Driving Financial Compliance in the Digital Era
The Companies and Intellectual Property Commission (CIPC) embraces international best practices and the impact of the use of iXBRL when submitting Annual Financial Statements (AFS) online and in improving efficiencies. iXBRL will make it easier for Companies to report their financial information in an electronic format. CIPC mandated the digital reporting system for all qualifying entities from 1 July 2018.
iXBRL is an Inline eXtensible Business Reporting Language for electronic communication of business information providing major benefits in the preparation, analysis, communication of Annual Financial Statements.
Digital reporting in the format of iXBRL will assist companies with filing their Annual Financial Statements to egress from a PDF reporting format to a more structured format. This will ultimately reduce the burden of multiple submissions to different regulators.
iXBRL Programme Objectives are:
- To reduce the administrative burden on businesses when they report financial information to government for regulatory compliance. Achieving this goal requires reducing duplication and inconsistency in business information reported to various government agencies – thus, a national (local taxonomy becomes a necessity; and
- To achieve regulatory compliance to accomplish the mission of the government agency. The CIPC’s primary mission is to provide business and financial information to investors for better transparency and to reduce the administrative costs of reporting businesses.
For more information, please refer to the links below or send a query to
Details of the iXBRL Programme:
Dear Valued Stakeholder
As published under Customer Notice 06 of 2025, we are conducting a Sustainability Reporting Market Sentiment Survey, as part of a Regulatory Impact Assessment exercise in line with the national policy development framework. To take the survey, please use this link.
How-to guides / Training:
2019 XBRL SA Conference – CIPC & XBRL SA Introductory Training Provided on 13 August Presentation
2019 XBRL SA Conference – CIPC & XBRL SA Technical Training on 15 August Presentation
Recorded Demonstration of XBRL Portal
Guidelines to Register as a Customer to use the XBRL Portal
Validation Service User Manual
CIPC Instruction Manual for Filing AFSs via XBRL – new eServices
CIPC Instruction Manual for Disclosure of AFS – new eServices
XBRL Taxonomy 2024 IFRS Data Model 14 September 2024
XBRL Taxonomy 2024 COOP Data Model 14 September 2024
XBRL Taxonomy 2024 GRAP Data Model 14 September 2024
XBRL Taxonomy 2024 as on 14 September 2024 Framework Architecture
XBRL Taxonomy 2024 Mandatory Elements As on 14 September 2024
XBRL Taxonomy 2024 Release Notes as on 14 September 2024
2024 Final Taxonomy for Download on 14 September 2024
XBRL Taxonomy 2023 IFRS Data Model 11 August 2023
XBRL Taxonomy 2023 COOP Data Model 11 August 2023
XBRL Taxonomy 2023 GRAP Data Model 11 August 2023
Draft Taxonomy 2023 as on 11 August 2023 Framework Architecture
Draft Taxonomy 2023 Mandatory Elements As on 11 August 2023
Please participate in CIPCs process of public consultation of the 2022 taxonomy and data model by sending comments to
GAP Analysis between IFRS 2021 and IFRS 2022 including entry points for Co-operatives
XBRL Taxonomy 2022 Co-operative Data Model Public Consultation
XBRL Taxonomy 2022 Co-operative Data Model Public Draft
Draft Taxonomy 2022 as on 1 April 2022 Framework Architecture
Draft Taxonomy 2022 for Download as on 1 April 2022
Please participate in the CIPCs process of public consultation of the 2021 taxonomy/taxonomy data model by reviewing the documents below. Please send comments to
You are invited to participate in the CIPC Taxonomy development process. Please see below a gap analysis report, presentation, and recording of a webinar meeting that was held on the 23rd of April 2020 and a specific one aimed at GRAP professionals held on the 4th of June 2020. We invite further commentary regarding the report from the public and other regulatory stakeholders. You may forward comments and queries to
Formal Public Invitation for Webinar held on the 23 April 2020
Formal Public GRAP Goes Digital Invitation for Webinar held on the 4 of June 2020
Recordings and Presentations for Webinar held on the 23 April 2020 and 4 June 2020
Please participate in the CIPCs process of public consultation of the 2019 taxonomy / taxonomy data model by reviewing the documents below:
Draft 2019 Taxonomy
Draft 2019 Taxonomy Framework Architecture
Notice on Public Consultation on 2019 Draft Taxonomy
Please participate in the CIPCs process of public consultation of the 2018 taxonomy data model by reviewing the documents below:
