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 IFRS Foundation has issued a new educational module to assist entities in applying Section 23 (Revenue from Contracts with Customers) of the third edition of the IFRS for SMEs Accounting Standard.
The Anti-Fraud Collaboration has released new guidance for external auditors on exercising and maintaining professional skepticism in accordance with international auditing standards.
The Minister of Finance has issued new Regulations on Accounting Standards under the Public Finance Management Act, No. 1 of 1999, prescribing revised Standards of GRAP effective from 1 April 2027. National Treasury has updated its GRAP Knowledge Hub with new guidance on the classification of adjusting and non-adjusting events under GRAP 14.
The International Public Sector Accounting Standards Board (IPSASB) has issued amendments to IPSAS 1, IPSAS 3, and its Conceptual Framework to align the definition of materiality. 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 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.
