PAIA MANUAL

Bluline Chartered Business Accountants (Pty) Ltd

PREAMBLE

This PAIA Manual has been prepared in accordance with the Promotion of Access to Information Act, 2000 (Act No. 2 of 2000) and the PAIA Regulations, 2021. This manual is available free of charge on our website and at our offices.

This manual explains:

• How to request access to information held by Bluline Chartered Business Accountants
• What records we hold
• Our procedures for responding to requests
• Our fees and timelines
• How to appeal if your request is denied

For further information: Contact our Information Officer, Charles Westermeyer, at charles@blulineaccounting.co.za or 068 058 5910.

SECTION 1: ORGANISATIONAL DETAILS

Basic Information

Item	Details
Legal Name	Bluline Chartered Business Accountants (Pty) Ltd
Registration Number	2021/431996/07
Business Classification	Chartered Accountancy & Business Advisory Services
Nature of Business	Provision of accounting, taxation, financial advisory, and compliance services to small and medium enterprises (SMEs) and business owners

Contact Details

Item	Details
Postal Address	First Floor, Unit 02/08 Block 2, Boardwalk Office Park, 107 Haymeadow Street, Faerie Glen, Pretoria, 0043
Street Address	First Floor, Unit 02/08 Block 2, Boardwalk Office Park, 107 Haymeadow Street, Faerie Glen, Pretoria, 0043
Telephone	087 378 0897
Email	info@blulineaccounting.co.za
Website	https://blulineaccounting.co.za/
Fax	On request

Operating Hours

• Monday to Friday: 08h00 – 17h00
• Saturday and Sunday: Closed
• Public Holidays: Closed

SECTION 2: INFORMATION OFFICER & DEPUTY INFORMATION OFFICER

Information Officer

The Information Officer is responsible for receiving, processing, and responding to all requests for access to information under PAIA.

Item	Details
Name	Charles Westermeyer
Title	Director & Information Officer
Postal Address	First Floor, Unit 02/08 Block 2, Boardwalk Office Park, 107 Haymeadow Street, Faerie Glen, Pretoria, 0043
Telephone	068 058 5910
Email	charles@blulineaccounting.co.za
Fax	On request

Deputy Information Officer

The Deputy Information Officer assists the Information Officer and handles requests and appeals in the Information Officer's absence.

Item	Details
Name	Chanté Bouwer
Title	Junior Accountant & Deputy Information Officer
Postal Address	First Floor, Unit 02/08 Block 2, Boardwalk Office Park, 107 Haymeadow Street, Faerie Glen, Pretoria, 0043
Telephone	060 966 2514
Email	chante@blulineaccounting.co.za
Fax	On request

SECTION 3: RECORDS HELD BY BLULINE

Bluline holds records in the following categories. Please identify the category of record you wish to access when submitting your request.

1. Corporate & Governance Records

• Business registration documents (CIPC)
• Certificate of Incorporation
• Directors' resolutions
• Board/Management meeting minutes
• Organisational policies and procedures
• Compliance documentation

2. Financial Records

• Client invoices and receipts
• Bank statements and reconciliations
• Payment records and transaction histories
• Financial contracts and agreements
• Supplier statements and accounts
• Tax-related correspondence
• Budgets and financial projections

3. Client Records

• Client account files and correspondence
• Client tax documentation (returns, assessments, notices)
• Bookkeeping records and trial balances
• Income and expense records
• Payroll records and employee information (clients' staff)
• Client financial statements and reports

4. Tax & Compliance Records

• SARS correspondence and tax assessments
• SARS audit files and notices of assessment
• VAT records and submissions
• Tax planning documentation
• Compliance schedules and checklists
• Tax year-end reconciliations

5. Accounting & Auditing Records

• Audit files and working papers
• Internal audit reports
• Quality control documentation
• Professional advice and recommendations
• Engagement letters with clients
• Service delivery records

