Financial Reporting - Leaf Quality Systems (Pty) Ltd

IAASB Releases New ISSA 5000 Materiality FAQs to Support Consistent, Effective Application in Sustainability Assurance Engagements
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Latest Updates

IAASB Releases New ISSA 5000 Materiality FAQs to Support Consistent, Effective Application in Sustainability Assurance Engagements

By LEAF Quality Systems (Pty) Ltd|2026-07-30T12:30:59+02:00July 22nd, 2026|Categories: Latest Updates|Tags: Audit Standards, IAASB, ISSA 5000, materiality, Sustainability Assurance|

IAASB publishes new FAQs on applying materiality under ISSA 5000 for sustainability assurance engagements. Here's what auditors need to know.

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Companies Amendment Act Changes Now Effective: Key Remuneration and Governance Implications
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General LEAF

Companies Amendment Act Changes Now Effective: Key Remuneration and Governance Implications

By LEAF Quality Systems (Pty) Ltd|2026-07-01T19:10:18+02:00June 26th, 2026|Categories: General LEAF|Tags: AGM, Alternative Dispute Resolution, auditors, Companies Act 71 of 2008, Companies Amendment Act, Companies Tribunal, Corporate Governance, directors' remuneration, governance, Prescribed Officers, remuneration disclosures, Remuneration Policy, Remuneration Report, shareholder oversight, South African company law|

Companies Amendment Act [...]

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Fee-related Disclosures
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Audit Issues & Trends

Fee-related Disclosures

By LEAF Quality Systems (Pty) Ltd|2026-07-01T18:50:22+02:00June 25th, 2026|Categories: Audit Issues & Trends|Tags: Audit documentation, audit fees, audit report amendments, Auditor Independence, fee disclosures, IESBA Code, network firms, paragraph R410.30, Public Interest Entities, regulatory scrutiny, working papers|

Fee-related disclosures Audit regulators frequently identify audit documentation [...]

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The Curious Case of the Missing Going-concern Assessment
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What's News

The Curious Case of the Missing Going-concern Assessment

By LEAF Quality Systems (Pty) Ltd|2026-07-01T18:50:36+02:00June 25th, 2026|Categories: What's News|Tags: audit assessment, auditor responsibility, Companies Act 2008, Corporate Governance, director duties, financial distress, Financial Statement Disclosure, going concern, ISA 570, reckless trading, solvency and liquidity test|

What’s News? I will limit this discussion [...]

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Exposure Draft Consolidation Exception Published by IASB
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Latest Updates

Exposure Draft Consolidation Exception Published by IASB

By LEAF Quality Systems (Pty) Ltd|2026-07-01T18:50:45+02:00June 25th, 2026|Categories: Latest Updates|Tags: accounting amendments, consolidated financial statements, Consolidation Exception, exposure draft, financial reporting feedback, IASB, IFRS for SMEs, intermediate parent company, investment entity, paragraph 9.3, SMEIG|

LATEST UPDATE Exposure Draft [...]

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Targeted Ethics Code Update on Firm Culture and Governance
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Latest Updates

Targeted Ethics Code Update on Firm Culture and Governance

By LEAF Quality Systems (Pty) Ltd|2026-07-01T18:50:53+02:00June 25th, 2026|Categories: Latest Updates|Tags: accounting ethics, compliance, Corporate Governance, ethics code, exposure draft 2026, FCG snapshot, financial regulations, firm culture, IESBA, international independence standards, New York board meeting|

LATEST UPDATE Targeted Ethics [...]

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New Educational Modules on the Third Edition of IFRS for SMEs Published
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Latest Updates

New Educational Modules on the Third Edition of IFRS for SMEs Published

By LEAF Quality Systems (Pty) Ltd|2026-07-01T18:51:01+02:00June 25th, 2026|Categories: Latest Updates|Tags: Accounting Education, accounting modules, corporate reporting, financial reporting training, foreign currency translation, IFRS for SMEs, IFRS Foundation, inventories module, property plant and equipment, provisions and contingencies, SME accounting standard, third edition IFRS|

LATEST UPDATE New Educational [...]

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IESBA Releases Snapshot on Ethics and Independence Approach to Technology
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Latest Updates

IESBA Releases Snapshot on Ethics and Independence Approach to Technology

By LEAF Quality Systems (Pty) Ltd|2026-07-01T18:51:41+02:00June 25th, 2026|Categories: Latest Updates|Tags: 2026 guidelines, accounting, accounting ethics, AI, digital assets, ethics, finance regulations, IESBA, IESBA Code, independence, technology|

LATEST UPDATE IESBA Releases [...]

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