Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Postal Services Act, 1998 (Act No. 124 of 1998)Accounting Separation Regulations for Reserved Postal Services17. Review and Amendments to the Regulations |
| 1) | The Authority may review and amend these regulations periodically to take account of changes in the Authority's regulatory responsibilities and information requirements, changes in the operator's business practices; and introduction of new services and technologies. |
| 2) | Prior Year Restatement |
| a) | Where there has been a change to the Operator's Procedure Manual or these regulations that has a material effect on prior year numbers, the prior year numbers in the RFS must be restated. |
| b) | Restatement is not required if the change does not have a material impact on the RFS or the data/information required to restate the prior year numbers is not available. Such fact and the reasons thereof must be stated in the RFS. |
