New IFAC Study Expands Insights beyond the G20
Fresh research from the IFAC expands its sustainability disclosure and assurance data to 20 additional jurisdictions beyond the G20. The new report, The State of Play: Beyond the G20, focuses on the Global South, with data from three jurisdictions in Latin America, six in Africa and the Middle East, and four in the Asia-Pacific region, as well as six smaller economies within the European Economic Area and Switzerland. It is available on:
Recent Articles
Fee-related Disclosures
Fee-related disclosures Audit regulators frequently identify audit documentation deficiencies when it comes to fee-related disclosures required by the IESBA Code for audits of public interest entities. Auditors often fail to document their considerations, [...]
Key Audit Issues and Trends in Fraud Risk Discussions
Fraud Risk Discussions ISA 240 requires auditors to perform specific procedures as part of the normal risk assessment procedures during audit planning to obtain information relevant to identifying risks of material misstatement, due [...]
Navigating the Path to Audit Excellence: An Overview of the IRBA 2025 Public Inspections Report
Every year, the IRBA issues its Public Inspections Report to provide the profession with critical insights into topical deficiencies, and trends identified during the inspection of audit firms [...]
Photographic Evidence
When an auditor obtains photographic evidence to support audit procedures, the requirements for audit evidence need to be considered, i.e. Sufficient and appropriate Relevant and reliable Accurate and [...]
Key Audit Issues and Emerging Trends in Financial Reporting Compliance
Your Content Goes Here Verification of compliance with the financial reporting framework Auditors frequently make use of disclosure checklists to verify compliance with the requirements of the relevant financial reporting framework. When making [...]
Changes in the SAICA Training Regulations
SAICA recently issued their 2026 SAICA Training Regulations, effective from 1 January 2026. Training officers must ensure that the current version of the training regulations is communicated to [...]