Chokes Chartered Accountants.

02/10/2026

24/09/2026

DOCUMENT REMUNERATION DECISIONS

Who is accountable to “document remuneration decisions” in the practice?

Document remuneration decisions.

Why it matters: Because salary, bonus, allowance and benefit decisions should be authorised and consistently applied.

24/09/2026

PREPARE CONTINUOUSLY FOR THE TRUST AUDIT

Who is accountable to “prepare continuously for the trust audit” in the practice?

Prepare continuously for the trust audit.

Why it matters: Because accurate daily records and monthly review are stronger than reconstructing evidence after year-end.

23/09/2026

DEFINE PAYROLL ROLES AND ACCESS

Who is accountable to “define payroll roles and access” in the practice?

Define payroll roles and access.

Why it matters: Because hR changes, calculation, approval, bank release and reconciliation should be appropriately separated.

23/09/2026

REVIEW TRUST EXCEPTIONS AT LEADERSHIP LEVEL

Who is accountable to “review trust exceptions at leadership level” in the practice?

Review trust exceptions at leadership level.

Why it matters: Because deficits, stale items, reversals, suspense balances and unusual payments require documented oversight.

22/09/2026

ADOPT A PAYROLL CONTROL CALENDAR

Who is accountable to “adopt a payroll control calendar” in the practice?

Adopt a payroll control calendar.

Why it matters: Because inputs, review, approval, payment, declarations, reconciliations and certificates need clear deadlines.

22/09/2026

MAKE PARTNERS ACCOUNTABLE FOR TRUST GOVERNANCE

Who is accountable to “make partners accountable for trust governance” in the practice?

Make partners accountable for trust governance.

Why it matters: Because professional responsibility cannot be delegated entirely to bookkeepers or software.

21/09/2026

DIRECTORS CAN WITHDRAW ANY AMOUNT AS SALARY

Myth: Directors can withdraw any amount as salary.

Reality: Remuneration requires proper authority, payroll treatment, tax withholding and accounting.

Why it matters: Because payroll errors affect employees, SARS liabilities, cash and confidential personal information.

21/09/2026

A BANK CONFIRMATION REPLACES RECONCILIATION

Myth: A bank confirmation replaces reconciliation.

Reality: Confirmation proves a bank balance, not the completeness and accuracy of individual trust creditors.

Why it matters: Because the consequence may affect client money, professional duties and the right to practise.

20/09/2026

THE EMP201 CAN BE ESTIMATED AND FIXED LATER

Myth: The EMP201 can be estimated and fixed later.

Reality: Monthly declarations should arise from final payroll records and supported reconciliations.

Why it matters: Because payroll errors affect employees, SARS liabilities, cash and confidential personal information.