6. Human Resources Records

• Employee contracts and agreements
• Payroll records
• Employee personal information (names, contact details, identification)
• Employment correspondence
• Staff training and development records
• Leave and absence records

7. Marketing & Communications Records

• Website content and updates
• Social media posts and campaigns
• Email communications with clients
• Marketing materials and newsletters
• Client testimonials and case studies
• Public relations documentation

8. Professional & Technical Records

• Technical tax research and analysis
• Professional opinions and memoranda
• Internal training materials
• Industry publications and guidance
• Professional development records
• Compliance checklists and templates

9. Administrative & Operational Records

• Supplier invoices and agreements
• Office lease agreements
• Insurance policies and claims
• Utility bills and operational expenses
• Telephone and telecommunications records
• General correspondence and office administration

Note: Requests should clearly identify:

• The category of record(s) sought
• The specific time period or nature of record
• Why you require access to the record (optional)

SECTION 4: REQUEST PROCEDURE

How to Request Access to Information

The following procedure must be followed to request access to records held by Bluline:

Step 1: Obtain Form 2

Form 2 is the official PAIA request form published by the Information Regulator of South Africa. You can:

• Download Form 2 from: https://www.inforegulator.org.za/ (look for PAIA Forms)
• Request Form 2 directly from our Information Officer
• The form is provided at the end of this manual

Important: You must use Form 2 to submit a formal request. Informal requests by email or telephone are accepted but may not be treated as formal PAIA requests.

Step 2: Complete Form 2

When completing Form 2, you must provide:

• Your full name and surname
• Your contact details (postal address, telephone, email)
• Your proof of identity (photocopy of ID, passport, or driver's license)
• A description of the record(s) you wish to access
• The reason for your request (optional, not required)
• Confirmation that you have sought the information elsewhere or would have difficulty obtaining it

Step 3: Submit Your Request

Submit your completed Form 2 to the Information Officer via one of the following methods:

Step 4: Acknowledgement of Receipt

Once your request is received, the Information Officer will:

• Acknowledge receipt of your request within 7 working days
• Confirm the timeline for response
• Request any additional information needed
• Notify you of the estimated fees (if applicable)

If you do not hear from us within 7 working days, contact the Information Officer directly.

Step 5: Processing Your Request

The Information Officer will:

• Search for the requested record(s)
• Assess whether any exemptions apply
• Prepare the record(s) for release
• Calculate any applicable fees
• Request deposit payment (if applicable)

Step 6: Response Timeline

Standard Timeline:

• Bluline will respond to your request within 30 calendar days of receipt

Extended Timeline:

• If the request is complex or requires extensive search time, the timeline may be extended by a further 30 calendar days (60 days total)
• You will be notified if an extension applies and the reasons for the extension

Step 7: Notification of Outcome

The Information Officer will notify you of the outcome in writing:

If APPROVED:

• The record will be provided in the format you requested (email, printed copy, etc.)
• Any applicable fees will be advised
• If deposit was paid, the balance will be due upon delivery

If DENIED:

• You will receive a written explanation of the reason for denial
• You will be informed of your right to appeal
• Details of the internal appeal process will be provided

Step 8: Access to Record

If your request is approved:

• Records will be provided in the format of your choice (email, CD, printed copy)
• Delivery costs (postage, courier) will be charged at actual cost
• You will be given reasonable time to collect or arrange delivery

Step 9: If Your Request is Denied or You Wish to Appeal

See Section 7: Internal Appeal Process (below)

Key Timelines Summary

Action	Deadline
Acknowledge receipt of request	7 working days
Respond to request	30 calendar days (may extend to 60)
Appeal decision	30 calendar days from denial
Respond to appeal	30 calendar days from appeal receipt

SECTION 5: FEES

Bluline charges fees for access to information in accordance with the PAIA Regulations, 2021 and the fee schedule published by the Information Regulator of South Africa.

