
Mandatory protection of the privacy of a third party who is a natural person, which would involve the unreasonable disclosure of Personal Information of that natural person.
Mandatory protection of the commercial information of a third party, if the record contains trade secrets, financial, commercial, scientific or technical information which disclosure could likely cause harm to the financial or commercial interests of that party.
Mandatory protection of confidential information of third parties if it is protected in terms of any agreement.
Mandatory protection of the safety of individuals and the protection of property.
Mandatory protection of records which could be regarded as privileged in legal proceedings.
The commercial activities of the Firm which may include trade secrets, financial, commercial, scientific or technical information which disclosure could likely cause harm to the financial or commercial interests of the Firm.
Mandatory protection of research information of third parties, and protection of research information of the Firm.
UPDATING THE MANUAL
The Information Officer of Boshoff Visser & Associates will update this manual on a regular basis.