Regulations Archives - Leaf Quality Systems (Pty) Ltd

CSOS Consolidated Practice Directive 1 of 2025

Leaf Quality Systems2025-08-28T16:29:29+02:00

LATEST UPDATE CSOS Consolidated Practice Directive 1 of 2025 The Community Schemes Ombud Service (CSOS) has released a Consolidated Practice Directive replacing all previous directives, circulars and guidelines with a single, unified document. This new directive aims to provide a comprehensive and consistent framework for managing community schemes such as sectional title schemes, homeowners' associations and retirement housing schemes. The directive may be accessed on: https://csos.org.za/practice-directives/ more LEAFQuest Advance Your Knowledge in Auditing Enroll in Our Latest Courses! Quests List LEAFQuest [...]

NOCLAR – Non-compliance with Law and Regulations

2021-09-19T17:37:48+02:00

Non-compliance with laws and regulations Ethical requirements in responding to non-compliance with laws and regulations (NOCLAR) have been in place for several years. Despite this, many practitioners still seem to be uncertain about when and how to apply these requirements — and how they interact with professional standards and local legislative requirements Auditing requirements When performing an audit, practitioners need to comply with the requirements of ISA 250 (Revised). Auditors have to consider laws and regulations which have a material, direct or indirect impact [...]