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 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 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.
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. 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. 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.
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.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.
