COVID-19 Resources & Communiques


As the regulatory body of the Accounting Profession in Mauritius, MIPA is taking responsible actions to keep its registered members and office staffs safe and informed during the Coronavirus (COVID-19) outbreak in Mauritius. We are putting here all the resources, recommendations and communications by the Government and other organizations.


Date Document Name
3rd May , 2021 Extension for Submission of Returns and Payment of Taxes

Source: Mauritius Revenue Authority
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16th April , 2021 Relief measure on payment of utility bills during the confinement period

Source: CEB
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17th April , 2021 Government wage assistance scheme (GWAS)& self-employed assistance scheme (SEAS): Extension for the month of April 2021

Source: Mauritius Revenue Authority
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10th April , 2021 Wage Assistance Scheme and Self-Employed Assistance Scheme for the month of April 2021

Source: Ministry of Finance, Economic Planning and Development
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2nd April , 2021 Work access permit (WAP)for self employed individuals

Source: Mauritius Revenue Authority
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31st March , 2021 Resumption of operations

Source: Mauritius Revenue Authority
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31st March , 2021 Regulatory Relief - extension of due dates for filing financial statements & returns due to the impact of the Covid-19 curfew period's

Source: Financial Services Commission Mauritius
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26th March , 2021 Country by country (CbC): reporting extension of deadline.

Source: Mauritius Revenue Authority
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26th March , 2021 Self-employed one-off grant scheme: payment of rs 10,000 to self-employed individuals

Source: Ministry of Finance, Economic Planning and Development
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26th March , 2021 COVID-19 solidarity fund

Source: Finance and Audit Regulations 2020
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26th March , 2021 2021-2022 pre-budget consultations

Source: Mauritius Revenue Authority
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24th March , 2021 COVID-19 - office readiness for resumption of work

Source: Ministry of Public Service, Administrative and Institutional Reforms Mauritius
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21st March , 2021 Press Communique

Source: Development Bank of Mauritius Ltd
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19th March , 2021 Introduction de measures d'assistance exceptionnelles pour les PMEs et les travailleurs independents

Source: Ministry of Finance, Economic Planning and Development
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19th March , 2021 GWAS & SEAS for the march 2021 MRA online platform is operational

Source: Mauritius Revenue Authority
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13th March , 2021 Government wage assistance scheme (GWAS) & Self-employed assistance scheme (SEAS) For the Month of March 2021

Source: Mauritius Revenue Authority
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13th March , 2021 MRA ensures online facilities

Source: Mauritius Revenue Authority
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9th March , 2021 Temporary Restrictions of Movement Order (herein after referred to as "the Order") made by the Prime Minister under section 3 of the Quarantine Act 2020

Source: The Government Gazette of Mauritius
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8th March , 2021 Regulatory relief from administrative penalties for late filing of financial statements

Source: Financial Services Commission Mauritius
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17th April , 2020 Guide on data protection for health data and artificial intelligence solutions

Source: Data Protection Office
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Date Document Name
31st March , 2021 IASB extends support for lessees accounting for covid-19-related rent concessions

Source: IFRS
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12th May , 2020 Navigating through COVID-19 - the COVID-19 (miscellaneous provisions) bill

Source: PwC Mauritius
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12th May , 2020 Small business continuity checklist how to survive and thrive post COVID-19

Source: International Federation of Accountants
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12th May , 2020 High level tips to assist small business manage through the implications of COVID-19

Source: CPA Australia
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12th May , 2020 Tips to assist small business manage through the business implications of COVID-19

Source: CPA Australia
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11th May , 2020 Extensions or other relief granted by regulators

Source: Global Public Policy Committee
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7th May , 2020 The audit committee checklist for COVID-19

Source: AICPA
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7th May , 2020 Technical insights
AUDIT Considerations in respect of going concern due to the impact of COVID-19

Source: The Malaysian Institute of Certified Public Accountants
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31st April , 2020 Staff audit practice alert april 2020

Source: IAASB
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31st April , 2020 Educational material 1
Application of IFRS standards in light of the corona virus disease (COVID-19) uncertainty - Events after the reporting period

Source: SAICA
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31st April , 2020 Educational material 2
Application of IFRS standards in light of the corona virus disease (COVID-19) uncertainty - Going concern

Source: SAICA
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31st April , 2020 Educational material 3
Application of IFRS standards in light of the corona virus disease (COVID-19) uncertainty - Disclosure of judgements and sources of estimation uncertainty

Source: SAICA
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31st April , 2020 World economic outlook

Source: International Monetary Fund
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20th April , 2020 COVID-19 Business continuity guide

Source: International Chamber of Commerce
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20th April , 2020 The six - step COVID-19 business continuity plan for SMEs

Source: International Labour Organization
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17th April , 2020 Media release
Reduction of interest rate applicable on the special relief amount of Rs 5 billion under the COVID-19 support programme

Source: Bank of Mauritius
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15th April , 2020 Public notice
COVID-19 Support measures series: clarification on moratoriums on loans

Source: Bank of Mauritius
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10th April , 2020 IFRS 16 and COVID - 19

Source: IFRS Standards.
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6th April , 2020 The impact of the corona virus (COVID - 19) on financial reporting for the years ended on & after 31 december 2019

Source: Institute of Chartered Accountants in Malawi
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6th April , 2020 COVID-19: Relevant IPSASB accounting guidance

Source: IPSASB, IFAC
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31th March , 2020 A political and regulatory communication and guidance

Source: The Financial Stability Board
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31st March , 2020 COVID-19: Frequently asked questions on auditing

Source: Malaysian Institute of Accountants
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27th March , 2020 IFRS 9 and COVID - 19

Source: IFRS Foundation
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27th March , 2020 Highlighting areas of focus in an evolving audit environment due to the impact of COVID-19

Source: IAASB, IFAC
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27th March , 2020 COVID - 19: 5 Key steps for accountants to guide SMEs through the crisis

Source: Accountancy Europe's SME Experts
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26th March , 2020 Regulatory update - Europe

Source: Forum of Firms
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25th March , 2020 MFRS 9 Financial instruments: expected credit loss considerations

Source: Malaysian Accounting Standards Board
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18th March , 2020 Consequences of COVID-19

Source: Association of International Certified Professional Accountants
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3rd March , 2020 What corona virus could mean for the global economy

Source: Harvard Business Review
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Date Document Name
13th April , 2020 Impact of COVID - 19 pandemic on reporting and assurance

Source: ICAI, India
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2nd April , 2020 Corona virus considerations for auditors

Source: ICAEW, London
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20th March , 2020 COVID - 19: Business planning and impacts

Source: AICPA, USA
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COVID-19
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