Complete Fee Schedule

Bluline charges fees in accordance with the PAIA Regulations, 2021 and the Information Regulator's official fee schedule. All fees listed below are for private bodies and are effective from publication of this manual.

Item	Description	Amount
1	Request fee, payable by every requester	R140.00
2	Photocopy or printed black & white copy (per A4 page)	R2.00
3	Printed copy of A4-size page	R2.00
4a	Computer-readable copy (flash drive provided by requester)	R40.00
4b	Computer-readable copy (CD provided by requester)	R40.00
4c	Computer-readable copy (CD provided by organisation)	R60.00
5	Transcription of visual images (per A4-size page)	Outsourced; quotation-dependent
6	Copy of visual images	Outsourced; quotation-dependent
7	Transcription of audio record (per A4-size page)	R24.00
8a	Audio record on flash drive (requester-provided)	R40.00
8b	Audio record on CD (requester-provided)	R40.00
8c	Audio record on CD (organisation-provided)	R60.00
9a	Search & preparation per hour (excluding first hour)	R145.00
9b	Maximum search & preparation fee (cap)	R435.00
10	Deposit (when search exceeds 6 hours)	One-third of calculated amount
11	Postage, email, or other electronic transfer	Actual cost incurred

How Fees Are Calculated

Example 1: Simple Request (20 A4 pages, email delivery)

• Request fee: R140.00
• 20 pages @ R2.00: R40.00
• Email delivery: No charge
• Total: R180.00

Example 2: Complex Request (extensive search + 50 pages, printed copies)

• Request fee: R140.00
• Search time: 8 hours @ R145.00/hour = R1,160.00 (capped at R435.00)
• 50 pages @ R2.00: R100.00
• Deposit (1/3 of R435 + R100): R178.33 (due before processing)
• Balance payable on delivery
• Total: R675.00 (deposit R178.33, balance R496.67)

Important Fee Information

1. Request Fee: R140.00 is non-refundable and payable on submission of Form 2
2. Search & Preparation Cap: Maximum R435.00 per request (regardless of search time)
3. First Hour Search: Included in request fee; additional hours charged at R145.00/hour from hour 2 onwards
4. Deposit: If search time exceeds 6 hours, a deposit equal to one-third of the anticipated total cost must be paid before processing continues
5. Outsourced Services: Visual image transcription and copying are outsourced; costs will be quoted separately based on service provider rates
6. Postage & Courier: Actual cost of delivery is charged at actual expense

Payment Terms

• Deposit (if applicable) must be paid before processing begins
• Balance is payable upon delivery of the record
• Payment methods: Bank transfer, EFT, cash (in person only)
• Processing will not commence until deposit is received (if applicable)

Informal Access (No Formal PAIA Request Required)

If you wish to request information informally without submitting a formal PAIA request, you may contact the Information Officer directly:

• Telephone: 068 058 5910
• Email: charles@blulineaccounting.co.za

Most routine enquiries can be resolved informally at no cost.

Fee Exemptions & Waivers

Bluline may waive or reduce fees if:

• Access to the record is in the public interest
• The applicant demonstrates financial hardship
• The request is for a small number of pages

To request a fee waiver: Submit your written request along with your PAIA Form 2, explaining why you believe a waiver is justified.

Payment Methods

Fees must be paid by one of the following methods:

1. Bank Transfer (EFT)
   • Details provided upon request
   • Proof of payment must be submitted
2. Cash
   • If collected in person at our offices
   • Receipt will be provided
3. Electronic Payment
   • Via online banking or payment gateway

Note: Processing will commence only after:

• Deposit (if required) has been paid, AND
• All necessary information has been provided

SECTION 6: RECORDS AVAILABLE WITHOUT FORMAL PAIA REQUEST

The following records are available to the public without submitting a formal PAIA request:

Published Information

• Website content and service descriptions
• Published service rates and fee schedules
• General enquiries about our services
• Public press releases and announcements

Freely Available Records

• General information about our business, qualifications, and experience
• Our office location and contact details
• Our hours of operation

How to Access Records Without a Formal Request

For the above records or general information, contact us directly:

SECTION 7: INTERNAL APPEAL/REVIEW PROCESS

Right to Appeal

If your PAIA request is denied or you are dissatisfied with our response, you have the right to lodge an internal appeal for review of the decision.

