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CPD: New long association rules for auditors long overdue?

The 2018 edition of the International Ethics Standards Board for Professional Accountants (IESBA) Code (renamed the International Code of Ethics for Professional...

CPD: New Technologies set to Power and Audit

More data was produced in 2017 than in the previous 5 000 years of humanity.

CPD: Proposed Deferral of IFRS 17

The International Accounting Standards Board (IASB) at its meeting on 14 November 2018 tentatively decided to propose...

CPD: Accounting’s Extra-Financial Future

Beyond the classic model of Porter’s Five Forces, social expectations and environmental pressures are mounting on today’s businesses. Thankfully, tools exist to...

CPD: ISRS 4400 (Revised) A High-Level Overview of the Proposed Changes

On 15 November 2018 the International Auditing and Assurance Standards Board (IAASB) issued the exposure draft of proposed ISRS 4400 (Revised), Agreed-Upon...

CPD: Professional Scepticism and Fraud

The will and dedication of most people working in organisations will ensure a mindset that values professional scepticism, as a key audit...

CPD: The climate change bill

The goal of the Climate Change Bill is to ‘Build the Republic’s effective climate change response and the long term just transition to a...

CPD: Professional scepticism the backbone to enhancing quality

This article explores the meaning of professional scepticism including the importance of this concept in terms of the positive impact that its appropriate application...

CPD: Trust Reconstruction

Non-compliance is a reality in South Africa. What are the implications for SAICAmembers and the public at large? What to do when you know...

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...