ASB Invites Comment on Three Draft IPSASB Standards
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.-
Draft VAT Amendments Issued for Valuable Metals Reverse Charge
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General Fuel Levy Relief Adjusted and June 2026 Fuel Prices Announced
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dtic Gazettes Retrospective Competition Act Merger Thresholds and Filing Fees
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B-BBEE: Parliamentary Committee Briefed on ICT Sector Transformation and EEIP Dispute
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Employment Services Amendment Bill to Introduce R100,000 Fines for Non-Compliance
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Mastering Financial Statement Compilation: 2026 Regulatory Guide
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CIPC Mandates Black and White Scanning for Document Submissions
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CIPC Clarifies Grounds for BRP License Suspension and Revocation
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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.IPSASB Issues Consultation Paper on Presentation of Financial Statements
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.IPSASB Issues ED 97 on Making Materiality Judgments
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.IPSASB Issues ED 95: Improvements to IPSAS Accounting Standards
The International Public Sector Accounting Standards Board has issued ED 95, proposing minor improvements to align IPSAS with IFRS.IPSASB Proposes Amendments to IPSAS 40 (ED 96)
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.IFRS 20: New Standard on Regulatory Assets and Liabilities
The IFRS Foundation is developing IFRS 20, a new accounting standard for regulatory assets and liabilities, set to replace IFRS 14 in 2029.IASB Proposes Amendments to IAS 28 Fair Value Option [48c217]
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.ASB Proposes Amendments to Financial Reporting Conceptual Framework
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.National Treasury Issues Annual Report Templates for 2026
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.IAASB Launches Post-Implementation Review of ISA 540 (Revised)
The International Auditing and Assurance Standards Board (IAASB) has initiated a post-implementation review of International Standard on Auditing (ISA) 540 (Revised), Auditing Accounting Estimates and Related Disclosures.IRBA Adopts Narrow-Scope Amendments to ISQMs, ISAs, and ISRE 2400
The Independent Regulatory Board for Auditors (IRBA) has adopted narrow-scope amendments to align auditing and review standards with revised definitions of listed and public interest entities.IRBA: Final Ethics Standards for Sustainability Assurance
The Independent Regulatory Board for Auditors (IRBA) has approved the Final Pronouncement on Ethics Standards for Sustainability Assurance, introducing a new Part 5 to the IRBA Code of Professional Conduct.IFAC: Private Equity Investment in Accountancy Research
The International Federation of Accountants (IFAC) has launched a global research initiative and online resource to analyze the rapid growth of private equity investment in professional accountancy firms and its regulatory implications.ASB Issues Exposure Draft 217 on Measurement Framework Amendments
The Accounting Standards Board (ASB) has released Exposure Draft 217 (ED 217), proposing substantive amendments to Chapter 7 of the Conceptual Framework regarding the measurement of assets and liabilities in financial statements.CMS Extends Comment Deadline for Auditor Rotation Proposals
The Council for Medical Schemes has issued Circular 1 of 2026, extending the deadline for stakeholders to submit comments on proposed auditor rotation and non-audit service restrictions.IFRS Accounting Standards Effective 1 January 2026
The International Accounting Standards Board (IASB) has released the 2026 editions of the IFRS Accounting Standards, incorporating amendments to six standards and new illustrative examples for financial statement uncertainties.National Treasury: Updated GRAP 23 Accounting Guideline
The Office of the Accounting-General has released an updated Accounting Guideline for GRAP 23, clarifying the treatment of donated non-monetary assets.National Treasury: Updated GRAP 1 Accounting Guideline
The Office of the Accounting-General has released an updated Accounting Guideline for GRAP 1, providing new clarifications on the classification of investments based on substance over form.SAICA 2026 Training Regulations Published
The South African Institute of Chartered Accountants (SAICA) has released the 2026 Training Regulations and updated fee schedules for Registered Training Offices, effective from 1 January 2026.National Treasury Issues Updated GRAP Accounting and Disclosure Checklist for 2026/2027
The National Treasury has released the updated GRAP Accounting and Disclosure Checklist for the 2026/2027 financial year to assist public sector entities with compliance.IRBA Issues Reminder on Effective Auditing Pronouncements and QM Rules
The Independent Regulatory Board for Auditors (IRBA) has reminded registered auditors of the auditing pronouncements, quality management rules, and adopted standards that have recently become effective.IPSAS 51: New Standard for Tangible Natural Resources Held for Conservation
The International Public Sector Accounting Standards Board (IPSASB) has issued IPSAS 51, establishing a new framework for governments to account for tangible natural resources held for conservation purposes.ASB Issues Exposure Draft 215: Proposed Amendments to GRAP 109
The Accounting Standards Board (ASB) has released Exposure Draft (ED) 215, proposing specific amendments to the Standard of GRAP on Accounting by Principals and Agents (GRAP 109).IRBA Adopts Revised ISA 240 on Auditor Fraud Responsibilities
The Independent Regulatory Board for Auditors (IRBA) has adopted the revised International Standard on Auditing (ISA) 240, which significantly strengthens the responsibilities of auditors regarding fraud in financial statement audits.IRBA Issues Revised Illustrative Reports for Financial Sector Regulatory Returns
The Independent Regulatory Board for Auditors (IRBA) has released revised illustrative auditor’s reports for statutory returns applicable to banks, insurers, and medical schemes, clarifying the application of the Enhanced Auditor Reporting Rule.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.