New podcast on the IFRS for SMEs Accounting Standard
LEAF Quality Systems (Pty) Ltd2026-09-03T16:13:34+02:00CIPC Notice 35 of 2026 clarifies transitional provisions for sections 30A and 30B of the amended Companies Act.
IFRS for SMEs Accounting Standard: New Module Available
LEAF Quality Systems (Pty) Ltd2026-08-28T13:55:23+02:00CIPC Notice 35 of 2026 clarifies transitional provisions for sections 30A and 30B of the amended Companies Act.
Auditing JSE Listed Entities Webinar
Leaf Quality Systems2026-09-02T14:36:21+02:00A Practical Introduction to Auditing Listed Companies in South Africa Overview Auditing a JSE-listed entity introduces additional requirements and considerations that auditors need to understand before commencing an engagement. For first-time listed company auditors, navigating the JSE requirements, King Code, governance expectations, and related regulatory considerations can be particularly challenging. This 3-hour training course provides a practical introduction to the JSE environment and the auditor's role when auditing a listed entity. Rather than overwhelming participants with detailed requirements, the course focuses on developing an understanding of the key requirements, where to find relevant information, and [...]
Fraud: ISA 240 (Revised) Webinar
Leaf Quality Systems2026-07-20T12:35:19+02:00Understanding the revised fraud standard and its impact on audit engagements Overview Although auditors are not forensic investigators, they have a fundamental responsibility to apply professional scepticism throughout every audit engagement. High-profile corporate failures across the globe have intensified public scrutiny of auditors' responsibilities relating to fraud, leading to increased expectations from regulators, investors, and other stakeholders. To address evolving fraud risks, changing public expectations, and increasingly complex business environments, the revised ISA 240 introduces enhanced requirements for identifying, assessing, and responding to fraud risks during an audit. This practical course provides participants with a [...]
Fraud: ISA 240 (Revised) Webinar
Leaf Quality Systems2026-07-20T12:23:48+02:00Understanding the revised fraud standard and its impact on audit engagements Overview Although auditors are not forensic investigators, they have a fundamental responsibility to apply professional scepticism throughout every audit engagement. High-profile corporate failures across the globe have intensified public scrutiny of auditors' responsibilities relating to fraud, leading to increased expectations from regulators, investors, and other stakeholders. To address evolving fraud risks, changing public expectations, and increasingly complex business environments, the revised ISA 240 introduces enhanced requirements for identifying, assessing, and responding to fraud risks during an audit. This practical course provides participants with a [...]
Compilation of Agenda Decisions – Volume 14 published
LEAF Quality Systems (Pty) Ltd2026-07-01T18:51:48+02:00LATEST UPDATE Compilation of Agenda Decisions – Volume 14 published The IFRS Foundation has published its 14th Compilation of Agenda Decisions by the IFRS Interpretations Committee (Committee), from November 2025 to April 2026, available on: https://www.ifrs.org/content/dam/ifrs/supporting-implementation/agenda-decisions/agenda-decision-compilations/compilation-agenda-decisions-vol-14-nov2025-april2026.pdf Agenda decisions are integral to the consistent application of IFRS Accounting Standards. This compilation includes eight new agenda decisions and updates to six previously published agenda decisions: Viewing agenda decisions By date – the How we help support consistent application of IFRS Accounting Standards page organises each agenda decision by publication date and includes previous compilations of agenda decisions, [...]
IASB issues IFRS 20 to improve financial reporting for companies subject to rate regulation
LEAF Quality Systems (Pty) Ltd2026-07-01T18:52:09+02:00LATEST UPDATE IASB issues IFRS 20 to improve financial reporting for companies subject to rate regulation The International Accounting Standards Board (IASB) issued IFRS 20 Regulatory Assets and Regulatory Liabilities, a new Accounting Standard for companies subject to a specific type of rate regulation that determines how much and when a company can charge customers. It aims to help investors better understand how that rate regulation affects a company’s financial performance, financial position and its prospects for future cash flows. The new Standard requires companies to account for the effects of differences in timing in their [...]
Effective date of sections 30m 30A and 30B of the Companies Act
LEAF Quality Systems (Pty) Ltd2026-09-03T16:13:34+02:00LATEST UPDATE Effective date of sections 30m 30A and 30B of the Companies Act Sections 5, 6 and 19 of the Companies Amendment Act 16 of 2024 are now effective from 22 May 2026. Key changes include: Section 30, which requires AFS disclosure of remuneration and benefits received by each individually named director and prescribed officer Section 30A, which requires all public companies and state-owned companies to prepare and present a Remuneration Policy for approval at the AGM Section 30B, which requires public companies and state-owned companies to prepare a remuneration report for the preceding [...]
Going Concern: ISA 570 (Revised 2024) Webinar
Leaf Quality Systems2026-06-17T13:51:48+02:00Understanding Going Concern (Revised 2024) Overview The going concern concept is a fundamental accounting assumption that an entity will continue operating in the foreseeable future to fulfil its commitments, obligations and objectives, rather than being forced to liquidate or cease operations in the short term. ISA 570 (Revised 2024) strengthens the auditor’s responsibilities when evaluating management’s assessment of going concern. The revised standard was issued following high-profile corporate failures that raised concerns about audit effectiveness and the robustness of going concern evaluations. While IFRS does not change recognition and measurement under going concern, the auditor’s [...]
Going concern: ISA 570 (Revised 2024) Webinar
Leaf Quality Systems2026-07-07T00:09:04+02:00Understanding Going Concern (Revised 2024) Overview The going concern concept is a fundamental accounting assumption that an entity will continue operating in the foreseeable future to fulfil its commitments, obligations and objectives, rather than being forced to liquidate or cease operations in the short term. ISA 570 (Revised 2024) strengthens the auditor’s responsibilities when evaluating management’s assessment of going concern. The revised standard was issued following high-profile corporate failures that raised concerns about audit effectiveness and the robustness of going concern evaluations. While IFRS does not change recognition and measurement under going concern, the auditor’s [...]