Manual prepared in terms of Section 51 of the Promotion of Access to Information Act, 2 of 2000 ("PAIA")

Last updated: 1 August 2026

1. Introduction

This manual tells you how to request access to records held by Accounting Connect (Pty) Ltd. PAIA gives effect to the constitutional right of access to information, balanced against the need to protect privacy, confidentiality and other legitimate interests.

This manual is a working document, not a legal contract. It will be updated when our practice or the law changes.

2. About us

Registered name: Accounting Connect (Pty) Ltd
Registration number: 2018/528820/07
Type of entity: Private company
Registered office: 6 Cowley Lane, Oudtshoorn, Western Cape, 6620
Postal address: PO Box 1255, Oudtshoorn, 6620

Information Officer: Brandon Iverach
Deputy Information Officer: Willemien Nel
Email for PAIA requests: info@accountingconnect.ai

We are a small accounting practice. Our directors are Brandon Iverach (Professional Accountant (SA)) and Willemien Nel. We have three employees in addition to the directors.

3. Section 10 Guide

The Information Regulator has published a guide in terms of Section 10 of PAIA, explaining how PAIA works and how to exercise your rights under it. The guide is available from the Information Regulator at:

The Information Regulator (South Africa)
JD House, 27 Stiemens Street, Braamfontein, Johannesburg, 2001
PO Box 31533, Braamfontein, Johannesburg, 2017
Website: inforegulator.org.za
Email: inforeg@justice.gov.za

The guide is available free of charge in the official languages.

4. Records held automatically available

Some records we hold are routinely available without a formal PAIA request. These include:

Information on our website (accountingconnect.ai), including our services, our privacy policy and this manual.
Promotional and informational material we publish from time to time.

You do not need to use the PAIA process to obtain these records.

5. Records held under other legislation

We hold records in accordance with the following laws (this list is not exhaustive):

Companies Act, 71 of 2008
Income Tax Act, 58 of 1962
Tax Administration Act, 28 of 2011
Value-Added Tax Act, 89 of 1991
Fourth Schedule to the Income Tax Act (employees' tax)
Skills Development Levies Act, 9 of 1999
Unemployment Insurance Contributions Act, 4 of 2002
Financial Intelligence Centre Act, 38 of 2001 (FICA)
Protection of Personal Information Act, 4 of 2013 (POPIA)
Basic Conditions of Employment Act, 75 of 1997
Labour Relations Act, 66 of 1995
Occupational Health and Safety Act, 85 of 1993
Compensation for Occupational Injuries and Diseases Act, 130 of 1993
Promotion of Access to Information Act, 2 of 2000 (PAIA)
Consumer Protection Act, 68 of 2008
Electronic Communications and Transactions Act, 25 of 2002

6. Categories of records held

We hold the following categories of records. Most are subject to confidentiality, professional privilege, statutory secrecy provisions, or third-party rights, and may be refused under PAIA's grounds for refusal.

Records about the company itself

Memorandum of Incorporation
CIPC registration documents and CoR forms
Registers required under the Companies Act (members, directors, securities)
Minutes of meetings of directors and members
Annual financial statements
Tax registration documents and returns
Bank account records
Insurance policies

Records about employees

Employment contracts and personnel files
Identity copies and proof of qualifications
Payroll records, IRP5s and tax certificates
Leave, sick leave and other HR records
Disciplinary records (where applicable)
UIF, COIDA and SDL records

Records about clients

Client engagement letters and terms of engagement
FICA records: identity verification, proof of address, source of funds
Accounting records: ledgers, journals, trial balances, working papers
Annual financial statements prepared for the client
Tax records: returns, calculations, correspondence with SARS, supporting documents
VAT records and returns
Payroll records prepared for the client (where we run payroll)
CIPC submissions and statutory records prepared for the client
Advisory work product, memos, models and recommendations
AI implementation documentation, workflow specifications and configuration records
Correspondence (email, letters, messages) relating to client work
Invoices and statements issued to the client

Records about suppliers and operators

Supplier contracts and engagement terms
Invoices received and supporting documents
Records of services received
Data Processing Agreements with operators

Records about the website

Contact form submissions
Tool and calculator submissions (where applicable)
Server logs (basic technical information)

7. How to request access to records

What to include in a request

To request access to a record, complete and submit the prescribed PAIA Form 02 ("Request for Access to Record"). The form is available from the Information Regulator's website. Your request should include:

Sufficient detail to enable us to identify the record;
The form of access required (inspection, copy, transcript, electronic copy);
Your contact details (so we can respond);
Your identity and, if you are acting on behalf of someone else, proof of authority;
The right you are seeking to exercise or protect, and an explanation of why the record is required for that purpose (if applicable).

If you cannot read or write, or have a disability that prevents you from completing the form, contact us and we will help.

Where to send a request

Email: info@accountingconnect.ai
Post: Information Officer, PO Box 1255, Oudtshoorn, 6620
Hand delivery: Information Officer, 6 Cowley Lane, Oudtshoorn, 6620

Fees

PAIA prescribes fees for access requests. The current fees are set by regulation and may change. The two main fees are:

Request fee — payable when you submit the request (currently R50, except for personal information about yourself, which has no request fee).
Access fee — payable before records are made available, calculated based on time spent searching, copying costs, postage and similar.

We will tell you what the fee is before we start work, and you can withdraw your request if you do not wish to proceed.

Time to respond

We will decide on a request within 30 days of receiving it. We may extend this by a further 30 days where allowed by PAIA (for example, where the request is for a large volume of records, or where another party must be consulted).

We will tell you our decision in writing. If we refuse access, we will explain why and tell you how to appeal.

Grounds for refusal

PAIA allows or requires us to refuse access in certain circumstances. The main ones are:

Mandatory protection of the privacy of a third party (Section 63);
Mandatory protection of commercial information of a third party (Section 64);
Mandatory protection of confidential information of a third party (Section 65);
Mandatory protection of safety of individuals and of property (Section 66);
Records privileged from production in legal proceedings (Section 67);
Mandatory protection of the commercial information of the company (Section 68);
Mandatory protection of research information of the company or a third party (Section 69);
Operations of the company (Section 70);
Frivolous or vexatious requests, or requests that would substantially divert the company's resources (Section 45);
Records that do not exist or cannot be found.

Where the law requires it, we will refuse a request even if the requester would otherwise have a right of access.

8. Remedies if access is refused

If we refuse a request, you have two main options:

Internal review — we are not a public body, so PAIA's internal review process does not apply. You may, however, contact us and we will reconsider the decision.
Complaint to the Information Regulator — under PAIA as amended, you can complain to the Information Regulator within 180 days of being notified of our decision.
Application to court — you can apply to a competent court for relief.

9. Records we cannot release

In addition to PAIA's grounds for refusal, certain records are protected by other laws:

Tax information protected by the secrecy provisions of the Tax Administration Act.
Information subject to legal professional privilege.
Information subject to the confidentiality of the FIC Act.
Personal information of clients and employees, except where the data subject is the requester or has consented in writing.

10. Updates to this manual

We will update this manual when our practice changes or when the law changes. The "Last updated" date at the top tells you when we last revised it.

11. Contact

Information Officer: Brandon Iverach
Deputy Information Officer: Willemien Nel
Email: info@accountingconnect.ai
Post: PO Box 1255, Oudtshoorn, 6620
Office: 6 Cowley Lane, Oudtshoorn, 6620

Promotion of Access to Information Act.