A guide to the regulatory requirements and practical application of independent reviews under the Companies Act and ISRE 2400 (Revised).
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The Global Minimum Tax Act, 2024, and the Global Minimum Tax Administration Act, 2024, introduce a 15% minimum effective tax rate for large multinational enterprises.
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The Companies and Intellectual Property Commission (CIPC) has issued Notice 25 of 2026, reminding companies of their statutory obligation to maintain accurate director information in terms of the Companies Act, No. 71 of 2008.
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All COIDA Letters of Good Standing expired on 30 April 2026; employers must submit Return of Earnings by 30 June 2026 to renew.
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The Information Regulator has invited public comment on a draft code of conduct governing the processing of personal information during gated access control procedures.
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The Financial Sector Conduct Authority (FSCA) has released two draft conduct standards for public comment, focusing on benchmark provision and the governance of market infrastructures.
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The Department of Home Affairs has released draft regulations to establish digital credentials as a formalised additional form of identity alongside physical Smart ID cards.
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The Minister of Communications and Digital Technologies has withdrawn the Draft National Artificial Intelligence (AI) Policy following the discovery of fabricated academic citations within the document.
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The Minister of Employment and Labour has issued General Notice 3910 in Gazette 54577, setting the COIDA earnings thresholds for the 2026/2027 assessment year.
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The draft Prevention and Combating of Corrupt Activities Amendment Bill, 2026 proposes a new corporate offence for failing to prevent corrupt activities by associates.
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The Department of Transport has gazetted the National Airports Development Plan, outlining a reactive application process for airport licensing and provincial infrastructure assessments.
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As of 30 April 2026, 45 Bills are currently being processed through the National Assembly and National Council of Provinces.
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A summary of national government proposals and new legislation open for public participation during May 2026.
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A draft Employment Equity Amendment Bill has been proposed to mandate pay transparency and address salary disparities based on race, gender, and disability.
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The Constitution 24th Amendment Bill, which seeks to disqualify individuals removed from office for misconduct from serving in the National Assembly or provincial legislatures, has been tabled in Parliament.
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The Department of Employment and Labour has announced an increase in the annual earnings threshold under the Basic Conditions of Employment Act, effective from 1 May 2026.
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The Department of Justice and Constitutional Development has finalised a draft Legal Practice Amendment Bill for Cabinet approval, focusing on the governance and regulatory framework of the Legal Practitioners Fidelity Fund.
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SARS has increased the allowable diesel consumption for refund claims from 80% to 100% for primary sector beneficiaries under the Customs and Excise Act, effective 1 April 2026.
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The Companies and Intellectual Property Commission (CIPC) has integrated Beneficial Ownership (BO) filings with the Annual Return process, requiring companies to trace ultimate control to natural persons.
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The Road Accident Fund has gazetted the quarterly adjustment to the statutory limit for loss of income and loss of support claims, setting the new cap at R381,510.00 effective 30 April 2026.
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The Companies and Intellectual Property Commission (CIPC) is transitioning Co-operative Director Amendments from manual processing to an automated solution on the enhanced e-Services platform.
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The Companies and Intellectual Property Commission (CIPC) has issued a notice regarding temporary delays in responding to enquiries within the Disclosures and Finance units due to the implementation of the new Customer Enquiry Management System (CEMS).
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The Presidency has released the fourth quarterly progress report for Operation Vulindlela Phase 2, detailing structural reforms in the electricity, water, and local government sectors.
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The Department of Transport has initiated a public consultation process for the draft National Rail Master Plan, intended to establish a strategic framework for South Africa’s rail network and logistics ecosystem.
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The South African Reserve Bank’s Market Practitioners’ Group has released a draft White Paper addressing the potential tax consequences of transitioning financial contracts from the Johannesburg Interbank Average Rate to the South African Rand Overnight Index Average.
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