Resources

Audit and Assurance
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6 December 2023
Less Complex Entities (LCEs)
ISA for Less Complex Entities
February 2024
Audit and Assurance
Public Inspections Report - 2023
December 2023
Audit and Assurance
The property practitioners’ landscape
30 November 2023
Audit and Assurance
SAICA submission on the IRBA Exposure Draft: Proposed South African Auditing Practice Statement (SAAPS) 3 (Revised), Illustrative Reports

Corporate Reporting
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2023
Financial Reporting
Financial Instruments with Characteristics of Equity - Proposed amendments to IAS 32, IFRS 7 and IAS 1 ( Comment deadline – 29 March 2024)
2024
Financial Reporting
Business Combinations – Disclosures, Goodwill and Impairment: Proposed amendments to IFRS 3 and IAS 36 (Comment deadline – 15 July 2024)
2024
Financial Reporting
IFRS for SMEs® Accounting Standard Addendum to the Exposure Draft Third edition of the IFRS for SMEs Accounting Standard ( Comment deadline – 31 July 2024)
2023
Financial Reporting
Annual Improvements to IFRS Accounting Standards ( Comment deadline – 11 December 2023)

Ethics
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2023
Ethics Standards
Revisions to the Definitions of Listed Entity and Public Interest Entity in the SAICA Code
2022
Ethics Standards
SAICA Code of Professional Conduct 2022
1 June 2022
Ethics
SAICA Comment Letter on the IESBA definition of Engagement Team and Group Audits
22 July 2021
Webinar
Train-the-Trainer session on facilitating ethics discussions and reflection

Legislation and governance
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19 April 2024
Audit and Assurance
SAICA Legal Update 2024 Volume 19 Issue 7
05 April 2024
Audit and Assurance
SAICA Legal Update 2024 Volume 19 Issue 6
20 March 2024
Audit and Assurance
Compensation for Occupational Injuries and Diseases Act - Maximum Earnings and Minimum Assessment
08 March 2024
Audit and Assurance
SAICA Legal Update 2024 Volume 19 Issue 5

Pathways to Relevance
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February 2022
Enabling Competencies
CA of the future - 2022
December 2021
CA of the future
CA of the future VOD webcast - 2021
Enabling Competencies
The SAICA Post qualification competency framework
July 2021
Enabling Competencies
Advancing a people centric accountancy profession

Sustainability
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5 Dec 2023
Sustainability
SAICA hosts inaugural Climate Change Conference
November 2023
Sustainability
Sustainability Quarterly Brief - November 2023
April 2023
Sustainability
Sustainability Technical Committee Q4 2022 to Q1 2023 Report
December 2022
Audit and Assurance
SAICA guide on regulatory reporting duties

Tax
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24 April 2024
Tax
CZY vs SARS (High Court)
24 April 2024
Tax
Richards Bay Mining vs SARS (High Court)
24 April 2024
Tax
Ramudzuli vs SARS (High Court)
24 April 2024
Tax
Noah vs SARS (Tax Court)

Training Offices
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Jan 2024
Template - Affidavit
Jan 2024
Template - Notification Letter for possible extension or cancellation for failure to achieve competence
Jan 2024
Template - Notification Letter for failure to submit the Assessment Forms/Instruments on a timely basis
Jan 2024
Template - Notification Letter for Contravention/Potential Contravention of the Academic Progress Rule

Public Sector
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23 April 2024
Public Sector
Episode 7 - Understanding the Public Sector video series - Procurement (youtube.com)
19 April 2024
Public Sector
SAICA Submission - Ekurhuleni Metropolitan Municipality 2024-25 Budget
16 April 2024
Public Sector
Episode 6 - Understanding the Public Sector video series - Financial and Performance (youtube.com)
9 April 2024
Public Sector
Episode 5 - Understanding the Public Sector video series - The MFMA (youtube.com)

Practice
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1 January 2024
Practice
IFAC CAANZ Quality Management toolkit SMPs
1 January 2024
Practice
IFAC CAANZ Quality Management Risk Matrix
1 September 2023
Practice
Clarity on ITR12T
1 September 2023
Practice
Circular 01-2023-24 Guide on AGSA Charge out Rates