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Your Partner in Financial Reporting · Serving South Africa Nationwide
Online Financial Statements
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Online Financial Statements

Your Partner in
Financial Reporting
Excellence

A team of Chartered Accountants and Tax Practitioners delivering world-class AFS compilation, IFRS & SA GRAP advisory, tax, CIPC and audit services — at the most cost-effective rates in South Africa.

What We Offer
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AFS & Consolidated StatementsIFRS, IFRS for SMEs, SA GRAP — own Caseware & Draftworx
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Government & Public Entity SpecialistsSA GRAP compliance, own GRAP licence, staff training
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IFRS & SA GRAP SpecialistsTechnical opinions, early adoption, implementation
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Internal Audit & Audit ReadinessIIA-aligned, IRBA working papers, audit file prep
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Tax, CIPC & Beneficial InterestSARS eFiling, annual returns, registered practitioners
CA(SA)CGMATax PractitionersCaseware
Team of CA(SA) Chartered Accountants
Tax Practitioners Registered
IRBA Compliant
Caseware & Draftworx Licenced
IFRS & SA GRAP Specialists
Why Choose OFS

The smarter way to handle your financial reporting

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Most Cost Effective

Lowest charge-out rate per hour. Focus on your business — we handle the financials.

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Own Licences

No need to purchase Caseware or Draftworx licences (R100K+). We bring our full toolset.

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No Training Needed

AFS prep is often once-off. Why buy licences and train staff when you can outsource?

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Consolidated Statements

Specialising in complex consolidated group financial statements — subsidiaries, JVs, associates.

Our Value Proposition

  • Focus on your operations — we compile, review and present your financial statements
  • IFRS and SA GRAP technical opinions on the most complex accounting matters
  • Early adoption of all new standards — including IFRS 18 and IFRS 19
  • Tax returns, provisional tax, VAT and CIPC by registered tax practitioners
  • Internal audit and high-level AFS reviews — catch issues before your auditors do
  • Audit readiness — audit file prep, fixed asset register, impairment assessments
  • ISA and IRBA-compliant working papers designed by qualified CAs
🤝 Audit Firm Partnerships We welcome partnerships with audit firms — acting as independent compilers, reviewers or technical advisors. Contact us to discuss a referral arrangement.

About Online Financial Statements

OFS was founded with a clear purpose: to provide businesses, public entities and audit firms with access to top-tier financial reporting expertise — without the overhead of a large firm. We specialise in AFS compilation and review under IFRS and SA GRAP, using our own Caseware and Draftworx licences. Beyond compilation, we offer IFRS and GRAP technical opinions, early adoption assistance, internal audit, tax returns, CIPC, beneficial interest filings, audit readiness and practical audit staff training — all in one team, available nationwide.

Fast TurnaroundDeadline-driven
Unlimited RevisionsUntil satisfied
ConfidentialProfessional ethics
NationwideFully remote
IFRS · GRAPISA · IIA
PartnershipsAudit firms welcome
What We Do

Comprehensive Services

From consolidated AFS compilation to internal audit — delivered by CA(SA) CGMA professionals with deep expertise in IFRS, SA GRAP and ISA standards.

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AFS Compilation, Consolidated & Independent Review

Full annual financial statement preparation under IFRS, IFRS for SMEs and SA GRAP — including consolidated group financial statements. Own Caseware and Draftworx licences at no extra cost to you.

IFRS · IFRS for SMEs · SA GRAP · Caseware · Draftworx
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IFRS & SA GRAP Early Adoption & Implementation

We assist entities with early adoption of all new standards not yet mandatorily effective — including IFRS 18 (Presentation and Disclosure), IFRS 19 (Subsidiaries) and new GRAP standards. Full implementation from assessment to final financial statements.

IFRS 18 · IFRS 19 · Early Adoption · New Standards
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Government & Public Entity Reporting

Specialist SA GRAP financial reporting for government entities, municipalities and public entities. We hold our own GRAP Caseware licence and train staff on-site where needed — full compliance, no extra licence cost to your entity.

