Circular 44 of 2025: Proposed auditor rotation requirements and restrictions on the provision of non-audit services

The Council for Medical Schemes (CMS) invites feedback from medical schemes, their audit committees, authorised auditors and other stakeholders. The feedback relates to the proposed introduction of auditor rotation requirements and the restriction on the provision of non-audit services by external assurance providers. These measures are intended to strengthen auditor independence and promote economic inclusion.

The memorandum containing details of the proposal can be found here.

Please click here to submit your comments on the proposal.
Deadline for submission: 30 January 2026

Your cooperation will be highly appreciated.

Download the full Circular here.