|
Accountants and Auditors
|
| (1) |
Public Accountants’ and Auditors’ Act, 1991 (Act No 80 of
1991)
|
| (2) |
Chartered Accountants Designation (Private) Act, 1993 (Act No
67 of 1993)
|
|
Agriculture
|
| (3) |
Land and Agricultural Development Bank Act, 2002 (Act No. 15
of 2002
|
| (4) |
Agricultural Debt Management Act, 2001 (Act No 45 of 2001)
|
| (5) |
Marketing of Agricultural Products Act, 1996 (Act No 47 of
1996)
|
| (6) |
Agriculture Produce Agents Act, 1992 (Act No 12 of 1992)
|
|
Banking and Currency
|
| (7) |
Currency and Exchanges Act, 1933 (Act No 9 of 1933). (Exchange
Control Regulations, 1961)
|
| (8) |
Bank Act, 1990 (Act No 94 of 1990)
|
| (9) |
Inspection of Financial Institutions Act, 1998 (Act No. 80 of
1998)
|
| (10) |
Financial Institution (Protection of funds) Act, 2001 (Act no
28 of 2001)
|
|
Companies
|
| (11) |
Companies Act, 1973 (Act No 61 of 1973)
|
| (12) |
Close Corporations Act, 1984 (Act No 69 of 1984)
|
|
Co-operative Societies
|
| (13) |
Co-operatives Act, 1981 (Act No 91 of 1981)
|
|
Courts
|
| (14) |
Magistrates’ Courts Act, 1944 (Act No 32 of 1944) -
ONLY sections 74S, 74W and 79
|
|
Criminal Law and Procedure
|
| (15) |
Prevention and Combatting of Corrupt Activities Act, 2004 (Act
no 12 of 2004)
|
| (16) |
Prevention of Organised Crime Act, 1998 (Act 121 of 1998)
(where applicable to the Commercial Branch)
|
| (17) |
Financial Intelligence Centre Act, 2001 (Act No 38 of 2001),
(where applicable to the Commercial Branch)
|
|
Debtor and Creditor
|
| (18) |
Usury Act, 1968 (Act No 73 of 1968)
|
|
Estates
|
| (19) |
Administration of Estates Act, 1965 (Act No 66 of 1965)
|
|
Finance
|
| (20) |
Public Finance Management Act, 1999 (Act No 1 of 1999) as
amended by (Act No 29 of 1999)
|
|
Housing
|
| (21) |
Share Blocks Control Act, 1980 (Act No 59 of 1980)
|
| (22) |
Sectional Titles Act, 1986 (Act No 95 of 1986)
|
| (23) |
Housing Development Schemes for Retired Persons Act, 1988 (Act
No 65 of 1988)
|
| (24) |
Property Time-sharing Control Act, 1983 (Act No 75 of 1983)
|
|
Insolvency
|
| (25) |
Insolvency Act, 1936 (Act No 24 of 1936)
|
|
Insurance
|
| (26) |
Long-term Insurance Act, 1998 (Act No 52 of 1998)
|
| (27) |
Short-term Insurance Act, 1998 (Act No 53 of 1998)
|
|
Land
|
| (28) |
Subdivision of Agricultural Land Act, 1970 (Act No 70 of 1970)
|
| (29) |
Estate Agency Affairs Act, 1976 (Act
No 112 of 1976)
|
|
Legal Practitioners
|
| (30) |
Attorneys Act, 1979 (Act No 53 of
1979)
|
| (31) |
Admission of Advocates Act, 1964 (Act
No 74 of 1964)
|
|
Patents and Designs
|
| (32) |
Business Names Act, 1960 (Act No 27
of 1960)
|
| (33) |
Designs Act, 1993 (Act No 195 of
1993)
|
| (34) |
Patents Act, 1978 (Act No 57 of 1978)
|
|
Revenue
|
| (35) |
Income Tax Act, 1962 (Act No 58 of
1962)
|
| (36) |
Transfer Duty Act, 1949 (Act No 40 of
1949)
|
| (37) |
Estate Duty Act, 1955 (Act No 45 of
1955)
|
| (38) |
Stamp Duties Act, 1968 (Act No 77 of
1968)
|
| (39) |
Value-Added Tax Act, 1991 (Act No 89
of 1991)
|
| (40) |
Customs and Excise Act, 1964 (Act No
91 of 1964)
|
|
Stock Exchange
|
| (41) |
Collective Investment Schemes Control
Act, 2002 (Act No. 45 of 2002)
|
| (42) |
Securities Service Act, 2004 (Act No
36 of 2004)
|
|
Trade and Industry
|
| (43) |
International Trade Administration
Act, 2002 (Act No. 71 of 2002)
|
| (44) |
Sale and Service Matters Act, 1964
(Act No 25 of 1964)
|
| (45) |
Trade Practices Act, 1976 (Act No 76
of 1976)
|
| (46) |
Protection of Business’s Act, 1978
(Act No 99 of 1978)
|
| (47) |
Competition Act, 1998 (Act No 89 of
1998)
|
| (48) |
Consumer Affairs (Unfair Business
Practices) Act, 1988 (Act No 71 of 1988)
|
|
Trust and Trustees
|
| (49) |
Trust Property Control Act, 1988 (Act
No 57 of 1988)
|
|
Weights, Measures and Standards
|
| (50) |
Standards Act, 1993 (Act No 29 of
1993)
|
|
Welfare Organizations
|
| (51) |
Friendly Societies Act, 1956 (Act No
25 of 1956)
|
|
E-Crime
|
| (52) |
Electronic Communication and
Transactions Act,2002 (Act No 25 of 2002)
|
|
COMMON-LAW OFFENCES
All common-law offences pertaining to the statutes mentioned
above, including fraud and theft committed under the following
circumstances:
Theft
|
| (a) |
Theft of trust monies by any person
who is legally obliged to keep a separate trust account |
| (b) |
Theft by trustees or liquidators of
the funds or assets of insolvent estates or estates under curatorship |
| (c) |
Theft by executors of the funds or
assets from deceased estates |
| (d) |
