How to Appoint or Resign an Auditor via CIPC E-Services: A Step-by-Step Guide to CoR44
Learn how to appoint or resign an auditor through CIPC E-Services using CoR44, including login steps, profession numbers, designated auditors, confirmation certificates, common errors and CIPC support options.
Appointing or resigning an auditor is an important corporate compliance process for companies registered with the Companies and Intellectual Property Commission (CIPC) in South Africa. CIPC provides an electronic process that allows customers to manage auditor appointments and resignations through its online services.
The process is handled under CoR44, which relates to changes involving auditors, company secretaries and accounting officers. While the online procedure is relatively straightforward, applicants need to have the correct customer credentials, auditor information and appointment or resignation dates available before starting.
This guide explains, step by step, how to appoint an auditor, how to resign an existing auditor, what happens after the transaction is lodged, and what to do when problems arise.
Important: This article is based on the CIPC step-by-step guide for appointing or resigning an auditor through E-Services. Users should verify current requirements and procedures directly with CIPC before submitting a transaction, because online processes and requirements can change.
What Is CoR44?
CoR44 is the CIPC process used for certain changes involving a company’s auditor, company secretary or accounting officer.
For auditor-related transactions, the CIPC online system allows an authorised customer to:
- Appoint an auditor.
- Amend auditor information.
- Resign an existing auditor.
- Process another auditor change for a different enterprise.
- Receive confirmation certificates electronically.
The process is completed through CIPC’s online transacting platform.
What You Need Before Starting
Before attempting to appoint or resign an auditor, make sure you have access to the information required by the CIPC system.
1. A CIPC Customer Code
The CIPC guide states that you need a registered customer code to use the online service.
If you do not already have one, you will need to complete the customer registration process before attempting the auditor transaction.
2. Your Customer Password
You will need your CIPC customer password to log into the online system.
Remember that the password is case sensitive.
3. Your Security Code
The CIPC login process also requires the applicable security code displayed by the system.
4. The Company’s Enterprise Number
You need the relevant company’s enterprise number before you can retrieve its details and make an auditor change.
5. Auditor Information
For an auditor appointment, you need the auditor’s profession number.
If the auditor is a firm, additional information relating to the firm’s designated auditor may be required.
6. The Relevant Date
You should know the effective date of the:
- Auditor appointment; or
- Auditor resignation.
Entering the correct date is important because it establishes when the change takes effect in the CIPC records.
Part A: How to Appoint an Auditor Through CIPC E-Services
If a company needs to appoint an auditor, the transaction can be initiated through CIPC’s online services.
Step 1: Visit the CIPC Website
Start by visiting the official CIPC website.
Look for the Online Transacting option and proceed to the electronic services area.
The CIPC website is the appropriate starting point because auditor changes should be processed through the commission’s official systems rather than through unofficial third-party websites.
Step 2: Click on E-Services
After entering the online transacting section, select E-Services.
This takes you to the electronic services available to registered CIPC customers.
Step 3: Select Customer Login
Click Customer Login.
You will then be presented with the login fields required to access your CIPC customer account.
Step 4: Log Into Your CIPC Customer Account
Complete the required login information:
- Customer Code
- Customer Password
- Security Code
The password and security code are case sensitive.
Before proceeding, you must also accept the relevant CIPC terms and conditions.
Read the CIPC Terms & Conditions and select the appropriate option confirming that you accept them.
Then click Login.
Step 5: Open the Auditors, Secretaries and Accounting Officers Section
Once you have successfully logged in, locate and select:
Auditors, Secretaries and Accounting Officers
This section contains the relevant functions for managing auditor-related information.
Step 6: Select Auditor Amendments
If you need to make an auditor-related change, select:
Auditor Amendments
This is where the system allows you to access the company’s current auditor information and initiate the relevant transaction.
Step 7: Enter the Enterprise Number
Enter the company’s enterprise number.
Then select Validate.
The CIPC system will retrieve the company’s enterprise details.
This validation step is important because it allows the system to identify the company and display the auditor information currently recorded against it.
Step 8: Check the Company’s Auditor Status
After validation, the company’s enterprise details should appear.
If the company does not currently have an active auditor, the system will display a message indicating that there is no active auditor.
In that situation, select:
Appoint Auditor
This begins the appointment process.
Step 9: Enter the Auditor’s Profession Number
The next step requires the Profession Number of the Auditor.
Enter the correct profession number and select Continue.
It is important to enter this information accurately because the CIPC system uses the profession number to retrieve the relevant auditor’s details.
