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ensure inbox delivery please add</a> <a href="mailto:Integritax@saicanews.co.za" rel="noopener" style="color: #00aeef; text-decoration: none" target="_blank">saicanewsletters@saicanews.co.za</a> to your safe sender list<br>
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<td style="height: 17px; width: 300px"><strong>Dear Peet&nbsp; &nbsp;&nbsp;</strong></td>
<td style="height: 17px; text-align: right; width: 300px" align="right"><strong>Membership No.: 03240972</strong></td>
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<td colspan="2" style="height: 17px; width: 300px"><span style="color: #174c90; font-size: medium"><strong>Assurance</strong></span></td>
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<td style="height: 17px; width: 600px"><a href=
"https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067605" style=
"color: #00aeef; text-decoration: none">ISA 600 Revised Training taking place on Wednesday, 19 June 2024</a><br>
Register to join SAICA’s upcoming training session to explore the key updates and practical applications of the ISA 600 Revised standard.&nbsp;</td>
<td style="height: 17px; width: 600px"><a href=
"https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067606" style=
"color: #00aeef; text-decoration: none">SAICA FAQs on the ISA for Less Complex Entities</a><br>
While the standard has not yet been adopted yet in South Africa, SAICA has issued frequently asked questions on the ISA for Less Complex Entities to introduce the standard in the South African context.</td>
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<td colspan="2" style="height: 17px; width: 300px"><a href=
"https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067607" style=
"color: #00aeef; text-decoration: none">IASB launches review of accounting for intangibles</a><br>
The International Accounting Standards Board is considering whether IFRS Accounting Standard requirements for intangible assets remain relevant today, following concerns from stakeholders.</td>
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<td style="height: 17px; width: 300px"><a href=
"https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067608" style=
"color: #00aeef; text-decoration: none">Auditing Considerations Related to Commercial Real Estate</a><br>
The PCAOB released a new staff Spotlight report, “<a href=
"https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067609" style=
"color: #00aeef; text-decoration: none">Auditing Considerations Related to Commercial Real Estate</a>” which highlights important considerations and examples for auditors related to commercial real estate (CRE), as they plan and conduct audits and
reviews of interim financial information in many industries with CRE exposure.</td>
<td style="height: 17px; width: 300px"><a href=
"https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067610" style=
"color: #00aeef; text-decoration: none">PCAOB Staff Report Shares Observations on How Root Cause Analysis Can Drive Audit Quality</a><br>
The PCAOB released a new staff Spotlight report, “<a href=
"https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067611" style=
"color: #00aeef; text-decoration: none">Root Cause Analysis – An Effective Practice To Drive Audit Quality</a>.” Root cause analysis (RCA) is predicated on the belief that a problem is best solved by attempting to address, to correct, or to
eliminate the fundamental cause or causes of the problem.</td>
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<td colspan="2" style="height: 17px; width: 300px"><a href=
"https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067612" style=
"color: #00aeef; text-decoration: none">IIA Opens Public Comment Survey for Cybersecurity Topical Requirement</a><br>
The Institute of Internal Auditors is pleased to invite internal audit leaders and stakeholders to participate in the global Topical Requirements public comment survey on the draft pilot Cybersecurity Topical Requirement. Participants are invited to
submit their feedback between April 3 - July 3, 2024 via the survey.</td>
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<td colspan="2" style="width: 300px"><font color="#174C90" size="3"><b>Banking</b></font></td>
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<td colspan="2" style="width: 300px"><strong>Proposed Directives - Completion of regulatory returns relating to credit risk forms</strong> <a href=
"https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067613" style=
"color: #00aeef; text-decoration: none">BA 200</a> <strong>and</strong> <a href=
"https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067614" style=
"color: #00aeef; text-decoration: none">BA 210</a><br>
The directives guide banks on the completion and submission of forms BA200 and BA210, ensuring consistent credit risk reporting across banks.</td>
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<td style="width: 300px"><a href="https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067615" style=
"color: #00aeef; text-decoration: none">South African Reserve Bank launches the Corporation for Deposit Insurance (CODI)</a><br>
CODI safeguards depositors by providing automatic cover up to R100 000 per depositor per bank in the event of a bank’s collapse.</td>
<td style="width: 300px"><a href="https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067616" style=
"color: #00aeef; text-decoration: none">Operational Notice: Notice governing operational and administrative issues pertaining to repurchase transactions entered into by the Corporation for Public Deposits (CPD)</a><br>
