{"id":1714,"date":"2020-04-03T17:36:29","date_gmt":"2020-04-03T17:36:29","guid":{"rendered":"https:\/\/prathamconsult.com\/za\/?page_id=1714"},"modified":"2025-04-18T12:19:32","modified_gmt":"2025-04-18T12:19:32","slug":"who-need-to-file-in-xbrl","status":"publish","type":"page","link":"https:\/\/prathamconsult.com\/za\/who-need-to-file-in-xbrl\/","title":{"rendered":"Who need to file in XBRL?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1714\" class=\"elementor elementor-1714\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6efa445e elementor-section-height-min-height elementor-section-content-middle elementor-section-stretched elementor-section-full_width elementor-section-height-default elementor-section-items-middle\" data-id=\"6efa445e\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2c0f99c4\" data-id=\"2c0f99c4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3f7efc1 elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3f7efc1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3a1abf6\" data-id=\"3a1abf6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-46a2968 elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"46a2968\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Related Topics<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43b6d27 elementor-widget elementor-widget-text-editor\" data-id=\"43b6d27\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>You may also need to know these:<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-326d966 elementor-widget elementor-widget-eael-creative-button\" data-id=\"326d966\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/za\/introduction\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">Introduction<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b8e1679 elementor-widget elementor-widget-eael-creative-button\" data-id=\"b8e1679\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/za\/what-is-xbrl\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">What is XBRL?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9260b63 elementor-widget elementor-widget-eael-creative-button\" data-id=\"9260b63\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/za\/why-xbrl-is-required\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">Why XBRL is required?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33f9ba3 elementor-widget elementor-widget-eael-creative-button\" data-id=\"33f9ba3\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/za\/who-need-to-file-in-xbrl\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">Who need to file in XBRL?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2419670 elementor-widget elementor-widget-eael-creative-button\" data-id=\"2419670\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/za\/what-is-required-to-be-filed\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">What is required to be filed?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a074f3 elementor-widget elementor-widget-eael-creative-button\" data-id=\"8a074f3\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/za\/when-you-need-to-file\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">When you need to file?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64ac339 elementor-widget elementor-widget-eael-creative-button\" data-id=\"64ac339\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/za\/how-to-prepare-and-or-file\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">How to prepare and\/or file?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dff6a06 elementor-widget elementor-widget-eael-creative-button\" data-id=\"dff6a06\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/za\/what-if-there-is-delay-or-non-filing\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">What if delay or non-filing?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a72c263 elementor-widget elementor-widget-eael-creative-button\" data-id=\"a72c263\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/za\/xbrl-services\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">Our XBRL Services<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26af7ab elementor-widget elementor-widget-eael-creative-button\" data-id=\"26af7ab\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/za\/how-it-works\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">How it Works?<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3e888e elementor-widget elementor-widget-eael-creative-button\" data-id=\"f3e888e\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--ujarak\" href=\"https:\/\/prathamconsult.com\/za\/pricing\/\" data-text=\"\">\n\n\t    \n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">XBRL Pricing<\/span>\n\n                                    <\/div>\n\t                        <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dcbd6c1 elementor-widget elementor-widget-text-editor\" data-id=\"dcbd6c1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<h4><span style=\"color: #000000;\">Request a call back<\/span><\/h4><p>Have any questions, submit this form.<\/p><p>\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f1494-o1\" lang=\"en-US\" dir=\"ltr\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/za\/wp-json\/wp\/v2\/pages\/1714#wpcf7-f1494-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<div style=\"display: none;\">\n<input type=\"hidden\" name=\"_wpcf7\" value=\"1494\" \/>\n<input type=\"hidden\" name=\"_wpcf7_version\" value=\"5.7.4\" \/>\n<input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/>\n<input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f1494-o1\" \/>\n<input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/>\n<input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/div>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-name\"><input size=\"40\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Name *\" value=\"\" type=\"text\" name=\"your-name\" \/><\/span>\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"your-email\"><input size=\"40\" class=\"wpcf7-form-control wpcf7-text wpcf7-email wpcf7-validates-as-required wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Email *\" value=\"\" type=\"email\" name=\"your-email\" \/><\/span>\n<\/p>\n<p><span class=\"wpcf7-form-control-wrap\" data-name=\"phonetext-906\"><input size=\"40\" class=\"wpcf7-form-control wpcf7-text wpcf7-phonetext wpcf7-validates-as-required wpcf7-validates-as-phonetext\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Mobile *\" value=\"\" type=\"text\" name=\"phonetext-906\" \/><input type=\"hidden\" name=\"phonetext-906-country-code\" class=\"wpcf7-phonetext-country-code\" \/><\/span><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"Message\"><input size=\"40\" class=\"wpcf7-form-control wpcf7-text\" aria-invalid=\"false\" placeholder=\"Message\" value=\"\" type=\"text\" name=\"Message\" \/><\/span>\n<\/p>\n<p><input class=\"wpcf7-form-control has-spinner wpcf7-submit\" type=\"submit\" value=\"SUBMIT\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b90a42 elementor-widget elementor-widget-text-editor\" data-id=\"3b90a42\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<h4 style=\"text-align: left;\"><span style=\"color: #000000;\">Contact<\/span><\/h4>\n&nbsp;\n<p style=\"text-align: left;\"><i class=\"fa fa-phone\" style=\"font-size:14px;color:blue\"><\/i> &nbsp; <a href=\"tel:+919724551800\">+919724551800<\/a><\/p>\n<p style=\"text-align: left;\"><i class=\"fa fa-envelope\" style=\"font-size:14px;color:blue\"><\/i> &nbsp; <a href=\"mailto:info@prathamconsult.com\">info@prathamconsult.com<\/a><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5628c5c\" data-id=\"5628c5c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-26eec28a elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"26eec28a\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInDown&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who need to file in XBRL?<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3d1014 elementor-widget elementor-widget-text-editor\" data-id=\"b3d1014\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p><span style=\"color: #000000;\"><strong><u>Applicability of Filing Annual Financial Statements in XBRL mode with the CIPC (Companies and Intellectual Property Commission)<\/u><\/strong><\/span><\/p><p><span style=\"color: #000000;\">In terms of Section 33 of the Act read together with Regulation 28, 29 and 30 of the Companies Regulations of 2011, the following entities must submit their AFS in XBRL with their annual returns:<\/span><\/p><ul><li><span style=\"color: #000000;\">All Public Listed Companies;<\/span><\/li><\/ul><ul><li><span style=\"color: #000000;\">State Owned Companies;<\/span><\/li><\/ul><ul><li><span style=\"color: #000000;\">Companies whose Memorandum of Incorporation (MOI) or Articles of Association (AOA) requires the auditing of financial statements;<\/span><\/li><\/ul><ul><li><span style=\"color: #000000;\">Private or personal liability company, in the ordinary course of its primary activities, holding assets in a fiduciary capacity for persons who are not related to the company, and the aggregate value of such assets held at any time during the financial year exceeds R5 million;<\/span><\/li><\/ul><ul><li><span style=\"color: #000000;\">Private or personal liability company that compiles the AFS internally (for example, by its Financial Director or its owner) and that has a Public Interest Score (\u201cPIS\u201d) of 100 or more;<\/span><\/li><\/ul><ul><li><span style=\"color: #000000;\">Private or personal liability company that compiles AFS by an independent party and that has a PIS of 350 or more; and<\/span><\/li><\/ul><ul><li><span style=\"color: #000000;\">Private or personal liability company not managed by its owners, which opted to have its AFS audited or voluntarily included audit as part of its MOI, may be subjected to an independent review if:<\/span><\/li><\/ul><ul><li style=\"list-style-type: none;\"><ul><li><span style=\"color: #000000;\">It compiles its AFS internally and its PIS score is less than 100; and<\/span><\/li><li><span style=\"color: #000000;\">AFS compiled independently and its PIS is between 100 and 349.<\/span><\/li><\/ul><\/li><\/ul><p><span style=\"color: #000000;\"><strong>How to calculate the Public Interest Score (PIS) of a company or close corporation?<\/strong><\/span><\/p><ul><li><span style=\"color: #000000;\">a number of points equal to the average number of employees of the company during the financial year;<\/span><\/li><li><span style=\"color: #000000; font-size: 14px;\">one point for every R1 million (or portion thereof) in third party liability of the company, at the financial year end;<\/span><\/li><li><span style=\"color: #000000;\">one point for every R1 million (or portion thereof) in turnover during the financial year; and<\/span><\/li><li><span style=\"color: #000000;\">one point for every individual who, at the end of the financial year, is known by the company:<\/span><ul><li><span style=\"color: #000000;\">in the case of a profit company, to directly or indirectly have a beneficial interest in any of the company&#8217;s issued securities; or<\/span><\/li><li><span style=\"color: #000000;\">in the case of a non-profit company, to be a member of the company, or a member of an association that is a member of the company.<\/span><\/li><\/ul><\/li><\/ul>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Related Topics You may also need to know these: Introduction What is XBRL? Why XBRL is required? Who need to [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Who need to file in XBRL? - Pratham Consultants South Africa<\/title>\n<meta name=\"description\" content=\"A company required to furnish cost audit report and other documents to the Central Government under sub-section (6) of section 148 of the Act and rules made thereunder, shall file such report and other documents using the XBRL taxonomy given in Annexure-III for the financial years commencing on or after 1st April, 2014 in e-Form CRA-4 specified under the Companies (Cost Records and Audit) Rules, 2014.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/prathamconsult.com\/za\/who-need-to-file-in-xbrl\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Who need to file in XBRL? 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