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CONTENTS GENERAL INFORMATION GLOSSARY OF ACRONYMS Page 4 1 Foreword by the Minister Page 5 2 Deputy Minister's Statement Page 7 3 Overview by the Accounting Officer Page 8 4 Letter of Transmission Page 9 INSTITUTIONAL ARRANGEMENTS AND NATIONAL OVERVIEW 5 Introduction Page 10 6 Highlights Page 11 7 Current CPA Challenges Page 13 8 Number of Registered CPAs Page 15 9 National Compliance Trends Page 16 10 National Analysis Page 17 PROVINCIAL ANALYSIS 12 Eastern Cape Page 17 13 Free State Page 33 14豪登省第41页15夸祖鲁 - 纳塔尔页面46 16林波波普页72 17 mpumalanga Page 87 18北西页面106 19北开普page 119 20 Wester Cape Page 128

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