Theft by persons employed in a
fiduciary capacity, committed over a period by manipulating the
accounting records of banks, building societies, insurance
companies and businesses. |
Fraud
|
| (a) |
Fraud only arising from intercompany or close corporation
transactions |
| (b) |
Fraud by the double discounting of instalment sale agreements |
| (c) |
Fraud by “factoring” |
| (d) |
Fraud arising from transactions on
the stock exchange |
| (e) |
Computer related fraud, only if the
computer itself has been manipulated and expert evidence in this
regard is required. |
| (f) |
Internet related fraud includes all
transactions done via the Internet where goods are purchased, bids
are made and transfers done from one account to other accounts.
Note: Internet related fraud can be combined with various other
crimes i.e credit card fraud, kite flying and telephone banking
and must not be viewed on it’s own. |
| (g) |
Fraud committed with stolen cards
(stolen debit cards, stolen petrol cards and stolen credit cards).
(Only credit cards reported by the Forensic Card Division of the
banks where the modus operandi requires special investigative
skills) (Single cases to be referred to the Detective Service). |
| (h) |
Fraud committed at State Institutions
i.e. government cheques
(complex cases). |
| (i) |
Fraud by persons employed in a
fiduciary capacity, committed over a period by manipulating the
accounting records of banks, building societies, insurance
companies and businesses. |
| (j) |
Advance Fee fraud (419 letter scams)
|
|
OTHER FRAUD-RELATED CRIMES
|
| (a) |
Investigating cases of and
coordinating information on counterfeit banknotes, and the
counterfeiting of legal tender, whether or not they are of a
national or international nature. (Prevention of Counterfeiting of
Currency Act, 1965 [Act No 16 of 1965] and the South African
Reserve Bank Act, 1989 [Act No 90 of 1989]). (Single banknotes to
be investigated by the Detective Service) |
| (b) |
Investigating cases of and
coordinating information on white-plastic, clone cheques, counterfeiting and uttering of
credit, debit and petrol cards. Cloned cheques include: |
| |
(1) |
Duplicate cheques (where a total of new cheques were printed
and the original is still available). |
| |
(2) |
Altered cheques (where the account number or cheque holders’
details were altered or another cheques’ details were printed on. |
| |
(3) |
Washed cheques (cheques where the account number, payee or
other details were washed and new details were printed on). |
| |
(4) |
The above cheques can be used to:-
- buy commodities
- paid into false or existing bank accounts
- cashed at a bank
|
| (c) |
Investigating cases and coordinating
information and carrying out structured police operations in
respect of the black dollar cases.
|
|
KITE-FLYING
|
| (a) |
Kite-flying, which is the unlawful
generating of funds in bank accounts by means of depositing stolen
or worthless bills of exchange (This does not include deposits of
bills of exchange into the bank accounts of businesses/individuals
as part of normal business practice). It includes the
manifestations of fraud mentioned below:
- Generating fictitious credit in bank accounts by means of
stolen/worthless bills of exchange.
- Transferring funds unlawfully from the account holders’
accounts, which are subsequently paid out to other persons, after
false identification has been presented.
- Depositing stolen/worthless bills of exchange or unlawful
electronic fund transfers to trust accounts or existing bank
accounts by means of an ATM or otherwise.
- Opening bank accounts for minors and subsequently creating funds
by means of worthless or stolen bills of exchange. (These
transactions take place without the required documentary proof.)
|
| (b) |
All fraudulent actions pertaining to
kite-flying committed by suspects in association with banking
officials. |
| (c) |
Investigating cases and coordinating
information which is connected to the matters mentioned above. |
| (d) |
Cases shall be investigated at the
place where the false account(s) was opened, irrespective of where the deposits and/or
withdrawals against that account(s) were made.
|
| In complex cases where the assistance of the Commercial Branch is
required the matter should be discussed with the Provincial
Commander: Commercial Branch in conjunction with the Provincial
Head: Detective Service to determine which office will be
responsible for the investigation. REVIEWED - 25 July 2005 |