To participate in repo transactions, counterparties must be approved, duly registered, and comply with all relevant laws and regulations.</td>
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<td style="width: 300px"><a href="https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067617" style=
"color: #00aeef; text-decoration: none">The SARB releases Roadmap towards inclusive digital payments</a><br>
The roadmap aims to enhance competition, innovation, cost-effectiveness, interoperability, and financial inclusion in South Africa’s payment system.</td>
<td style="width: 300px"><a href="https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067618" style=
"color: #00aeef; text-decoration: none">2024 Banking seminar - 14 June 2024</a><br>
This year’s event will explore the future of banking, focusing on FinTech, sustainable finance and regulatory developments of relevance to the banking industry.&nbsp;<br>
&nbsp;</td>
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<td colspan="2" style="height: 17px; width: 300px"><span style="color: #174c90; font-size: medium"><strong>Ethics</strong></span></td>
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<td colspan="2" style="height: 17px; width: 300px"><a href=
"https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067619" style=
"color: #00aeef; text-decoration: none">2024 SAICA Ethics in Practice - Webcast</a><br>
Book to view Ethics in practice series. Each session provides opportunity to reflect on ethics values and attitudes for CPD purposes.</td>
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<td colspan="2" style="height: 17px; width: 300px">
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<td colspan="2" style="height: 17px; width: 300px"><font color="#174C90" size="3"><b>Financial Reporting</b></font></td>
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<td style="width: 300px"><a href="https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067620" style=
"color: #00aeef; text-decoration: none">IFRS 19 - <em>Subsidiaries without Public Accountability: Disclosures</em> published</a><br>
This new IFRS standard would permit a subsidiary to apply reduced disclosure requirements when applying IFRS Standards in its financial statements.<br>
&nbsp;</td>
<td style="width: 300px"><a href="https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067621" style=
"color: #00aeef; text-decoration: none">SAICA IFRS for SMEs survey - comment deadline - 31 May</a><br>
The third edition of IFRS for SMEs is expected to be published during 2025.Are you ready to implement the changes arising from the SMEs standard, share your views by completing this survey.</td>
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<td style="width: 300px"><strong>Event on the new Accounting Standard - IFRS 18 - <em>Presentation and Disclosures in Financial Statements</em>&nbsp;</strong><br>
Join SAICA on 1 July <a href="https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067622" style=
"color: #00aeef; text-decoration: none">in-person</a> or <a href=
"https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067623" style=
"color: #00aeef; text-decoration: none">webcast</a><br>
, where the IASB Board members will be walking you through these new requirements affecting SA entities.&nbsp;</td>
<td style="width: 300px"><a href="https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067624" style=
"color: #00aeef; text-decoration: none">Agenda decisions on IFRS 3, IAS 27 and IAS 37 published</a><br>
This compilation includes agenda decisions on payments contingent on continued employment during handover periods, merger between a parent and its subsidiary in separate financial statements and climate-related commitments.</td>
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<td style="width: 300px"><a href="https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067625" style=
"color: #00aeef; text-decoration: none">Proposed amendments to improve reporting of acquisitions (IFRS 3) - comment deadline - 15 July</a><br>
Access the <a href="https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067626" style=
"color: #00aeef; text-decoration: none">Investor perspective article</a> where IASB Board member discusses how the proposals in IFRS 3 &nbsp;will enable investors to better assess companies’ acquisitions.&nbsp;<br>
&nbsp;</td>
<td style="width: 300px"><a href="https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067627" style=
"color: #00aeef; text-decoration: none">Proposed amendments to IFRS for SMEs - comment deadline - 31 July</a><br>
The IASB has published proposed amendments to IFRS for SMEs to include lack of exchangeability between two currencies and disclosure requirements for supplier finance agreements to align with IFRS Accounting Standards.</td>
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<td style="width: 300px"><a href="https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067628" style=
"color: #00aeef; text-decoration: none">Financial reporting of renewable electricity contracts - comment deadline - 7 August</a>&nbsp;<br>
The IASB is proposing narrow-scope amendments on IFRS 9 and IFRS 7 to ensure that financial statements faithfully reflect the effects that renewable electricity contracts have on a company.</td>
<td style="width: 300px"><a href="https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067629" style=
"color: #00aeef; text-decoration: none">Intangible assets project</a><br>
The IASB has commenced its comprehensive review of the accounting requirements for intangibles which will assess whether the requirements of IAS 38 &nbsp;remain relevant and continue to fairly reflect current business models or whether the