Who Can Appeal?

You can appeal if:

• Your request was denied in full or in part
• You believe the record provided is incomplete or inaccurate
• You disagree with the fees charged
• You are unhappy with how your request was processed

How to Submit an Appeal

Step 1: Prepare Your Appeal Letter

Write a letter that includes:

• Your full name and contact details
• The date of the original PAIA request
• A copy of the original request (Form 2)
• A copy of the original response/decision
• Reasons why you believe the decision was wrong
• Any new information or evidence relevant to your request
• Your preferred method of receiving the response (email, post, etc.)

Step 2: Submit Your Appeal

Submit your appeal in writing to:

Step 3: Deadline for Appeal

Your appeal must be submitted within 30 calendar days of receiving the original decision.

Example:

• Decision received: 15 June 2026
• Deadline for appeal: 15 July 2026

Appeals received after this deadline may be rejected, unless Bluline agrees to extend the deadline.

Appeal Process & Timeline

Step 4: Acknowledgement

The Deputy Information Officer will acknowledge your appeal within 7 working days and confirm:

• Receipt of your appeal
• Expected timeline for decision
• Any additional information needed

Step 5: Appeal Review

The appeal will be reviewed by a different person than the original decision-maker (the Deputy Information Officer will review decisions made by the Information Officer, or another senior staff member).

The reviewer will:

• Assess whether the original decision was correct
• Consider your reasons for appeal
• Review any new information provided
• Make a fresh decision on your request

Step 6: Appeal Decision

Bluline will respond to your appeal within 30 calendar days of receipt.

You will receive a written decision that includes:

• Whether the appeal is upheld or dismissed
• Reasons for the decision
• If approved, how the record will be provided
• Any applicable fees
• Your rights regarding external appeal (if appeal is denied)

External Appeal

If you are still dissatisfied after the internal appeal process, you may lodge a complaint or appeal with the Information Regulator of South Africa:

Internal Appeal Timeline Summary

Action	Timeline
Submit appeal (deadline)	30 calendar days from original decision
Acknowledge receipt	7 working days
Respond to appeal	30 calendar days from receipt
External appeal (if denied)	As per Information Regulator's process

SECTION 8: PROTECTION OF PERSONAL INFORMATION (POPIA) COMPLIANCE

Bluline is committed to complying with the Protection of Personal Information Act, 2013 (POPIA) and protecting the privacy of all individuals whose personal information we process.

What is POPIA?

POPIA is South African privacy legislation that regulates how organisations collect, use, store, and share personal information. Personal information includes any information that identifies or relates to an identifiable individual (name, ID number, email, phone, financial information, etc.).

Bluline's POPIA Compliance Statement

Our Commitment

Bluline processes personal information lawfully, fairly, and transparently. We:

• Collect only information necessary to deliver our accounting and advisory services
• Use personal information only for the purposes for which it was collected
• Store personal information securely and protect it from unauthorised access
• Retain personal information only for as long as necessary
• Respect your privacy rights and provide transparent communication about how we handle your data

Types of Personal Information We Hold

As an accounting firm, we process:

• Client personal information (names, IDs, contact details, financial information)
• Employee information (names, IDs, contact details, employment records)
• Supplier and partner information
• Website visitor information (IP addresses, cookies)

Legal Basis for Processing

We process your personal information because:

• It is necessary to provide our services (e.g., financial records, tax information)
• It is required by law (e.g., SARS tax compliance, AML/KYC regulations)
• You have consented (e.g., marketing communications)
• It is in our legitimate interests (e.g., fraud prevention, service improvement)

