PAIA Manual

This manual describes how a requester may seek access to records held by KAIROS Chartered Accountants under the Promotion of Access to Information Act, 2000 (PAIA).

Records held by KAIROS

• Records relating to the firm's own governance, administration and personnel.
• Client engagement records, working papers and correspondence, subject to professional confidentiality.
• Financial and statutory records the firm is required to maintain.
• Recruitment and candidate records collected through this website.

Records available in terms of other legislation

Certain records are available in terms of other legislation, including the Companies Act, the Tax Administration Act, the Income Tax Act, the Value-Added Tax Act, the Labour Relations Act and the Basic Conditions of Employment Act.

How to make a request

A request must be made on the prescribed form to the firm's Information Officer, and must provide sufficient detail to identify the record and the requester, state the right the requester seeks to exercise, and specify the form of access required.

Grounds for refusal

Access may be refused where PAIA requires or permits it, including to protect the privacy of a third party, the commercial information of the firm or a third party, information subject to legal privilege, or records containing confidential client information governed by our professional obligations.

Fees

A request fee and access fee may be payable in accordance with the prescribed PAIA tariff. We will confirm any fees before processing a request.

Remedies

A requester who is dissatisfied with a decision may lodge a complaint with the Information Regulator of South Africa or approach a court with jurisdiction.