Step 10: Confirm the Auditor’s Name and Appointment Date
Once the profession number has been entered, the system will display the auditor’s name.
Review the information carefully.
You will then need to provide the Appointment Date.
After entering the appointment date, click:
Lodge
This submits the auditor appointment transaction.
Why You Should Check the Details Carefully
Before lodging the transaction, confirm:
- The correct enterprise number was used.
- The auditor’s profession number is correct.
- The displayed auditor name is correct.
- The appointment date is correct.
- The auditor is the intended auditor for the company.
Errors in professional information may need to be corrected through the relevant professional regulatory process rather than simply edited by CIPC.
Appointing an Auditor Firm and Designated Auditor
The procedure can be slightly different when the auditor is a firm.
A firm must have an appropriate designated auditor associated with it.
Step 11: Add the Designated Auditor
If the auditor is a firm, the designated auditor must also be added.
This is done by entering the Profession Number of the Designated Auditor.
You should then indicate the relevant appointment date and click Lodge.
This is an important distinction because the CIPC system and applicable company law requirements do not simply treat an auditing firm as sufficient on its own where a designated auditor is required.
Step 12: Receive the Auditor Confirmation Certificate
After the appointment has been successfully lodged, the system will indicate that a new auditor confirmation certificate has been sent to the email address associated with the owner of the customer code.
This provides confirmation that the transaction has been processed.
It is advisable to retain the confirmation for your company’s records.
A good corporate compliance file should generally contain documentation relating to important changes involving professional appointments.
Part B: How to Resign an Auditor Through CIPC E-Services
The process for resigning an auditor is similar to the appointment procedure.
However, instead of selecting an option to appoint an auditor, you will use the auditor amendment function to resign the current auditor.
Step 1: Visit the CIPC Website
Go to the CIPC website and select the Online Transacting option.
From there, proceed to the electronic services platform.
Step 2: Select E-Services
Click E-Services.
Step 3: Select Customer Login
Choose Customer Login to access your customer account.
Step 4: Enter Your Login Details
Provide:
- Customer Code
- Customer Password
- Security Code
The password and security code are case sensitive.
You must also accept the applicable CIPC terms and conditions before continuing.
Click Login.
Step 5: Select Auditors, Secretaries and Accounting Officers
Once logged in, navigate to:
Auditors, Secretaries and Accounting Officers
This is the section used for auditor-related changes.
Step 6: Select Auditor Amendments
Click:
Auditor Amendments
This will allow you to search for the relevant company and access its current auditor information.
Step 7: Enter and Validate the Enterprise Number
Enter the company’s enterprise number.
Then click:
Validate
The company’s enterprise details will be displayed.
Unlike an appointment where the system may indicate that no auditor is active, a company with an existing auditor should display the current auditor’s name.
Step 8: Select Resign Auditor
After the current auditor information is displayed, select:
Resign Auditor
This starts the resignation process.
Before continuing, make sure that you are working with the correct company and the correct auditor.
Step 9: Select the Resignation Date
Select the appropriate Resignation Date.
Then click:
Lodge
to confirm the resignation.
The resignation date is an important part of the transaction, so it should correspond with the company’s underlying documentation and the circumstances surrounding the auditor’s resignation.
Step 10: Receive the Auditor Change Confirmation
After the transaction has been lodged, the system will confirm that an auditor change certificate has been sent to the email address associated with the transaction.
Keep this certificate with the company’s corporate records.
Processing Another Auditor Change
If you need to process an auditor change for another company, CIPC provides an option to continue.
After completing one transaction, selecting:
File another Auditor Change
takes you back to the starting point where you can enter another enterprise number.
You can then validate the next enterprise and begin another auditor change transaction.
If you have finished all your transactions, select:
Logout
Logging out is particularly important when using a shared or public computer.
Important CIPC Notes About Auditor Appointments and Resignations
The CIPC guide contains several important notes that companies, auditors and corporate administrators should understand.
1. An Auditor Firm Should Have Its Own Practice Number
Where an auditing firm is involved, the firm should have its own practice number.
The CIPC guidance warns that if the firm and the designated auditor have the same profession number, only the designated auditor may appear on the certificate rather than the firm.
This means that businesses should make sure the correct professional details are being used when an audit firm is appointed.
Why This Matters
A company may believe it has correctly recorded an auditing firm, only to discover that its official documentation reflects the designated auditor instead.
Checking the professional information before lodging the transaction can therefore prevent unnecessary corrections.
