IAASB Announces Additional Ways to Engage on Audit Evidence and Risk Response Proposals
Leaf Quality Systems2026-09-07T15:43:18+02:00CIPC Notice 35 of 2026 clarifies transitional provisions for sections 30A and 30B of the amended Companies Act.
The IRBA Seeks Feedback on the IAASB’s Proposed Revisions to Three International Standards on Auditing Addressing Audit Evidence and Responses to Assessed Risks
LEAF Quality Systems (Pty) Ltd2026-08-28T14:10:31+02:00CIPC Notice 35 of 2026 clarifies transitional provisions for sections 30A and 30B of the amended Companies Act.
IAASB Proposes Revisions to Core Standards
LEAF Quality Systems (Pty) Ltd2026-08-28T13:55:29+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.
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.
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.
IAASB Seeks Feedback on Proposed Revisions to ISRE 2410 to Strengthen Interim Review Engagements
LEAF Quality Systems (Pty) Ltd2026-09-03T16:13:36+02:00LATEST UPDATE IAASB Seeks Feedback on Proposed Revisions to ISRE 2410 to Strengthen Interim Review Engagements The International Auditing and Assurance Standards Board has released for public consultation an Exposure Draft that proposes revisions to International Standard on Review Engagements (ISRE) 2410, Review of Interim Financial Information by the Independent Auditor of the Entity’s Annual Financial Statements. The proposed revisions represent the first comprehensive review of the standard since its issuance in 2005. These proposed revisions reflect changes in the global environment, and improvements to the audit and assurance model made over the last two [...]
Highlights from the March 2026 IAASB Meeting
LEAF Quality Systems (Pty) Ltd2026-09-03T16:13:38+02:00LATEST UPDATE Highlights from the March 2026 IAASB Meeting During the IAASB quarterly board meeting, available on: https://www.iaasb.org/meetings/iaasb-quarterly-board-meeting-0, the following was approved: The exposure draft of ISRE 2410 (Revised), available on: https://www.iaasb.org/consultations-projects/review-interim-financial-information-isre-2410 This will be published for public consultation in early May, with a 120-day comment period. The Technology Quality Management Workstream Action Plan to Develop Non-Authoritative Material, available on: chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://www.iaasb.org/_flysystem/azure-private/2026-03/0260316-Agenda-Item-3F-Approved-Tech-QM-Action-Plan.pdf This sets out the scope, approach, governance, and timeline for developing non-authoritative materials to support consistent and effective application of our quality management standards when technological tools enabled by emerging technologies are used in [...]
IESBA and IAASB Clarify Link Between ISQM 1 and FCG Viewpoints
LEAF Quality Systems (Pty) Ltd2026-04-29T13:00:45+02:00LATEST UPDATE IESBA and IAASB Complete Analysis on Linkages between ISQM 1 and FCG Viewpoints The analysis: Explains linkages and key differences between IESBA’s FCG viewpoints and ISQM 1 Highlights their mutually supportive nature and key differences in their objectives, scope, output and focus Was developed in close coordination with the IAASB, responding to calls from stakeholders. The International Ethics Standards Board for Accountants (IESBA) has released the complete analysis of the linkages, available on: https://www.ethicsboard.org/publications/linkages-between-iesba-viewpoints-and-isqm-1 between the International Standard on Quality Management (ISQM) 1, available on: https://www.iaasb.org/publications/international-standard-quality-management-isqm-1-quality-management-firms-perform-audits-or-reviews and the IESBA’s Firm Culture and Governance [...]
IESBA and IAASB Launch Joint Stakeholder Survey to Shape 2028-2031 Strategies
LEAF Quality Systems (Pty) Ltd2026-09-03T16:14:20+02:00LATEST UPDATE IESBA and IAASB Launch Joint Stakeholder Survey to Shape 2028-2031 Strategies The International Ethics Standards Board for Accountants (IESBA) and the International Auditing and Assurance Standards Board (IAASB) have launched a joint global stakeholder survey marking the beginning of work toward their respective Strategies and Work Plans (SWPs) for 2028–2031 – a period of expected significant change in the global audit, assurance and ethics landscape. The joint survey represents the first step in the boards’ strategic planning process and will help inform the development of their respective Consultation Papers. By launching a single, [...]