SHEroes Hybrid Event - David Patricios (Video)

The continued tragic failure rate of Projects requires Internal Audit to be part of the solution and not bystanders.

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.

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

The risks auditors face, have increased substantially in the last few years and continue to do so.

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...

The recently released accounting standard, IFRS 9 (2013) – General hedge accounting could offer some welcome relief to corporate South Africa.

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.

Proposed amendments to financial and disclosure requirements in the extractive industries sector will see a significant overhaul of existing standards and greater obligations on entities to declare information on a number of activities that currently may go unreported.