2. Incorrect Auditor Addresses Should Be Referred to IRBA
CIPC indicates that auditor address information is received directly from IRBA and imported into the CIPC system.
Therefore, if an auditor’s address is incorrect, the matter should be brought to the attention of IRBA.
CIPC does not necessarily independently amend this information when it originates from IRBA’s records.
This illustrates an important principle in electronic regulatory systems: the organisation responsible for maintaining the source data may need to correct it before the information can flow correctly into another database.
3. You Cannot Simply Resign Only the Designated Auditor
One of the most important points in the CIPC guidance concerns the resignation of a designated auditor.
The system does not allow you to simply resign only the designated auditor.
According to the guide, the process requires the auditor and designated auditor to be resigned and the auditor firm to then be reappointed appropriately.
The guidance further notes that an auditing firm cannot be the only auditor because the system and applicable legislation require the firm to have a designated auditor.
Practical Implication
Companies dealing with a change involving both an audit firm and its designated auditor should not assume that they can edit one person’s details independently.
The transaction may need to be structured as a resignation followed by a new appointment.
Because this can affect the company’s statutory compliance position, professional advice may be appropriate where the situation is complicated.
4. CIPC Does Not Correct Auditor Name Spelling Errors Received From IRBA
If an auditor’s name is incorrectly spelled, the CIPC guidance states that the matter should be referred to IRBA.
CIPC receives the relevant information from IRBA and does not simply change the spelling itself.
This means that businesses should avoid assuming that every incorrect auditor detail can be corrected directly through CIPC’s online system.
What to Do If You Cannot Appoint or Resign an Auditor Online
Not every transaction will necessarily proceed smoothly through the online system.
If you encounter difficulties appointing or resigning an auditor, CIPC’s guide provides a manual alternative.
The applicant may send a manual application together with supporting documentation to the designated CIPC email address.
The guide specifically refers to providing supporting documentation such as:
- A certified copy of the applicant’s ID.
- The address of the auditor.
- Other relevant supporting documentation for the transaction.
The guide provides the email address [email protected] for these types of manual applications.
A Practical Tip
Do not simply send an email saying that the system does not work.
A better approach is to explain:
- The company’s enterprise number.
- The transaction you are attempting.
- What step of the process is failing.
- Any error message displayed.
- The supporting documents available.
- Screenshots where relevant.
This gives the CIPC team more information with which to investigate the problem.
What If the CIPC System Produces an Error?
CIPC’s guidance recommends making screen prints when you receive errors that are not covered by the known issues in the guide.
The screenshots can then be forwarded to CIPC for investigation.
The guide identifies the following contacts for CoR44-related technical or transaction issues:
- Mapule Malinda: [email protected]
- Vuyani Nkohla: [email protected]
When reporting a technical problem, include as much useful information as possible.
Information to Include in a Technical Support Request
A useful support email could contain:
- Company’s enterprise number.
- Customer code, where appropriate and safe to provide.
- Nature of the transaction.
- Whether you are appointing or resigning an auditor.
- Date of the intended appointment or resignation.
- Exact error message.
- Screenshot of the error.
- Relevant supporting documents.
- Your contact details.
Avoid unnecessarily sending sensitive login credentials such as your customer password.
Common Mistakes to Avoid
Although the CIPC process is relatively simple, several mistakes can cause delays.
Mistake 1: Starting Without a Customer Code
You cannot properly use the E-Services process without the required customer registration credentials.
Solution: Register for a customer code before attempting the transaction.
Mistake 2: Entering the Wrong Enterprise Number
An incorrect enterprise number can lead you to retrieve the wrong company’s information.
Solution: Verify the enterprise number against the company’s CIPC documentation before clicking Validate.
Mistake 3: Using the Wrong Profession Number
The auditor’s profession number is used to retrieve the auditor’s information.
Solution: Confirm the profession number with the auditor or auditing firm before starting the transaction.
Mistake 4: Entering the Wrong Effective Date
The appointment or resignation date has legal and administrative significance.
Solution: Confirm the date against the relevant corporate and professional documentation before lodging.
Mistake 5: Assuming CIPC Can Correct IRBA Information
Some auditor information originates from IRBA.
Solution: Where the problem relates to information supplied by IRBA, contact IRBA rather than assuming CIPC can manually correct it.
Mistake 6: Trying to Resign Only a Designated Auditor
The CIPC system does not allow this in the manner some users might expect.