requirements should be improved.</td>
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<td colspan="2" style="width: 300px"><strong>Business combinations under common control (BCUCC) project update</strong><br>
The IASB has decided not to develop requirements for reporting BCUCCs. Access the summary from <a href=
"https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067630" style=
"color: #00aeef; text-decoration: none">here</a>.</td>
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<td style="width: 300px"><a href="https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067631" style=
"color: #00aeef; text-decoration: none">Digital financial reporting</a><br>
This article provides an introduction to digital financial reporting, the IFRS digital taxonomies and the spotlight on various jurisdictions including South Africa (CIPC) to illustrate digital financial reporting developments around the world.<br>
&nbsp;</td>
<td style="width: 300px"><a href="https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067632" style=
"color: #00aeef; text-decoration: none">Feedback from the Accounting Standards Advisory Forum (ASAF) meeting</a><br>
The ASAF discussed the rate-regulated activities, post-implementation review of IFRS 9 and IFRS 15 and climate-related and other uncertainties in the financial statements projects.<br>
&nbsp;</td>
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<td style="width: 300px"><a href="https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067633" style=
"color: #00aeef; text-decoration: none">Vacancies: Accounting Standards Advisory Forum - application deadline - 30 June</a><br>
The IFRS Foundation is seeking suitable candidates for membership of the ASAF for the three-year period from January 2025 to December 2027.<br>
&nbsp;</td>
<td style="width: 300px"><a href="https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067634" style=
"color: #00aeef; text-decoration: none">Access IFRS Standards via the IFRS Standards Navigator</a><br>
IFRS Standards Navigator is a search and navigation tool which allows you to access and navigate Standards and related materials.<br>
&nbsp;</td>
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<td colspan="2" style="height: 14px; width: 600px"><strong><span style="color: #174c90; font-size: medium">Legal and Governance</span></strong></td>
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<td style="height: 14px; width: 300px"><a href=
"https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067635" style=
"color: #00aeef; text-decoration: none">Compliance in Practice series</a>&nbsp;<br>
Join us for the latest session in the SAICA Compliance in Practice series taking place on 16 May 2024, where we will be unpacking the practical processes for CIPC Annual Returns and Beneficial Ownership.&nbsp;</td>
<td style="height: 14px; width: 300px"><a href=
"https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067636" style=
"color: #00aeef; text-decoration: none">Volume 19 Issue 7</a><br>
Latest SAICA legal update includes information on the FIC Act: Draft Regulations, Immigration Act, Pension Fund Act, Tax Administration Act, Act, and various legislative changes.&nbsp;</td>
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<td style="width: 300px"><a href="https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067637" style=
"color: #00aeef; text-decoration: none">CIPC delays in processing CC and Co. reinstatements</a><br>
CIPC advise that delays should be expected in processing and responding to CC and Company re-instatement applications and deregistration enquiries.&nbsp;<br>
&nbsp;</td>
<td style="height: 14px; width: 300px"><a href=
"https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067638" style=
"color: #00aeef; text-decoration: none">The FIC events</a><br>
Register on The FIC website for face-to-face events, roadshows, telematic sessions and virtual conferences for compliance and other information.&nbsp;<br>
&nbsp;</td>
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<td colspan="2" style="height: 14px; width: 600px"><a href=
"https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067639" style=
"color: #00aeef; text-decoration: none">Precautionary suspension of senior officials in the Masters Office</a><br>
The Masters Office in Pretoria, Johannesburg and Bloemfontein has seen the suspension of its senior officials. These suspensions are as a consequence of an internal forensic investigation and an investigation conducted by the Special Investigating
Unit. Though acting officials have been appointed, we do anticipate delays in the administration of estates.&nbsp;</td>
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<td colspan="2" style="height: 14px; width: 600px"><strong><span style="color: #174c90; font-size: medium">Medical Schemes</span></strong></td>
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<td style="height: 14px; width: 300px"><a href=
"https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067640" style=
"color: #00aeef; text-decoration: none">Circular 20 of 2024: Updated operational statistics for reporting</a><br>
This circular seeks stakeholder engagement on the proposed statistics for 2024 financial year reporting purposes. Comments by <strong>31 May 2024</strong>.</td>
<td style="height: 14px; width: 300px"><a href=
"https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067641" style=
"color: #00aeef; text-decoration: none">Circular 21 of 2024: Update on Annual Statutory Returns (ASR) submissions for 2023</a><br>
The 2023 ASR system launch is delayed to June 2024 due to additional development time required.</td>
