AUE1601 Notes 2018

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These study notes are a summarized version of the UNISA subject AUE1601 (Legal Aspects in Accountancy), written by our Together We Pass lecturers. This summarized version entails gaining an insight into the Companies Act of 2008, No. 71 of 2008 as amended by the Companies Amendment Act.

Sections included:

  • Interpretation, purpose, application and formation of a company
  • Records required by companies
  • Shareholders and shares
  • Directors
  • Enhanced accountability and transparency
  • Transactions
  • Business rescue, compromise with creditors, winding-up and deregistration of companies
  • Regulatory agencies, offences and penalties
  • Schedules to the Companies Act and other legislation applicable to companies

Disclaimer: Together We Pass does not hold a collaboration agreement with UNISA, hence any reference to codes is a reference to official UNISA codes. TWP provides Study Notes and Study Groups to UNISA students that are written by TWP’s qualified lecturers.

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Legal Aspects in Accountancy – AUE1601

Advanced Certificate,Under Graduate Degree,Diploma Semester module NQF level: 6 Credits: 12
Module presented in English
Co-requisite: CLA1501 or CLA1503
Recommendation: CLA1501 or CLA1503
Purpose: To enable students to gain insight into aspects of the Companies Act 2008 No.71 of 2008,as amended by the Companies Amendment Act, No 3 of 2011, the Companies Regulations 2011, Close Corporations Act 1984 No.69 of 1984, as amended and other legislation of importance to accountants. The learning outcome for this module is that students should be able to comprehend and apply the different topics prescribed in this module

Source: UNISA


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