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Recent Updates & News
Revised Illustrative Reports and Applicability of the EAR Rule
By Leaf Quality Systems|2025-12-09T14:23:17+02:00December 9th, 2025|Categories: Latest Updates|Tags: audit reporting, CFAS, EAR Rule, financial statements, IESBA Code, illustrative reports, IRBA, ISA 700 Revised, PIE independence requirements, Public Interest Entities, regulatory returns, SAAPS 3, South Africa auditing|
LATEST UPDATE Revised Illustrative [...]
IASB Issues Illustrative Examples on Reporting Uncertainties in Financial Statements
By Leaf Quality Systems|2025-12-09T13:32:29+02:00December 9th, 2025|Categories: Latest Updates|Tags: accounting guidance, climate-related disclosures, disclosure requirements, financial reporting, financial statements, IASB, IFRS, IFRS Standards, illustrative examples, reporting uncertainties|
LATEST UPDATE IASB Issues [...]
IRBA Highlights Heightened Responsibilities and Risks in Auditing Listed Entities
By Leaf Quality Systems|2025-12-09T13:30:03+02:00December 9th, 2025|Categories: Latest Updates|Tags: audit firms, audit inspections, Audit Regulation, IFIAR Core Principles, IRBA, IRBA Code, ISA standards, listed entities, PIEs, Public Interest Entities, quality management|
LATEST UPDATE IRBA Highlights [...]
IAASB Publishes New Illustrative Reports to Support ISSA 5000 Implementation
By Leaf Quality Systems|2025-12-09T13:20:03+02:00December 9th, 2025|Categories: Latest Updates|Tags: Assurance Engagements, assurance reporting, Global Assurance Standards, IAASB, IAASB guidance, illustrative reports, ISSA 5000, Sustainability Assurance, sustainability compliance, Sustainability Reporting, sustainability standards|
LATEST UPDATE IAASB Publishes [...]
King V (2025)
By Leaf Quality Systems|2025-11-28T14:22:18+02:00November 28th, 2025|Categories: Latest Updates|Tags: accountability, Corporate Governance, disclosure framework, ESG Reporting, ethical leadership, governance code, governance principles, governance reforms, IoDSA, King Committee, King IV replacement, King V, organisational ethics, South Africa governance, transparency|
LATEST UPDATE King V [...]
Anti-Fraud Collaboration Publication: The Role of the Auditor: Exercising and Maintaining Professional Scepticism
By Leaf Quality Systems|2025-11-28T14:16:44+02:00November 28th, 2025|Categories: Latest Updates|Tags: anti-fraud collaboration, audit best practices, audit guidance, audit profession, Audit quality, Auditor Independence, auditor responsibilities, external audit, fraud prevention, fraud risk, governance and oversight, PCAOB standards, professional judgement, professional scepticism, US auditing standards|
LATEST UPDATE Anti-Fraud Collaboration [...]
ISSA 5000 FAQs: Relevance of ISSA 5000 to Assurance on Sustainability Reports in the European Union
By Leaf Quality Systems|2025-11-28T14:12:16+02:00November 28th, 2025|Categories: Latest Updates|Tags: assurance guidance, assurance standards, Audit and Assurance, Corporate Sustainability Reporting Directive, CSRD, ESG Reporting, ESRS, EU reporting requirements, EU sustainability reporting, IAASB, IAASB FAQs, interoperability, ISSA 5000, materiality, scalability, Sustainability Assurance, sustainability assurance engagements, sustainability frameworks, sustainability reports|
LATEST UPDATE ISSA 5000 [...]
IAASB Technology Position: Technology Catalogue of Issues and Possible Actions
By Leaf Quality Systems|2025-11-28T14:08:38+02:00November 28th, 2025|Categories: Latest Updates|Tags: audit guidance, audit oversight, audit profession, Audit quality, Audit Standards, audit standards update, Audit Technology, audit work plan, auditing innovation, digital transformation, emerging technologies, IAASB, IAASB projects, IAASB Technology Position, stakeholder feedback, technological developments, Technology Catalogue, technology gap analysis, technology in auditing, technology-related issues|
LATEST UPDATE IAASB Technology [...]