SA GRAP · Public Sector · ASB · Staff Training
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IFRS & SA GRAP Technical Opinions

Technical accounting position papers and opinions on complex IFRS and SA GRAP matters. We guide CFOs and finance teams through challenging questions — from financial instrument classification to lease accounting and revenue recognition.

IFRS · SA GRAP · Technical Advisory · Position Papers
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Internal Audit & High-Level AFS Reviews

Risk-based internal audit services aligned to IIA standards. We perform high-level AFS reviews — reviewing prior period errors, irregular expenditure, accounting policy assessment and providing management with assurance before the external audit.

Internal Audit · IIA · High-Level AFS Review · Prior Period
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Audit Readiness

Full audit file preparation, fixed asset register preparation and review, identification and treatment of prior period errors, irregular and fruitless expenditure, and debtors and asset impairment assessments — leaving your auditors ready to sign.

Audit File · Fixed Asset Register · Impairment · Prior Period
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Tax Returns, CIPC & Beneficial Interest

Individual and company tax returns, provisional tax, VAT submissions, beneficial interest register filings and CIPC annual return submissions — managed by registered tax practitioners using SARS eFiling.

SARS · CIPC · Tax · VAT · Provisional · Beneficial Interest
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Audit Staff Training & Working Papers

Practical training on IFRS, SA GRAP and ISA requirements. We design and review IRBA and ISA-compliant working paper packs customisable to your audit client's industry and business structure.

IFRS · SA GRAP · ISA · IRBA Working Papers · Training
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Management Accounts & Reporting

Monthly management packs, financial analysis, cash flow forecasts and board reporting. We support JSE-listed and growing private businesses with monthly financial visibility and decision-making support.

Management Accounts · Board Packs · CFO Support
Our Technology Stack

Tools & Software We Use

No extra licensing cost to you — we bring our own industry-leading toolset.

CASEWARE
Caseware
DRAFTWORX
Draftworx
xero
Xero
SAGE
SAGE Accounting
SAGEPAYROLL
SAGE Payroll
SARSeFiling
SARS eFiling
CIPC
CIPC Portal
News & Updates

Accounting Standards & Regulatory Updates

Full update on standards applicable for 2026 financial year ends. IFRS, SA GRAP, SARS and CIPC developments.

Effective: 1 Jan 2025

IAS 21 Amendments — Lack of Exchangeability

Amendments require entities to apply a consistent approach to assessing whether a currency is exchangeable and how to account for transactions when it is not. Specific measurement and disclosure requirements apply when exchangeability is absent.

Effective: 1 Jan 2026

Annual Improvements Vol. 11 — IFRS 1, IFRS 7, IFRS 9, IFRS 10 & IAS 7

Amendments address inconsistencies relating to: hedge accounting by first-time adopters (IFRS 1); gain/loss on derecognition (IFRS 7); lessee derecognition and transaction price (IFRS 9); de facto agent determination (IFRS 10); and the term 'cost method' (IAS 7).

Effective: 1 Jan 2026

IFRS 9 Amendments — Classification & Measurement

Clarifies classification of financial assets including ESG-linked features. Also clarifies the derecognition date of financial assets and liabilities settled through electronic payment systems — relevant for entities using real-time payment platforms.

Effective: 1 Jan 2026

IFRS 7 Amendments — Enhanced Instrument Disclosures

Introduces additional disclosure requirements regarding equity instruments designated at FVOCI and financial instruments with ESG-linked contingent features. Entities holding investment portfolios with ESG-linked bonds should assess disclosure impact.

Effective: 1 Jan 2027

IFRS 18 — Presentation and Disclosure in Financial Statements

IFRS 18 replaces IAS 1. Introduces three defined income statement categories (operating, investing, financing). Introduces management-defined performance measures (MPMs) as part of the audited financial statements. Early adoption permitted — OFS specialises in IFRS 18 implementation.

Effective: 1 Jan 2027

IFRS 19 — Subsidiaries without Public Accountability

Permits eligible subsidiaries to use IFRS with significantly reduced disclosure requirements. Qualifies if the entity has no public accountability and its parent applies full IFRS. May significantly reduce disclosure burden for qualifying subsidiaries in group structures.

