PCAOB Guidance on Audit Engagement Acceptance for Smaller Entities
The PCAOB has released guidance for audit firms on evaluating capacity and competence before accepting new engagements for smaller public companies and broker-dealers.-
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 PCAOB has released guidance for audit firms on evaluating capacity and competence before accepting new engagements for smaller public companies and broker-dealers.IAASB: Professional Skepticism in Revised ISA 570 and ISA 240
The IAASB has released guidance on how the revised standards for going concern and fraud risks reinforce the application of professional skepticism during audits.IESBA Releases Feedback Summary on Firm Culture and Governance
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.IFRS for SMEs: New Module on Section 7 Statement of Cash Flows
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.IFRS Foundation Issues Educational Module for Section 2 of IFRS for SMEs (Third Edition)
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.IFAC and IPSASB Release Tools for IPSAS Implementation
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).IFRS Foundation Issues Educational Module for Section 1 of IFRS for SMEs
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.IAASB Issues Fact Sheet on Revised ISA 240 (Fraud)
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.IAASB Issues Revised ISA 240 on Auditor 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.SAICA Issues 2024 Medical Schemes Accounting Guide
The South African Institute of Chartered Accountants (SAICA) has released the updated Medical Schemes Accounting Guide for the financial year ending 31 December 2024, providing essential guidance on IFRS application within the regulatory framework of the Medical Schemes Act.ASB Issues Updated FAQs on Standards of GRAP
The Accounting Standards Board (ASB) has released updated Frequently Asked Questions (FAQs) regarding the Standards of Generally Recognised Accounting Practice (GRAP), incorporating new research on asset and liability measurement.National Treasury: Updated FAQs for 2024/25 Modified Cash Standard
The National Treasury Office of the Accountant-General has released updated FAQs to guide national and provincial departments in preparing 2024/25 financial statements under the Modified Cash Standard.National Treasury Issues Modified Cash Standard for 2025/26 and 2026/27
The Office of the Accountant-General has released the Modified Cash Standard for the 2025/26 and 2026/27 financial years, as required by the Public Finance Management Act, No. 1 of 1999.PPRA 2025 Trust Account Audit Report Submission Deadlines
The Property Practitioners Regulatory Authority (PPRA) has confirmed that no extensions will be granted for the submission of 2025 trust account audit reports for practitioners with a February year-end.IODSA Guidelines: Audit Committee Fraud Risk Assessment
The Institute of Directors in South Africa (IoDSA) has highlighted updated guidelines for Audit Committees regarding the assessment and response to fraud risks, focusing on the fraud triangle of incentives, opportunities, and attitudes.IoDSA Guidance: Audit Committee Oversight of Risk [abb465]
The Institute of Directors South Africa (IoDSA) has clarified the Audit Committee’s role in risk oversight under the Companies Act and King IV.SAICA Updates Enhanced Auditor Reporting (EAR) Example Reports
SAICA has updated its repository of example audit reports for Public Interest Entities (PIEs) to assist auditors in complying with the IRBA Enhanced Auditor Reporting (EAR) Rule.Proposed IRBA Code Revisions for Sustainability Assurance
The Independent Regulatory Board for Auditors (IRBA) has released an Exposure Draft proposing significant revisions to the Code of Professional Conduct to incorporate ethics and independence standards for sustainability assurance.IPSASB ED 93: Proposed Amendments to the Definition of Material
The International Public Sector Accounting Standards Board (IPSASB) has released Exposure Draft (ED) 93, proposing amendments to the definition of material within IPSAS 1, IPSAS 3, and the Conceptual Framework.IRBA Proposes Revisions to Code of Professional Conduct
The Independent Regulatory Board for Auditors (IRBA) has issued a notice calling for public comment on proposed revisions to the Code of Professional Conduct for Registered Auditors to align with international standards.IRBA Issues Feedback on Sustainability Assurance Practice Statement Review
The Independent Regulatory Board for Auditors (IRBA) has released a Feedback Statement following its post-implementation review of South African Assurance Engagements Practice Statement (SAAEPS) 1.IFRS Foundation: Updated Going Concern Educational Material
The IFRS Foundation has updated its educational material on going concern assessments to reflect the issuance of IFRS 18 and the revised ISA 570.IAASB Issues FAQ on ISA 570 (Revised 2024) Going Concern
The International Auditing and Assurance Standards Board (IAASB) has released a Frequently Asked Questions (FAQ) document to assist with the implementation of International Standard on Auditing 570 (Revised 2024), Going Concern.IRBA Releases Newsletter Issue 69 for Q1 2025
The Independent Regulatory Board for Auditors (IRBA) has published its quarterly newsletter for January to March 2025, detailing a new strategic focus and updates to standards.IAASB Withdraws ISAE 3410 for ISSA 5000
The IAASB has confirmed the withdrawal of ISAE 3410, consolidating greenhouse gas assurance into the new ISSA 5000 framework 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.