CIPC Notice: Guidance on Sections 30A & 30B of the Companies Act (As Amended)
LEAF Quality Systems (Pty) Ltd2026-07-30T12:56:43+02:00CIPC Notice 35 of 2026 clarifies transitional provisions for sections 30A and 30B of the amended Companies Act.
IAASB Proposes Targeted Revisions to the ISA for Audits of Less Complex Entities
LEAF Quality Systems (Pty) Ltd2026-07-30T12:55:20+02:00IAASB proposes targeted revisions to the ISA for LCE addressing fraud and going concern. Feedback due 17 November 2026.
IFRS for SMEs Accounting Standard: New Webcast and Module Available
LEAF Quality Systems (Pty) Ltd2026-07-30T12:53:15+02:00IFRS Foundation releases Module 34 on Inventories and its final transition webcast for the IFRS for SMEs Accounting Standard.
IESBA Staff Publication Highlights Ethical Considerations for Accountants Using Emerging Technologies
LEAF Quality Systems (Pty) Ltd2026-07-30T12:51:44+02:00IESBA staff publication explores ethical considerations for accountants using emerging technologies, ahead of upcoming AI guidance.
Highlights from the IAASB June 2026 Meeting
LEAF Quality Systems (Pty) Ltd2026-07-30T12:40:19+02:00Key outcomes from the IAASB's June 2026 board meeting, including ISA 330, ISA 500, ISA 520 and LCE exposure drafts.
FICA Section Commencement and Amendment of Money Laundering and Terrorist Financing Control Regulations
LEAF Quality Systems (Pty) Ltd2026-07-30T12:38:11+02:00FICA sections 30, 54, 55 and 70 commenced 1 July 2026, alongside amended money laundering regulations. Here's what changed.
IASB Issues Amendments Clarifying the Fair Value Option in IAS 28
LEAF Quality Systems (Pty) Ltd2026-07-30T12:35:20+02:00IASB issues targeted amendments clarifying fair value option eligibility in IAS 28, aligning with new IFRS 18 requirements.
IRBA Exposure Draft: Proposed Guide (Revised 20XX) for Registered Auditors on Medical Scheme Assurance Engagements
LEAF Quality Systems (Pty) Ltd2026-07-30T12:35:31+02:00IRBA issues an exposure draft guide for registered auditors on medical scheme assurance engagements. Comments are due by 27 August 2026.
IAASB Releases New ISSA 5000 Materiality FAQs to Support Consistent, Effective Application in Sustainability Assurance Engagements
LEAF Quality Systems (Pty) Ltd2026-07-30T12:30:59+02:00IAASB publishes new FAQs on applying materiality under ISSA 5000 for sustainability assurance engagements. Here's what auditors need to know.
Companies Amendment Act Changes Now Effective: Key Remuneration and Governance Implications
LEAF Quality Systems (Pty) Ltd2026-07-01T19:10:18+02:00Companies Amendment Act Changes Now Effective: Key Remuneration and Governance Implications On 22 May 2026, sections 5, 6 and 19 of the Companies Amendment Act 16 of 2024 came into operation following the publication of a Presidential Proclamation in Government Gazette 54722. These provisions introduce significant amendments to the Companies Act 71 of 2008, particularly in relation to remuneration disclosures, shareholder oversight of remuneration practices, and alternative dispute resolution mechanisms. Importantly, the amendments became effective immediately, without any formal transitional period. The commencement of these provisions has created a number of practical challenges for [...]