SA GRAP · 1 April 2026

ASB GRAP Reporting Framework — 1 April 2026 Update

The Accounting Standards Board issued its communication on the GRAP Reporting Framework applicable from 1 April 2026. All public entities, municipalities and municipal entities must apply the updated framework from this date.

→ Download ASB Communication (PDF)
SA GRAP · Ongoing

GRAP 34 — Separate Financial Statements

Aligns SA GRAP with the IPSAS framework on separate financial statements. Entities preparing both consolidated and separate financial statements should assess the impact on their current accounting policies, particularly for investment in subsidiaries and associates.

SA GRAP · Updated

ASB Directive 12 — Updated Transitional Provisions

Updated transitional provisions for public entities adopting new GRAP standards. Municipalities and public entities should review the revised application guidance to ensure correct transitional disclosures appear in their financial statements.

2026/2027 Tax Year

Personal Income Tax — 2026/2027 SARS Tax Tables

Primary rebate: R17,235. Tax-free threshold: R95,750 (under 65). Marginal rates scale from 18% to 45%. Medical tax credits: R364/month for main member and first dependent; R246/month for each additional dependent. Two-pot withdrawals taxed at marginal rates.

Effective: 1 Sept 2024

Two-Pot Retirement System — Tax Implications

The two-pot system allows access to the savings component (one-third of contributions from 1 September 2024). Withdrawals are taxed as income at marginal rates and may push taxpayers into higher brackets. Employers must correctly process withdrawals through payroll and PAYE.

CIPC · Mandatory

Beneficial Ownership Register — Mandatory for All Entities

All companies must submit beneficial ownership information to CIPC. Beneficial owners include natural persons holding ≥5% of shares/voting rights or exercising effective control. The register must be updated within 10 business days of any change. Non-compliance results in deregistration. OFS handles all submissions on your behalf.

CIPC · 2025

CIPC Annual Return Fees — Updated Structure

Filing within 30 business days of anniversary: under R1M = R100; R1M–R10M = R450; R10M–R25M = R2,000; R25M+ = R3,000. Late filing fees: R150, R600, R2,500 and R4,000 respectively. Non-filing for 2+ years leads to deregistration. OFS ensures timeous filing.

Insights & Articles

Blog

Expert articles on IFRS, SA GRAP, tax and accounting for South African finance professionals and business owners. We write what you need to know — and how OFS can help.

Free Tools

Calculators & Templates

Practical tools for South African businesses — free to use. From tax calculations to trial balance generation.

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Individual Tax Calculator

Monthly PAYE & take-home for 2026/2027 — pension, travel allowance, medical aid credits included

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PI Score Calculator

Full Public Interest Score — determines if your entity needs audit, review or compilation

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CIPC Annual Return Fee

Calculate your CIPC fee based on turnover — on time and late filing rates shown

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Bank Statement to Trial Balance

Upload Excel, CSV or PDF bank statement — map transactions and generate a trial balance

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SA GRAP Disclosure Checklist 2026/27

SAICA's official SA GRAP Accounting and Disclosure Checklist for 2026/2027

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IFRS Illustrative Example

Full illustrative financial statements prepared under IFRS — Grant Thornton 2025

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Free Invoice Generator

Create professional invoices instantly using Zoho's free online invoice generator

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Audit Working Papers Pack

IRBA and ISA-compliant working paper templates — customisable to your audit client

Get Started

Request a Free Quote

Tell us about your needs and we will respond within one business day with a competitive, no-obligation quote tailored to your specific requirements.

No obligationDetailed quote at no cost before any engagement begins.
Fast responseWe respond to all enquiries within one business day.
Cost effectiveLowest charge-out rate without compromising quality.
NationwideWe serve clients remotely across all of South Africa.

Tell us about your needs

✅ Quote Request Sent!

Thank you — we will respond within 1 business day.

Get In Touch

Contact Us

Based in Randburg, Johannesburg — serving clients remotely across South Africa. We respond within one business day.

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Phone / WhatsApp

064 964 0696
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Address

16 Christina Crescent
Randburg, JHB, 2162

Online Financial Statements

16 Christina Crescent, Randburg, Johannesburg, 2162 · Nationwide remote service · Response within 1 business day

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