JHB 
Public Interest
Score Calculator
Score Calculator
Easily calculate your Public Interest Score online
Determining your company’s Public Interest Score is crucial for understanding your audit and review obligations under the South African Companies Act, 2008. Use our Public Interest Score calculator to input key data—such as the number of employees, annual turnover, third-party liabilities, and number of shareholders—to swiftly compute your PIS. This tool assists corporate managers and finance professionals in ensuring compliance and making informed decisions about their company’s financial reporting requirements.
Public Interest Score calculator
Understanding the implications of your Public Interest Score
Public interest score matrix
| Legend | ||
| IR | = Independent Review | |
| Audit | = Audit | |
| MOI | = Memorandum of Incorporation | |
| FRS | = Financial Reporting Standards | |
| Always audit if: | Engagement type | Accounting framework (FRS) |
|
| State Owned Company | Audit | IFRS or PFMA | |
| Public Listed | Audit | IFRS | |
| Public Non-listed | Audit | IFRS or IFRS for SMEs | |
| Memorandum of Incorporation requires an Audit audit. | Audit | Applicable reporting framework | |
| Fiduciary assets > R5,000,000 | Audit | Applicable reporting framework | |
Profit Companies
| Public Interest Score | Non Owner Managed | Owner Managed |
|||
| Compiled Internally | Compiled Independently | Compiled Internally | Compiled Independently | ||
| 350+ Engagement type Accounting framework (FRS) |
Audit IFRS or IFRS for SMEs |
Audit IFRS or IFRS for SMEs |
Audit IFRS or IFRS for SMEs |
Audit IFRS or IFRS for SMEs |
|
| 100-349 Engagement type Accounting framework (FRS) |
Audit IFRS or IFRS for SMEs |
IR IFRS or IFRS for SMEs |
Audit IFRS or IFRS for SMEs |
No Audit or IR IFRS or IFRS for SMEs |
|
| <100 Engagement type Accounting framework (FRS) |
IR No Framework unless specified in MOI |
IR IFRS or IFRS for SMEs |
No Audit or IR No Framework unless specified in MOI |
No Audit or IR IFRS or IFRS for SMEs |
|
Non-Profit Companies
| Public Interest Score | Non Owner Managed | Owner Managed |
|||
| Compiled Internally | Compiled Independently | Compiled Internally | Compiled Independently | ||
| 350+ Engagement type Accounting framework (FRS) |
Audit IFRS or IFRS for SMEs |
Audit IFRS or IFRS for SMEs |
Audit IFRS or IFRS for SMEs |
Audit IFRS or IFRS for SMEs |
|
| 100-349 Engagement type Accounting framework (FRS) |
Audit IFRS or IFRS for SMEs |
IR IFRS or IFRS for SMEs |
Audit IFRS or IFRS for SMEs |
No Audit or IR IFRS or IFRS for SMEs |
|
| <100 Engagement type Accounting framework (FRS) |
IR No Framework unless specified in MOI |
IR IFRS or IFRS for SMEs |
No Audit or IR No Framework unless specified in MOI |
No Audit or IR IFRS or IFRS for SMEs |
|
Reach out to the MMS Group for your reporting compliance
Ensure your company stays compliant with all regulatory requirements by partnering with MMS Group. Whether the outcome of our Public Interest Score calculator necessitates an independent review or a full audit, our team of experienced professionals is here to guide you through the process. With our expertise in financial reporting and compliance, we help businesses like yours navigate complex regulations with confidence.
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