Circular 18 of 2026: Authorisation of Medical Scheme Auditors

Section 36(2) of the Medical Schemes Act (131 of 1998) (MSA) requires the appointment of an auditor to be approved by the Registrar, subject to such conditions as he or she may deem fit. To give effect to this provision, the Council for Medical Schemes (CMS) utilised the auditor authorisation process in accordance with the established auditor authorisation standards.

It should be noted that the previous auditor authorisation process is no longer applicable and has been replaced by an Audit Quality Indicator (AQI) process, whereby schemes will apply specific criteria to judge and select appropriate auditors. Such submissions will then be reviewed by the CMS. As such, the CMS will no longer directly authorise auditors and audit firms as a prerequisite for the approval of auditor appointments.

For further information, please refer to Circular 4 of 2026.

Download the full Circular here.