Solution: Review the applicable process for resigning and reappointing the auditor firm and designated auditor.
Mistake 7: Ignoring the Confirmation Certificate
After completing the transaction, users may move on without retaining proof.
Solution: Save the confirmation certificate and keep it with the company’s compliance records.
A Better Way to Manage Auditor Changes
Auditor changes should not be treated as merely an online administrative task.
They are part of a company’s broader corporate governance and compliance obligations.
A well-managed auditor change should involve several steps.
Before the Change
- Confirm why the auditor is being appointed or replaced.
- Confirm the auditor’s professional details.
- Confirm the appointment or resignation date.
- Prepare relevant supporting documentation.
- Check the company’s CIPC records.
During the CIPC Transaction
- Log in using the correct customer account.
- Verify the enterprise number.
- Check the displayed company details.
- Confirm the auditor’s name.
- Verify the profession number.
- Check the appointment or resignation date.
- Lodge the transaction only after reviewing the information.
After the Transaction
- Save the confirmation certificate.
- Update the company’s internal records.
- Notify relevant directors or company officers.
- Keep supporting correspondence.
- Check that the company’s official records reflect the intended change.
Why Keeping Corporate Records Matters
An auditor appointment or resignation can have consequences beyond the CIPC website.
Companies should maintain a proper corporate records file containing relevant documentation.
Depending on the circumstances, this could include:
- Auditor appointment documentation.
- Auditor resignation documentation.
- CIPC confirmation certificates.
- Relevant correspondence.
- Professional registration details.
- Board or shareholder documentation where applicable.
- Copies of submitted forms or applications.
- Supporting identification documents where required.
- Evidence of communications with CIPC or IRBA.
Good record keeping makes future compliance work significantly easier.
It can also help when the company needs to demonstrate its corporate history to banks, investors, accountants, auditors, regulators or potential buyers.
Understanding the Difference Between CIPC and IRBA
A common source of confusion is the difference between the role of CIPC and the role of the professional regulatory authority for auditors.
CIPC maintains company registration and corporate information.
IRBA, the Independent Regulatory Board for Auditors, is involved in the regulation and professional information associated with registered auditors.
This distinction explains why some auditor information displayed by CIPC may need to be corrected through IRBA.
For example, if the auditor’s name or address is incorrect because CIPC received incorrect information from IRBA, contacting CIPC alone may not resolve the underlying problem.
The most effective solution is to identify which organisation controls the relevant information and approach that organisation.
Frequently Asked Questions
Can I appoint an auditor online through CIPC?
Yes. The CIPC E-Services platform provides a process for appointing an auditor through the Auditors, Secretaries and Accounting Officers section and the Auditor Amendments function.
You need a registered customer code and the relevant auditor’s profession number.
What information do I need to resign an auditor?
You generally need access to the company’s CIPC customer account, the company’s enterprise number and the relevant resignation date. Once the current auditor is displayed, you can select Resign Auditor, enter the resignation date and lodge the transaction.
What happens after I appoint or resign an auditor?
The CIPC system indicates that a confirmation certificate will be sent to the email address associated with the customer code. Companies should retain this certificate as part of their corporate records.
What if the online system does not allow me to complete the transaction?
If you cannot complete the auditor appointment or resignation online, CIPC’s guide provides for a manual application with supporting documentation. For CoR44-related difficulties, the guide refers applicants to [email protected]. For unexplained system errors, screenshots should be captured and submitted to the relevant CIPC contacts for investigation.
Final Thoughts
Appointing or resigning an auditor through CIPC E-Services is designed to be a straightforward online process, but accuracy is essential.
The basic workflow is:
CIPC Online Transacting → E-Services → Customer Login → Auditors, Secretaries and Accounting Officers → Auditor Amendments → Enterprise Number → Validate → Appoint or Resign Auditor → Lodge → Confirmation Certificate
The most important thing is not simply completing the online form. Companies should ensure that the information being submitted corresponds with their actual corporate records and the information held by the relevant professional bodies.
For auditor firms, particular attention should be paid to the firm’s practice number and the designated auditor. Where information such as an auditor’s name or address is incorrect because it originates from IRBA, the correction may need to be addressed with IRBA rather than CIPC.
Finally, if the online system produces an unexpected error, keep screenshots and supporting documentation rather than repeatedly submitting incomplete transactions. CIPC’s CoR44 support channels can then be used to investigate the problem.
For companies that take corporate compliance seriously, an auditor change should always be treated as a documented corporate event—not simply as another online form to complete.
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