How We Protect Your Information

• Encryption: All sensitive data is encrypted in transit and at rest
• Access Controls: Only authorised staff can access personal information (on a need-to-know basis)
• Physical Security: Our offices are secured with controlled access
• Digital Security: We use firewalls, anti-malware, and regular security updates
• Staff Training: All employees are trained on data protection and privacy
• Secure Disposal: Personal information is securely destroyed when no longer needed

How Long We Keep Your Information

Type of Information	Retention Period	Reason
Client Financial Records	7 years	SARS tax law compliance
Tax Returns & Assessments	7 years	Tax audit & dispute resolution
Client Correspondence	3–7 years	Service continuity & records management
Employee Records	3 years post-employment	Labour law compliance
Website Analytics	26 months	Standard analytics retention
Marketing Lists	Until unsubscribed	Consent-based communication

After the retention period, personal information is securely deleted or anonymised.

Your Rights Under POPIA

You have the right to:

1. Access: Request access to your personal information
2. Correction: Request that we correct inaccurate or incomplete information
3. Deletion: Request deletion of your personal information (subject to legal requirements)
4. Object: Object to how we process your information (e.g., marketing communications)
5. Lodge a Complaint: Complain to the Information Regulator if your rights are violated

How to Exercise Your POPIA Rights

To request access, correction, deletion, or to lodge a complaint about your personal information:

Sharing of Personal Information

We may share personal information with:

• Government agencies (SARS, Department of Labour) — as required by law
• Banks and financial institutions — for payment processing
• External auditors — if your organisation is audited
• Legal and professional advisors — if necessary to provide our services
• Cloud service providers — who are contractually bound to protect your data

We do not share your personal information with marketing companies, data brokers, or third parties without your explicit consent (except as required by law).

Cookies & Website Tracking

Our website uses cookies to:

• Remember your preferences
• Understand how visitors use our site (Google Analytics)
• Provide essential website functionality

By using our website, you consent to our use of cookies. You can disable cookies in your browser settings (though this may affect website functionality).

Data Breaches

In the unlikely event of a data breach, we will:

• Investigate the breach immediately
• Notify affected individuals within 30 days (as required by POPIA)
• Report the breach to the Information Regulator
• Take steps to prevent similar breaches in future

Complete Privacy Policy

For a comprehensive and detailed Privacy Statement, please refer to our full POPIA Privacy Statement, available:

• On our website: https://blulineaccounting.co.za/
• From our offices
• By requesting from the Information Officer

SECTION 9: FORM 2 – REQUEST FOR ACCESS TO RECORD

Form 2 is the official request form published by the Information Regulator of South Africa for making PAIA requests.

Where to Get Form 2

Form 2 is available:

1. On the Information Regulator's Website:
   https://www.inforegulator.org.za/
   (Look for "PAIA Forms" or "Form 2")
2. Directly from Bluline:
   Contact the Information Officer at:
   • Email: charles@blulineaccounting.co.za
   • Telephone: 068 058 5910
   • We will email or post Form 2 to you free of charge
3. At Our Offices:
   Collect a printed copy from:
   • First Floor, Unit 02/08 Block 2
   • Boardwalk Office Park
   • 107 Haymeadow Street
   • Faerie Glen, Pretoria, 0043
   • (Monday to Friday, 08h00–17h00)

How to Complete Form 2

When completing Form 2:

1. Print the form (it is an editable PDF)
2. Complete all required fields
3. Provide:
   • Your full name and contact details
   • A description of the record(s) you want
   • Your proof of identity
4. Sign the form
5. Submit via email or post (see Section 4: Request Procedure)

Important Information

• Form 2 is editable — you can type directly into the PDF form
• Save your completed form before submitting
• Keep a copy for your records
• Email submissions are acceptable; no need to print and post