Anti-Corruption Enforcement: Progress on Commission Recommendations and Public Sector Audits
Companies Act Amendments and CIPC Beneficial Ownership Hard-Stop
PIC Board Suspends CEO Patrick Dlamini Pending Whistleblower Investigation
Constitutional Court Confirms Competition Commission Jurisdiction Over International Cartels
SIU to Probe Free State Education Projects and Great Kokstad Municipality
DoEL Publishes 26th Commission for Employment Equity Annual Report
DSBD Connect: Over 400,000 Informal Businesses Registered as Regulatory Integration Progresses
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The IFRS Foundation has released a new educational module to support the implementation of Section 9 of the third edition of the IFRS for SMEs Accounting Standard, focusing on consolidated and separate financial statements.
The International Accounting Standards Board (IASB) has issued narrow-scope amendments to IAS 21 to clarify the translation of financial statements from a non-hyperinflationary currency into a hyperinflationary presentation currency.
National Treasury has issued comprehensive guidelines for Fiscal Commitments and Contingent Liabilities (FCCL) and Unsolicited Bid Proposals (USP) to strengthen the Public-Private Partnership (PPP) regulatory framework.
The Accounting Standards Board (ASB) has issued Exposure Draft (ED) 216, proposing narrow-scope amendments to the Standards of GRAP to enhance clarity and international alignment for the 2026 reporting period. The Accounting Standards Board (ASB) has released the updated Directive 5 on the GRAP Reporting Framework for the 2026/27 financial year, applicable to public sector entities for periods starting 1 April 2026.
The Independent Regulatory Board for Auditors (IRBA) has released its 2024/2025 Annual Report, marking the completion of its five-year strategic cycle and highlighting its fourth consecutive clean audit opinion. The Independent Regulatory Board for Auditors (IRBA) has released Issue 71 of its quarterly newsletter, detailing regulatory developments, disciplinary outcomes, and standards updates for the period July to September 2025.
The Centre for Audit Quality (CAQ) has released a structured assessment tool designed to assist audit committees in evaluating the performance and independence of external auditors.
The Accounting Standards Board (ASB) has released exposure drafts for public comment concerning amendments to the GRAP standard for principal-agent arrangements and general improvements to existing standards. The IFRS Foundation has released a new educational module to support the application of Section 12 (Fair Value Measurement) of the third edition of the IFRS for SMEs Accounting Standard.
The International Ethics Standards Board for Accountants (IESBA) has released its 2025 Handbook, integrating new standards for tax planning and sustainability assurance.
The Financial Sector Conduct Authority has published its 2024/25 Integrated Annual Report, highlighting a surge in enforcement actions and the licensing of 264 crypto asset service providers. The Office of the Accountant General has released the final Accounting Manuals for Departments for the 2025/26 financial year, providing essential guidance for Modified Cash Standard compliance. The National Treasury has issued the Modified Cash Standard (MCS) Interim Financial Statements template for the 2025/2026 financial year, applicable to all national and provincial departments. The Office of the Accountant General has released the specimen annual financial statements for national and provincial departments for the financial year ending 31 March 2026. The IFRS Foundation has issued a new educational module to assist entities in transitioning to the third edition of the IFRS for SMEs Accounting Standard. The IFRS Foundation has released a new educational module for Section 19 of the third edition of the IFRS for SMEs Accounting Standard, focusing on business combinations and goodwill. The Independent Regulatory Board for Auditors (IRBA) has released updated illustrative auditor’s report templates for medical schemes to align with revised international standards and local enhanced reporting rules.
The International Public Sector Accounting Standards Board (IPSASB) has issued amendments to several standards to integrate the current operational value measurement basis, effective 1 January 2028. The Accounting Standards Board has issued Exposure Draft 214, proposing limited-scope amendments to the Standard of GRAP on Social Benefits. The Independent Regulatory Board for Auditors (IRBA) has issued revised illustrative regulatory auditor’s reports in terms of the Banks Act, No. 94 of 1990, effective for periods ending on or after 15 June 2025. The Independent Regulatory Board for Auditors (IRBA) has approved the adoption and prescription of ISA 570 (Revised 2024) to enhance auditor responsibilities regarding an entity’s ability to continue as a going concern. The Independent Regulatory Board for Auditors (IRBA) has published the revised South African Auditing Practice Statement (SAAPS) 3, providing updated illustrative reports for auditors and independent reviewers.
The International Auditing and Assurance Standards Board (IAASB) has published its 2025 Handbook, introducing a dedicated volume for the new International Standard on Sustainability Assurance (ISSA) 5000. The International Ethics Standards Board for Accountants (IESBA) has issued new staff implementation guidance on using external experts and applying the International Ethics Standards for Sustainability Assurance (IESSA), effective December 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.
