Help file application for authorisations and approval of auditors. Table of contents

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1 HELP FILE WITH REGARD TO APPLICATION FOR AUTHORISATION AS AN AUDITOR, INTERNATIONAL FINANCIAL REPORTING STANDARDS ADVISOR AND APPROVALS 2016

2 Table of contents 1. Requirements for approval of an auditor User registration The Authorisation Portal Authorisation period Submission of authorisation application Medical scheme: auditor approval applications Assistance menu Log out menu Other functions in the Portal Page 2 of 21

3 1. Requirements for approval of an auditor As per Medical Schemes Act 131 of 1998: Section 36(1) - A medical scheme shall appoint at least one auditor. Section 36(2) - The appointment of an auditor shall not take effect unless it has been approved by the Registrar, subject to such conditions as he or she may deem fit. As a result, the Registrar has developed Standards for Authorisation of medical schemes statutory auditors published through Circular 31 of User registration 2.1 Auditors and IFRS advisors The audit firm contact person and external International Financial Reporting Standards (IFRS) advisor must register as a user by logging onto the Council for Medical Schemes (the CMS) website ( in order to be able to access the Authorisation Portal. Go to CMS website, go to Select Your Portal and click Authorisation Portal. An will be sent to the applicant to grant them access to the portal. The user will only be able to access the portion of the Portal that he/she has been approved for i.e., IFRS advisor will only access IFRS advisor application form. Page 3 of 21

4 2.2 Medical schemes Help file application for authorisations and approval of auditors The statutory return users will not be required to register again on the online system, as the username and passwords to access statutory returns will allow users to access the approval portal. All new scheme users should register on the Statutory Returns portal on our website by making use of the register function on the login screen. Usernames and passwords will be ed to registered users after the scheme administrator user has approved the application All medical schemes/administrators are requested to confirm the following information with the CMS: The name and surname of the scheme users who should have access to the 2016 approval portal (within the authorisation portal). Given the regular rotation of users in schemes, the CMS needs to ensure that users accessing the system are authorised to do so by their relevant schemes. Therefore, scheme/administrator officials with the appropriate authority should confirm all users annually. All confirmations should be sent to this address: Please note that this is not part of the registration process but merely a confirmation of user status Page 4 of 21

5 2.3 Registration process All new audit firms and external IFRS advisors should register on the Authorisation Portal on the CMS website, by making use of the create account function on the login screen. The contact person from the audit firm will be the only person to register on behalf of the audit firm, individual auditors and internal IFRS advisors. The registered users are not permitted to share login credentials. Click on Don't have an account? Create account. 2.4 Forgot your password? Should a user forget his or her password, the user should select the forgot your password button provided on the login screen. Page 5 of 21

6 The following screen will appear, and the user will be required to complete their user name. The request will be submitted to CMS and the user will receive an with his or her password. 2.5 Contact us Should a user experience any problems with the Portal, he or she can contact the CMS at any point in time. 3. The Authorisation Portal 3.1 Audit firms Once logged onto the Portal, the audit firm contact person will see the following screen: The audit firm details must be completed and then click the submit button to save the information. Page 6 of 21

7 After clicking the submit button the Portal will require completion of audit firm senior representative and contact person. Click on Add Senior and Add primary Contact to complete senior representative and primary contact person details: Upon completion of senior representative and contact person details click the submit button. If you would like to edit the information completed, click on the edit senior representative/primary contact to correct the information. Should you add a second senior representative/primary contact the previous details will be replaced. Page 7 of 21

8 Medical scheme clients Help file application for authorisations and approval of auditors To add current medical scheme clients, click on Current medical schemes Page 8 of 21

9 The portal allows for completion of current medical schemes audit clients (External assurance and other services) as follows: A drop down list of all medical schemes will be available for selection. Select all medical schemes the audit firm provides services to. There are only two type of services External Assurance: no details are required. Other services: the audit firm should provide details of services offered to these schemes. If the audit firm offers both external assurance services as well as other services to the same scheme, the scheme should be selected twice i.e. XXX Medical Scheme: external assurance, XXX Medical Scheme: other services. Page 9 of 21

10 Third party service providers Help file application for authorisations and approval of auditors If the audit firm offers services to third party service providers to any of the medical schemes, click on Third party service providers. A drop down list of all Administrators and Managed Care Organisations (MCOs) will be available: Select the applicable provider/s to your medical schemes external assurance clients and provide details of services offered. If the other services providers are neither an administrator nor MCO, select other providers. Provide the name of the other provider and details of services provided. Example: The firm provides services to an MCO, Administrator and other third party provider: Page 10 of 21

11 Page 11 of 21

12 3.2 Individual auditors Help file application for authorisations and approval of auditors To add individual auditors click on Link a new auditor. Complete the form with the individual auditor s details. Page 12 of 21

13 Add the name of that specific auditor. Upload all the required documents below that specific individual auditor s details and click submit. The screen will show what documents are to be uploaded. Should you wish to edit the details after submitting, click on that specific auditor to be able to make the required changes. You may proceed to add additional auditors if applicable. Page 13 of 21