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<td colspan="2" style="height: 22px; width: 600px"><strong><span style="color: #174c90; font-size: medium">Public Sector</span></strong></td>
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<td colspan="2" style="height: 22px; width: 600px"><a href=
"https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067642" style=
"color: #00aeef; text-decoration: none">AGSA CIRCULAR 1/2024/25 - AGSA Charge-out Rates</a><br>
The Auditor-General has reviewed the charge out rates applicable to the private audit firms and pre-issuance reviewers for the 2024/25 financial year. The charge-out rates set out in annexure A of circular are appropriate for audit work performed by
private firms and pre-issuance reviewers on behalf of the AGSA and are intended only for the purpose of audits conducted on behalf of the AGSA.</td>
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<td style="height: 22px; width: 300px"><a href=
"https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067643" style=
"color: #00aeef; text-decoration: none">OAG GRAP Reporting Bulletin</a><br>
The April edition of the GRAP Reporting Bulletin provides reporting entities with further explanations on the application of GRAP 11 on Construction Contracts in the public sector. Reporting entities should familiarise themselves with the Standard
and the impact thereof on their policies and reporting.<br>
&nbsp;</td>
<td style="height: 22px; width: 300px"><a href=
"https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067644" style=
"color: #00aeef; text-decoration: none">ASB Exposure Draft 209</a><br>
The Accounting Standards Board (ASB) invites comments on the Exposure Draft of the International Public Sector Accounting Standards Board (IPSASB® ) on Amendments to Consider IFRIC Interpretations. Comment received on this Exposure Draft will be
used in formulating a response to the IPSASB. Comment should be submitted in writing by <strong>Friday,</strong>&nbsp;<strong>7 June 2024</strong>.</td>
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<td colspan="2" style="height: 22px; width: 600px"><a href=
"https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067645" style=
"color: #00aeef; text-decoration: none">Invitation for Comment: MCS</a><br>
The Office of the Accountant-General (OAG) invites comments on the Modified Cash Standard by <strong>Monday,</strong>&nbsp;<strong>30 September 2024</strong>.</td>
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<td colspan="2" style="height: 22px; width: 600px"><font color="#174C90" size="3"><b>Retirements Funds</b></font></td>
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<td style="height: 22px; width: 300px"><a href=
"https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067646" style=
"color: #00aeef; text-decoration: none">2024 Retirement Funds and Investment Management Seminar - 10 July 2024 save the date</a><br>
This year’s event will explore the two-pot retirement system, economic outlook, sustainable investing, and regulatory developments impacting the retirement funds and investment managers.&nbsp;</td>
<td style="height: 22px; width: 300px"><a href=
"https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067647" style=
"color: #00aeef; text-decoration: none">Updated Requirements for rule amendments to be submitted by retirement funds to give effect to the Two–Component System</a><br>
Funds can submit two-component amendments from 2 May to 15 July 2024. No rule revisions or consolidations will be accepted during this period.&nbsp;<br>
&nbsp;</td>
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<td colspan="2" style="height: 22px; width: 600px"><strong><span style="color: #174c90; font-size: medium">Valuations</span></strong></td>
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<td colspan="2" style="height: 22px; width: 600px"><a href=
"https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067648" style=
"color: #00aeef; text-decoration: none">International Valuation Standards Council (IVSC) Announces Board Appointments, effective April 2024</a><br>
The new board members bring diverse background and expertise which is crucial in guiding the evolution and relevance of global valuation standards.</td>
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<td style="height: 22px; width: 300px"><a href=
"https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067649" style=
"color: #00aeef; text-decoration: none">Register now: IVSC Valuation Webinar Series 2024</a><br>
This year’s series includes five sessions with international experts discussing various valuation topics and recent valuation developments.&nbsp;</td>
<td style="height: 22px; width: 300px"><a href=
"https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067650" style=
"color: #00aeef; text-decoration: none">Share your insights on ESG in the valuation process</a><br>
Share your views on the integration of Environmental, Social, and Governance (ESG) considerations within the valuation process. Comments by <strong>31 May 2024</strong>.</td>
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<td colspan="2" style="height: 22px; width: 600px"><strong><span style="color: #174c90; font-size: medium">Legal Policy</span></strong></td>
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<tr style="height: 19px" valign="top">
<td colspan="2" style="height: 19px; width: 600px"><span style="height: 10px; width: 585.219px"><a href=
"https://saica.evlink21.net/servlet/link/55771/593084/116172398/2067651" style=
"color: #00aeef; text-decoration: none">Public documents issued</a><br>
Follow the link above to read the latest on the legislative front.</span></td>
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