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 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 International Auditing and Assurance Standards Board (IAASB) has issued narrow-scope amendments to align the definition of a listed entity with the publicly traded entity definition in the IESBA Code of Ethics.
The International Accounting Standards Board (IASB) has issued amendments to IFRS 19, Subsidiaries without Public Accountability: Disclosures, to incorporate reduced disclosure requirements for standards issued between February 2021 and May 2024.
The IFRS Foundation has released a near-final staff draft providing illustrative examples on how to disclose uncertainties in financial statements, specifically focusing on climate-related risks.
The International Public Sector Accounting Standards Board (IPSASB) has introduced a formal online submission process for technical and application issues related to IPSAS.
The Council for Medical Schemes has issued Circular 22 of 2025, proposing Audit Quality Indicators for the appointment of auditors under the Medical Schemes Act.
The Accounting Standards Board (ASB) has issued a call for public comment on a draft Standard of Generally Recognised Accounting Practice (GRAP) concerning the verification of social benefit liabilities.
The National Treasury has released the draft Accounting Manuals for Departments (AMD) for the 2025/26 financial year for public comment. The National Treasury has released proposed amendments to Annexure 5 of the Annual Financial Statements template for government departments for public comment. The International Accounting Standards Board has released a revised Practice Statement to align management commentary with global sustainability reporting and investor needs. The International Accounting Standards Board has issued a Request for Information as part of its Post-Implementation Review of IFRS 16 (Leases).
The Public Company Accounting Oversight Board (PCAOB) has released a new Audit Focus resource to assist auditors, particularly those in smaller firms, with the complexities of auditing accounting estimates and addressing common inspection deficiencies. The PCAOB has released guidance for audit firms on evaluating capacity and competence before accepting new engagements for smaller public companies and broker-dealers. The IAASB has released guidance on how the revised standards for going concern and fraud risks reinforce the application of professional skepticism during audits. The International Ethics Standards Board for Accountants (IESBA) has published a summary of feedback from global roundtables concerning firm culture and governance, signaling future amendments to international ethical standards.
The IFRS Foundation has released a new educational module to assist entities in applying Section 7 (Statement of Cash Flows) of the Third Edition of the IFRS for SMEs Accounting Standard. The IFRS Foundation has released a new educational module to support the application of Section 2 (Concepts and Pervasive Principles) of the third edition of the IFRS for SMEs Accounting Standard.
The International Federation of Accountants (IFAC) and the International Public Sector Accounting Standards Board (IPSASB) have released a comprehensive suite of tools to facilitate the transition from cash to accrual accounting under the International Public Sector Accounting Standards (IPSAS). The IFRS Foundation has published a technical educational module to assist in applying the scope requirements of Section 1 of the third edition of the IFRS for SMEs Accounting Standard. The International Auditing and Assurance Standards Board (IAASB) has released a Fact Sheet to support the implementation of the revised International Standard on Auditing (ISA) 240 regarding fraud responsibilities. The International Auditing and Assurance Standards Board (IAASB) has released the revised International Standard on Auditing (ISA) 240, which strengthens the auditor's role in detecting and reporting fraud.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.
