CIPC Issues Notice on Beneficial Ownership Compliance Inspections
SIU Proclamations 325 and 329 of 2026: Mangaung Metro & Gauteng Health Tenders Under Investigation
Eskom Restructuring Framework Approved for Independent TSO Transition
National Treasury Issues Draft Manual on Cross-Border Crypto Asset Activities
National Treasury Releases Withheld Equitable Share Allocations to North West Municipalities
ISSB Proposes Updates to IFRS Sustainability Disclosure Taxonomy for GHG Emissions
Draft Regulations on Oaths and Affirmations Published for Public Comment
Draft Crypto Assets Manual released for cross-border activity regulation
Parliament Section 89 Impeachment Committee Proceedings Interdicted
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The International Accounting Standards Board technical staff has published Educational Module 34 to support accounting and reporting for agriculture, extractive activities, and service concession arrangements under the third edition of the IFRS for SMEs Accounting Standard. The International Accounting Standards Board (IASB) technical staff has published Educational Module 17 to support implementation of Section 17 under the third edition of the IFRS for SMEs Accounting Standard.
The International Accounting Standards Board has published proposed updates to the IFRS Accounting Taxonomy 2025 to enable digital financial reporting for IFRS 20, hyperinflation presentation currency translations, and IFRS 19 disclosure amendments.
The International Ethics Standards Board for Accountants (IESBA) has confirmed a targeted update to the International Code of Ethics for Professional Accountants to address firm culture and governance.
An analysis of the ongoing compliance, valuation, and tax challenges arising from IFRS 16 Leases, including the structural divergence from IFRS for SMEs and misalignment with SARS requirements. The International Accounting Standards Board has issued targeted amendments to IAS 28 to clarify which investments in associates and joint ventures can be measured using the fair value option under IFRS 18.
The Independent Regulatory Board for Auditors (IRBA) has released an Exposure Draft of the Proposed Guide for Registered Auditors performing assurance engagements on medical schemes. The Independent Regulatory Board for Auditors (IRBA) has approved narrow-scope amendments to IAASB standards to align with revised ethical requirements for using the work of external experts. The Independent Regulatory Board for Auditors (IRBA) has adopted the IAASB's 2025 Handbook, excluding Volume 2 containing the ISA for LCE. The Independent Regulatory Board for Auditors (IRBA) has issued an Exposure Draft of the proposed South African Auditing Practice Statement (SAAPS) 3 (Revised 2026), updating illustrative audit and review reports to align with new international standards.
The IFRS Foundation has released a new educational module to support the application of Section 30 (Foreign Currency Translation) of the third edition of the IFRS for SMEs Accounting Standard. The IFRS Foundation has published a new educational module to support the application of Section 21 (Provisions and Contingencies) of the third edition of the IFRS for SMEs Accounting Standard. The IFRS Foundation has released a new educational module to support the implementation and application of Section 13 (Inventories) of the third edition of the IFRS for SMEs Accounting Standard.
The International Accounting Standards Board has issued IFRS 20 Regulatory Assets and Regulatory Liabilities, replacing IFRS 14 and supplementing IFRS 15 for rate-regulated entities. The International Sustainability Standards Board (ISSB) has published an Exposure Draft proposing amendments to the SASB Standards and IFRS S2 industry-based guidance to maintain alignment and improve cost-effectiveness for preparers. The International Accounting Standards Board has published an Exposure Draft proposing amendments to the IFRS for SMEs Accounting Standard to introduce a consolidation exception for certain intermediate parent companies.
The Accounting Standards Board has gazetted a notice calling for public comments on three draft standards proposed by the International Public Sector Accounting Standards Board.
The International Public Sector Accounting Standards Board (IPSASB) has released a Consultation Paper proposing a new standard to replace IPSAS 1, aiming to enhance public sector financial reporting. The International Public Sector Accounting Standards Board (IPSASB) has issued Exposure Draft (ED) 97, proposing non-mandatory guidance on making materiality judgments in public sector financial reporting. The International Public Sector Accounting Standards Board has issued ED 95, proposing minor improvements to align IPSAS with IFRS. The International Public Sector Accounting Standards Board (IPSASB) has issued Exposure Draft 96 (ED 96), proposing amendments to IPSAS 40 regarding the definition of an operation and the recognition of acquired liabilities.
The IFRS Foundation is developing IFRS 20, a new accounting standard for regulatory assets and liabilities, set to replace IFRS 14 in 2029.
The International Accounting Standards Board (IASB) has released an Exposure Draft proposing narrow-scope amendments to IAS 28 to clarify eligibility for the fair value option for investments in associates and joint ventures. The Accounting Standards Board (ASB) has called for public comment on draft limited-scope amendments to the conceptual framework for general purpose financial reporting, focusing on asset and liability measurement.
The Office of the Accountant General has published the Annual Report Guide and templates for departments and public entities for the reporting period ending 31 March 2026.The views expressed herein are those of the author and do not necessarily reflect those of Acts Online. Acts Online accepts no responsibility for the accuracy, completeness or fairness of the article, nor does the information contained herein constitute advice, legal or otherwise.
