ISO 14092:2026 Standard for Climate Change Adaptation
The International Organization for Standardization has released ISO 14092:2026, establishing a global framework for climate change adaptation planning and risk assessment.
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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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IRBA Issues Staff Audit Practice Alert 12 on Sustainability Assurance
The Independent Regulatory Board for Auditors (IRBA) has released Staff Audit Practice Alert 12, providing updated guidance and frequently asked questions regarding sustainability assurance engagements following the adoption of ISSA 5000.IPSASB Issues SRS 1: Climate-related Disclosures for Governments
The International Public Sector Accounting Standards Board (IPSASB) has issued Sustainability Reporting Standard (SRS) 1, mandating climate-related disclosures for the public sector effective 2028.ISSB Issues Targeted Amendments to IFRS S2 Climate-related Disclosures
The International Sustainability Standards Board (ISSB) has issued targeted amendments to IFRS S2 Climate-related Disclosures to refine greenhouse gas (GHG) emissions reporting requirements.IAASB Issues FAQ on ISSA 5000 Sustainability Assurance in the EU
The International Auditing and Assurance Standards Board (IAASB) has released a Frequently Asked Questions document on the relevance of ISSA 5000 to sustainability reports issued within the European Union.IFRS: Disclosing Anticipated Financial Effects under ISSB Standards
The International Sustainability Standards Board (ISSB) has released educational material to assist entities in disclosing the anticipated financial effects of sustainability-related risks and opportunities under IFRS S1 and IFRS S2.IAASB: FAQs on ISAE 3000 and ISSA 5000 Transition
The International Auditing and Assurance Standards Board (IAASB) has issued a Frequently Asked Questions (FAQ) document clarifying the transition from ISAE 3000 (Revised) to the new International Standard on Sustainability Assurance (ISSA) 5000.IAASB Releases ISSA 5000 Extracts for Sustainability Assurance
The IAASB has released specific extracts from ISSA 5000 to assist practitioners in distinguishing between limited and reasonable assurance requirements for sustainability reporting.IESBA Releases List of Prohibitions for PIEs under IESSA
The International Ethics Standards Board for Accountants (IESBA) has issued a list of specific prohibitions for Public Interest Entities (PIEs) under the International Ethics Standards for Sustainability Assurance (IESSA).IESBA Releases Comparison of IESSA and IESBA Code
The International Ethics Standards Board for Accountants (IESBA) has issued a staff publication comparing the International Ethics Standards for Sustainability Assurance (IESSA) with the existing IESBA Code of Ethics to support practitioners in sustainability assurance engagements.IFRS Foundation Issues Guidance on IFRS S2 Transition Plan Disclosures
The IFRS Foundation has published new implementation guidance for climate-related transition plan disclosures under IFRS S2.IFRS Foundation Releases E-Learning for ISSB Standards
The IFRS Foundation has launched four e-learning modules to assist entities in implementing IFRS S1 and IFRS S2 sustainability disclosure standards.ISSB: Exposure Drafts on SASB Standards and IFRS S2 Guidance
The International Sustainability Standards Board (ISSB) has released exposure drafts proposing amendments to the SASB Standards and industry-based guidance for IFRS S2.IAASB and IESBA Issue Joint FAQs on Sustainability Assurance Standards
The IAASB and IESBA have released joint FAQs to support the interoperability of ISSA 5000 and the International Ethics Standards for Sustainability Assurance (IESSA).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.