Notice on Public Consultation of 2018 Taxonomy Data Model
Options and Costing of Client-Side iXBRL Software
For entities seeking service providers for iXBRL client-side software solutions:
Recommended Software Service Providers for Provisioning of iXBRL Client-side Solutions
For prospective software service providers who want to join the CIPCs vendor panel:
Application Form for Software Service Providers for Panel Membership
Assessment Criteria Form for Software Service Providers for Panel Membership
Please note that the Pilot Phase concluded on 15 June 2018
List of Companies with Successful Test Filings as on 15 June 2018
Information for entities on how to comply to the CIPCs iXBRL mandate on filing of AFSs:
Filers Guidelines: Business Aspects
Technical information mostly relevant only to software service providers of client-side software:
Filers Guidelines: Technical Aspects
Taxonomy 2022 (Incorporates IFRS 2022 and previous versions, GRAP and Co-operatives)
Taxonomy
Taxonomy Co-operative Data Model
Taxonomy Mandatory Data Elements
Taxonomy Architecture Framework
Taxonomy 2021 (Incorporates 2017, 2018, 2019, 2020, 2021 IFRS updates and GRAP Standard)
Taxonomy
Taxonomy for Download
Taxonomy Sample Files
Taxonomy Mandatory Data Elements
Taxonomy Architecture Framework
Taxonomy 2020 (Incorporates 2017, 2018, 2019, 2020 IFRS updates and GRAP standard)
Taxonomy
Taxonomy Mandatory Data Elements
Taxonomy Architecture Framework
Taxonomy 2019 (Incorporates 2017, 2018, and 2019 IFRS updates)
Taxonomy
Taxonomy Mandatory Data Elements
Taxonomy Architecture Framework
Taxonomy 2016
Taxonomy
Taxonomy Sample Files
The following are open source validators / iXBRL readers that can be used to validate your “.xhtml” iXBRL files prior to uploading onto the CIPC platform.
Arelle Open Source XBRL Platform
Disclaimer: Please note that the CIPC Package used in conjunction with the open source arelle® software available on the arelle.org website has not been uploaded by the CIPC but rather the community making contribution to that platform.
iXBRL: Deprecation of 2016 & 2019 Taxonomy Entry Points on 1 July 2023
The CIPC discussed XBRL as future-proof reporting standard at Finance Indaba 2022
Notice of extension cooperatives
Government Gazette notice on filing AFSs for Co-operatives via iXBRL
Smart regulation by the CIPC through XBRL
Government Gazette Notice on filing AFSs in GRAP via iXBRL from 1 October 2021
XBRL Colloquium – 24 February 2021
Notice about which Companies Should Submit AFS’s in the iXBRL format
Notice about Unexpected Filing Notifications Received During / After iXBRL Pilot Testing
Notice about Maintenance on the iXBRL Portal Impacting on e-Services AR, AFS and FAS filing Process
Notice about Software and SSP Details Requirement on iXBBRL Instance Documents
Notice in Gazette CIPCs iXBRL Taxonomy Updated (2019)
Invitation to XBRL SA / CIPC Training
Article from South African-German Chamber of Commerce & Industry: Lofty Brainchild Explains XBRL
AFS / FAS Submission User Guide
Notice about roll-out of “AR Hard-stop” functionality
Radio 702 interview on the CIPCs iXBRL Programme
Notice about temporary roll-back of “AR Hard-Stop” functionality
Notice about system downtime for deployment of AR “hard-stop” functionality
Notice about Annual Return process requirement of either AFSs or FASs to be filed
Notice about Live iXBRL Portal and Testing of AFS Filings
Video: CNBC Africa Interview for iXBRL
Video: Presentations and Panel Discussion about iXBRL at SAICA Event on 13 June 2018
Minister Rob Davies congratulates the CIPC on the launch of iXBRL
Video: Mr John Turner, CEO of XBRL International, Pledges his Support to the CIPCs iXBRL Programme
Animation Video: Digital Financial Reporting via iXBRL
Reminder: Entities not qualifying to submit AFSs via iXBRL still need to file FASs together with ARs
Article From IT News Africa: South Africa Launches Digital Financial Reporting Solution
Notice of System Downtime for Live Roll-Out of iXBRL
Press Release: The CIPC Officially Launched iXBRL
iXBRL Opinion Piece by the Commissioner of the CIPC
Video: The CIPCs iXBRL Programme Explained in a Nutshell
iXBRL Facilitates Standardised Business and Financial Reporting Globally
What is iXBRL? Animation video by courtesy of Deloitte
Letter of Appreciation to Pilot Companies
Analysis: Digital Financial Reporting for iXBRL
XBRL International announces first XBRL Certified Software
Notice: Submission of Annual Financial Statements (AFSs) Using iXBRL is Mandatory from 1 July 2018
Appointment of software service provider for development of the CIPCs iXBRL reporting platform
