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CPD: Unpacking The Revised and Restructured Code

You may have heard that the IRBA has issued the Revised and Restructured Code ofProfessional Conduct for public comment. But, you may ask, what...

Recommend: Cryptocurrency – The cryptic treatment

In this article, Nico Fourie takes a closer look at the current classification and subsequent measurement interpretations concerning cryptocurrencies.Read the full article here.

Recommend: Carbon TAX in South Africa – What is the status quo?

When executive management and the board of directors of a company have a clear understanding of the potential impact of the proposed carbon tax...

CPD: National Minimum Wage Bill and Domestic Workers’ Minimum Wage

‘The payment of a national minimum wage cannot be waived and the national minimum wage takes precedence over any contrary provision in any contract,...

CPD: Update on IAASB Project: Emerging Forms of External Reporting Assurance

After a board meeting held in December 2017, the International Auditing and Assurance Standards Board (IAASB) issued a feedback statement to inform stakeholders of...

CPD: The New JSE Auditor Accreditation Model

Under the previous accreditation regime, the Johannesburg Stock Exchange was primarily responsible for assessing the suitability of auditors of listed companies. The responsibility has...

CPD: Strategy is About More Than Just Technology

Globally, and increasingly locally, there is growing noise about the rise of artificial intelligence (AI), which has led many technology futurists to predict a...

ANALYSIS: Auditor focus on ‘other information’

Ashika Mohan gives an overview of the auditor’s revised responsibilities under international standards to read and report on other information included in an entity’s...

ANALYSIS: AUDITING DISCLOSURES Weighing our words

Financial statement disclosures continue to expand and are increasingly qualitative and subjective. We examine the IAASB’s recent amendments to the International Auditing Standards (ISAs),...

GBE REPORTING FRAMEWORK DEBATE CONTINUES

The Accounting Standards Board proposes alternative reporting frameworks for major public entities and government business enterprises to give effect to the constitutional mandate of...