(Promotion of Access to Information Act, 2000)
1. Introduction
This manual is published in terms of Section 51 of the Promotion of Access to Information Act, 2000 (PAIA).
The purpose of this manual is to provide information regarding:
- The categories of records held by LBA Accounting Firm
- The procedure to request access to such records
- The rights of requesters under PAIA
2. Business Details
Business Name: LBA Accounting Firm
Website: https://llba.co.za
Email: admin@llba.co.za
Information Officer: Lloyd Phiri
3. Applicable Legislation
LBA Accounting Firm conducts business in accordance with applicable South African legislation, including but not limited to:
- Promotion of Access to Information Act (PAIA), 2000
- Protection of Personal Information Act (POPIA), 2013
- Income Tax Act
- Value-Added Tax Act
- Companies Act
- Labour legislation applicable to business operations
4. Categories of Records Held
LBA Accounting Firm may hold the following categories of records:
4.1 Client Records
- Engagement agreements
- Financial statements
- Tax submissions and related documentation
- Payroll records
- Correspondence
4.2 Business Records
- Company registration documents
- Accounting records
- Financial records
- Tax records
- Contracts and agreements
- Marketing materials
4.3 Employee Records
- Employment contracts
- Payroll records
- Leave records
Access to certain records may be restricted in accordance with applicable legislation.
5. Request Procedure
A requester seeking access to records must:
- Submit a written request to the Information Officer.
- Clearly describe the record being requested.
- Provide sufficient detail to enable identification of the record.
- Provide contact details for correspondence.
Requests may be submitted via email to:
The Information Officer will assess the request in accordance with PAIA requirements.
6. Grounds for Refusal
Access to records may be refused where:
- Disclosure would involve unreasonable disclosure of personal information
- Confidential client information is involved
- Legal privilege applies
- Commercially sensitive information is protected
- Disclosure is prohibited by law
7. Availability of This Manual
This PAIA Manual is available:
- On the LBA Accounting Firm website
- Upon written request to the Information Officer
8. Contact Information
Information Officer: Lloyd Phiri
Email: admin@llba.co.za
Website: https://llba.co.za