Pending Disciplinary and Finalised Investigation Matters
LEAF Quality Systems (Pty) Ltd2026-08-28T13:55:36+02:00CIPC Notice 35 of 2026 clarifies transitional provisions for sections 30A and 30B of the amended Companies Act.
Pending Disciplinary and Finalised Investigation Matters
LEAF Quality Systems (Pty) Ltd2026-09-03T16:13:38+02:00LATEST UPDATE Pending Disciplinary and Finalised Investigation Matters In the latest issue of IRBA News, Issue 73, eight disciplinary matters pending disciplinary hearings and 22 finalised investigation matters were reported. Current open matters involve eight categories of improper conduct. The most common charge is failure to exercise due care and skill. Other frequent charges include insufficient appropriate audit evidence, dishonesty and integrity issues, as well as non-declaration of assurance work. Tax and accounting issues, independence, the Prevention and Combating of Corrupt Activities Act, and executor or trustee duties make up the remaining categories. In several [...]
Pending Disciplinary and Finalised Investigation Matters
LEAF Quality Systems (Pty) Ltd2026-09-03T16:14:21+02:00LATEST UPDATE Pending Disciplinary and Finalised Investigation Matters In the latest issue of IRBA News, Issue 72, six disciplinary matters pending disciplinary hearings and 20 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; appropriate professional [...]