professional conduct Archives - Leaf Quality Systems (Pty) Ltd

High Court Judgment on Case between the IRBA and the Auditor of a Property Owners’ Association
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High Court Judgment on Case between the IRBA and the Auditor of a Property Owners’ Association

Leaf Quality Systems2025-11-28T13:27:38+02:00

LATEST UPDATE High Court Judgment on Case between the IRBA and the Auditor of a Property Owners’ Association South Africa’s Independent Regulatory Board of Auditors (IRBA) was sharply criticised by Judge Mandlenkosi Motha of the High Court in Johannesburg for failing to follow the provisions of the Auditing Professions Act (APA) when investigating a complaint against an auditor. The procedure followed was antithetical to the APA Thomas Lessing, member of the Serengeti Estates Property Owners Association NPC (Sepoa), brought an application to review and set aside a decision taken by IRBA regarding 10 complaints he [...]

High Court Judgment on Case between the IRBA and the Auditor of a Property Owners’ AssociationLeaf Quality Systems2025-11-28T13:27:38+02:00

Pending Disciplinary and Finalised Investigation Matters
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Pending Disciplinary and Finalised Investigation Matters

Leaf Quality Systems2025-11-26T12:21:36+02:00

LATEST UPDATE Pending Disciplinary and Finalised Investigation Matters In the latest issue of IRBA News, Issue 71, six disciplinary matters pending disciplinary hearings and 16 finalised investigation matters were reported. Current open matters involve eight categories of improper conduct. The most common charge remains insufficient appropriate audit evidence. Other frequent charges include dishonesty and integrity issues, as well as failure to exercise due care and skill. In several investigation matters, among others, sufficient, appropriate audit evidence was not obtained for material balances and disclosures; material misstatements were not appropriately identified, evaluated and addressed; a risk [...]

Pending Disciplinary and Finalised Investigation MattersLeaf Quality Systems2025-11-26T12:21:36+02:00

Applying Ethics in Practice Webinar
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Applying Ethics in Practice Webinar

LEAF Quality Systems (Pty) Ltd2025-09-03T15:07:05+02:00

A practical ethics webinar for accounting and audit professionals What You Will Learn Ethics plays a fundamental role in acting in the public interest and delivering quality audit services. Ethics also forms an integral part of the audit profession’s code of conduct and requires proper knowledge by all participants in the profession. Auditors can only apply an appropriate level of professional scepticism during audits, if they are independent. It is, therefore, crucial for auditors to always be aware of the latest changes in the ethics landscape, and understand how to apply relevant ethical requirements in [...]

Applying Ethics in Practice WebinarLEAF Quality Systems (Pty) Ltd2025-09-03T15:07:05+02:00