The ZA-Contingent Liabilities & Guarantees form provides information on written guarantees and other contingent liabilities.
By referring to the bank instructions, users will be able to determine what type of accounts they will need to send for the ZA-Contingent Liabilities & Guarantees Form.
Instructions:
Auditor Setup of the ZA-Contingent Liabilities & Guarantees form
The following image provides a detailed description on what is required for the different fields.
Completed ZA-Contingent Liabilities & Guarantees form
The below image describes what the ZA-Contingent Liabilities & Guarantees form will look like once the bank has completed the form. The image also highlights where the auditor needs to focus on to obtain the information they require to complete their audit.
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