14 3.3 IFRS advisors Help file application for authorisations and approval of auditors To add IFRS advisors click on link to New Internal IFRS Advisor or link External IFRS Advisor. Page 14 of 21

15 3.3.1 Internal IFRS Advisor Complete the internal IFRS Advisor details and click on submit. Once the form above is completed and submitted, the following screen will show on the portal Add the name of that specific advisor by clicking on Add Person Details. Upload all the required documents below that specific advisors details and click submit. Should you wish to edit the details after submitting, click on that specific auditor to be able to make the required changes. You may proceed to add additional advisors if applicable. Page 15 of 21

16 3.3.2 Authorised external IFRS Advisor To add authorised external advisors click on Link External IFRS advisors. A drop down list of all authorised IFRS advisors will be available for your selection. These advisors should already be authorised by the CMS. 3.4 External IFRS advisors application Once logged onto the Portal, the IFRS advisors can complete his/her details and click submit. Page 16 of 21

17 Add the name of that specific advisor by clicking on Add Person Details. Upload all the required documents below that specific advisors details and click submit. Should you wish to edit the details after submitting, click on that specific auditor to be able to make the required changes. You may proceed to add additional advisors if applicable. Please note that applications should be completed online and all submission documents must be physically delivered to the CMS by the deadline to ensure a complete submission. 4. Authorisation period When completing the application ensure the address and cell numbers are correct as the details will be used to provide log in details and applications feedback. Please note the following with regards to Auditors and IFRS advisors: Authorisation is for a period of three years. Four months prior to expiry date, the audit firm contact person, individual auditors and IFRS advisors will receive a notification of their expiry date. Page 17 of 21

18 5. Submission of authorisation application The application will be electronically submitted to the CMS once information relating to the audit firm/individual auditors/ifrs adviser is completed and once the Final submit button is clicked. The completed online application can be downloaded on the Authorisation Portal, next to the final submit button. Save the report in PDF for signature. The following should be submitted to the CMS: Audit firms Completed online application, signed by the audit firm senior representative; Declaration by audit firm senior representative; Independent Regulatory Board for Auditors (IRBA) firm review decision letter/ Letter from audit firm if IRBA has not completed review; and IRBA certificate of registration. Individual auditors Individual auditor s declaration; IRBA file review decision letter/ Letter from the auditor if IRBA has not completed review; IRBA certificate of registration; and Continuing Professional Development (CPD) certificates. IFRS advisors Signed completed application form by external IFRS advisors; IFRS advisors declaration; and IFRS advisors: CPD certificates Page 18 of 21

19 6. Medical scheme: auditor approval applications The medical scheme user must logon to the Authorisation Portal Once logged onto the Portal, the following screen will appear: 6.1 The user will need to select the appropriate medical scheme. 6.2 The financial year will automatically be completed by the portal. 6.3 The user will need to select the audit firm appointed by the scheme; all the authorised audit firms will be available for selection on the drop down list. If the audit firm was changed from the previous year, please provide reasons for changes in audit firm. The medical scheme will also be required to attach a statement in terms of Section 36(5)(c). 6.4 The names of authorised auditors linked to the audit firm selected above will be available on the dropdown list; select the assigned individual auditor. If only the individual auditor was changed from last year i.e. not the audit firm, provide reasons for such change. Page 19 of 21

20 6.5 Complete the audit manager details on the specific line provided. 6.6 Indicate the number of years the audit firm has been providing the scheme with audit services. 6.7 Where applicable, in the event that the medical scheme will be making use of more than one audit firm for external assurance purposes, select the additional audit firm and repeat steps outlined in 6.3 and Attach the Annual General Meeting (AGM) minutes or Board of Trustees resolution which authorises such appointments (in terms of medical scheme s Rules). 6.9 Click on the final submit button, which will serve as electronic submission Once the final submission has been done, the scheme will be able to generate the necessary documentation that needs to be submitted. In order to generate the necessary documentation for signature the PDF option must be selected: Submission of approval application: A full submission consist of the following: Signed completed online application form; Where applicable, the required reports in terms of Section 36(5)(c); and Annual General Meeting (AGM) minutes/an extract from the AGM minutes or Board of Trustees (BoT) resolution (as applicable) in terms of the scheme s Rules. 7. Assistance menu Get assistance from the CMS and also access the help file. This document will be available from the Help function on the task bar. Page 20 of 21

21 8. Log out menu Help file application for authorisations and approval of auditors As soon as the user presses the Log out button on the task bar, it will go back to the login screen. 9. Other functions in the Portal 9.1 Save data It is important to note that data does not save automatically, but only once the submit button has been selected at the bottom of each page. Any data captured on a page will be lost if the applicant did not submit the information. 9.2 Additions or removals function Additions and renewals of applications of audit firms, individual auditors and IFRS advisers can be made at any time throughout the year. 9.3 Unlock Once an application has been submitted it can only be unlocked by the CMS. A request should be sent to this address auditorapprovals@medicalschemes.com to edit any specific part to be corrected. Page 21 of 21

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