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 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.
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.
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.
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.
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.
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.
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.
The Office of the Accounting-General has released an updated Accounting Guideline for GRAP 23, clarifying the treatment of donated non-monetary assets. 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.
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. 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. 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.
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. 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). 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. 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 International Federation of Accountants (IFAC) has released the 2026 Handbook of International Education Standards, incorporating revised standards effective 1 July 2026. The South African Institute of Chartered Accountants (SAICA) has released updated guidance regarding auditor opinions required under the Sectional Titles Schemes Management Regulations. The South African Institute of Chartered Accountants (SAICA) has released an updated version of the Medical Schemes Accounting Guide for 2025, providing revised guidance on IFRS compliance and Council for Medical Schemes (CMS) reporting requirements. The IAASB has released narrow-scope amendments to its standards to align with new IESBA ethical requirements for using the work of external experts.
The IFRS Foundation has released a suite of educational resources, including 11 modules and 5 webcasts, to support the implementation of the third edition of the IFRS for SMEs Accounting Standard.
National Treasury has issued a GRAP Reporting Bulletin providing guidance on the recognition, measurement, and disclosure of surplus funds under the PFMA and National Treasury Instruction No. 03 of 2025/26.
The International Accounting Standards Board (IASB) has released an Exposure Draft proposing a new accounting model to align interest rate risk management with financial reporting.
The Independent Regulatory Board for Auditors (IRBA) has issued a reminder regarding the regulatory obligations and quality management requirements for firms auditing listed entities under the JSE Listings Requirements.
The International Accounting Standards Board (IASB) has issued updated illustrative examples to assist companies in applying IFRS Accounting Standards when reporting the effects of uncertainties, including climate-related risks.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.
