Market Intelligence

An Agreed-Upon Procedures (AUP) Engagement involves an engagement team performing mutually agreed-upon procedures with the engaging party, presenting findings without providing assurance opinions or conclusions. These engagements can cover diverse financial and non-financial matters, from inventory verification and loan covenant compliance to system reviews and regulatory reporting, offering flexibility for organizations seeking specific procedural work tailored to their unique needs.

Mining companies face critical accounting decisions during the development phase, particularly regarding IAS 16 Property, Plant and Equipment compliance. Understanding what constitutes directly attributable costs, how to treat incidental revenue from pre-production extraction, and when to cease capitalisation can significantly impact financial reporting accuracy and regulatory compliance.

South Africa's removal from the Financial Action Task Force ("FATF") grey list in October 2025 represented an important milestone in the country's ongoing efforts to strengthen its anti money laundering...

While no new major International Financial Reporting Standards (IFRS®) have been issued so far in 2025, it is important...

A tribute to the strength, dedication, and excellence of the women who help uphold integrity and drive accountability across our organization.

This week, Amanda sits down with Moses Mbedhli, a seasoned leader in audit and risk management with over two decades of experience across both public and private sectors.