Overview   

The past year tested accounting and tax practitioners across South Africa with relentless statutory shifts, tighter audit expectations and evolving client demands. Between the Companies Amendment Acts coming into force, CIPC beneficial ownership filings, the IRBA adopting the IAASB 2025 Handbook and the removal of the IRBA as a recognised controlling body for tax practitioners, remaining compliant required constant vigilance. Add in SARS's shift toward digital VAT modernisation and ongoing practice pressure around fees and staff capacity, and 2026 left little room for breathing space.  

As the year draws to a close, practitioners face a fresh set of immediate deadlines landing on 1 January 2027. The mandatory implementation of the IFRS for SMEs (3rd Edition) and IFRS 18, along with enhanced auditor responsibilities under ISA 570 (Revised) and ISA 240 (Revised) for December 2026 year-ends, requires urgent preparation. Ignoring these changes risks non-compliant financial reporting, restated comparatives, modified audit reports and severe operational bottlenecks during the busy season. 

Join Caryn Maitland CA(SA) on 24 November 2026 from 10h00 to 12h00 for this interactive discussion forum. Combining an informal "2026 Wrapped" debrief with a practical readiness check, this session helps you evaluate what worked in 2026, address outstanding risk areas and establish an actionable December roadmap for 2027 . 

Learning objectives and competencies developed 

Through real-world case studies, practical examples and an in-depth analysis of the latest regulatory developments, this webinar will equip you with the following competencies: 

• Understand the key legislative, regulatory and professional changes of 2026, and how they affected practice in real terms. 

• Know what must be completed in December 2026 to prepare for IFRS for SMEs (3rd Edition) and IFRS 18, including transition planning and restated comparatives. 

• Assess the practical effect of ISA 570 (Revised) and ISA 240 (Revised) on engagement letters, planning, and upcoming audit and review cycles. 

• Evaluate SARS’s proposed VAT e-invoicing and real-time reporting framework to prepare client accounting systems and capture advisory opportunities. 

• Reflect on fee recovery, client continuance, staff capacity and AI adoption to build an actionable practice management strategy for 2027 

Content to be discussed 

  The following topics are under discussion for this month:  

• Your 2026 Wrapped 

  • Interactive polls: stress drivers, SARS/CIPC friction points and key industry trends. 

  • Practical reflection on what worked and what failed in practice this year. 

• What changed in 2026 

  • Companies Amendment Acts 16 and 17 of 2024 (Sections 5, 6 and 19 in force May 2026). 

  • CIPC beneficial ownership registers, declarations and annual return filings. 

  • IRBA adoption of the IAASB 2025 Handbook and rejection of the ISA for LCE. 

  • Removal of the IRBA as an RCB for tax practitioners and Tax Administration Act Chapter 18 registration rules. 

• What lands on 1 January 2027 

  • IFRS for SMEs (3rd Edition) effective 1 January 2027: Section 35 transition and restated comparatives. 

  • Key standards changes: revenue, fair value, financial instruments, business combinations and consolidations. 

  • IFRS 18 Presentation and Disclosure: operating, investing and financing categories, subtotals and management-defined performance measures. 

  • December 2026 action plan: client impact assessments, comparative data collection, software and IAS 8 / Section 10 disclosures. 

• The assurance clock 

  • ISA 570 (Revised 2024) Going Concern and ISA 240 (Revised 2025) Fraud for periods beginning on or after 15 December 2026. 

  • Enhanced going concern and fraud disclosures in auditor reports. 

  • Engagement partner responsibilities, engagement letter updates and resourcing for reviews and audits. 

• SARS goes digital 

  • SARS VAT Modernisation Consultation Paper: mandatory structured e-invoicing and five-corner model. 

  • Near real-time e-reporting, pre-populated VAT returns and indicative timelines. 

  • Advisory opportunities: readiness assessments, system selection, master data clean-up and process redesign. 

• Practice reset 

  • Client acceptance, continuance and disengagement strategies. 

  • Fee recovery, scope creep, WIP management and updated pricing models. 

  • Staff capacity, wellbeing, ISQM 1 annual evaluation and AI governance under POPIA. 

Obtaining your CPD certificate 

This training is compliant with the International Education Standard (IES7) issued by the International Federation of Accountants and recognised for CPD by relevant professional bodies including ACCA, CIMA, IAC, IIA, SAICA and SAIPA. 

All attendees are issued with a CPD certificate available in an online profile.   

 Meet your presenter 

 Caryn Maitland CA(SA) 

Caryn Maitland is a Chartered Accountant (SA). She has been a member of IRBA as a registered auditor and accountant since 2002 and is also a registered member of SAICA. 

Caryn has lectured Auditing and Accounting at various institutions and has conducted independent workshops and seminars for professional accountants since 2006 on various topics. She has presented on the national tour for the annual Legislation Update with ProBeta Training (Pty) Ltd in 2014 and 2015, as well as on the FASSET national tour for the Tax Administration Act in 2014.  Caryn is also involved with the annual SAICA SMP Technical tour. 

Who should attend? 

The following persons will benefit from attending this webinar: 

• Professional accountants such as CA(SA), BAP(SA), AGA(SA), Professional Accountant (SA), FCCA, BA(SA) and ACCA. 

• Registered auditors. 

• Company directors. 

• Financial managers. 

• Registered tax practitioners.  

• Trainee accountants.  

Price 

• Individual Booking: R380.00  

• Company Booking: 

  • Group Price 1 - From R198 per person (up to 5 users)  

  • Group Price 2 - From R153 per person (up to 10 users)  

  • Group Price 3 - From R132 per person (over 11 users) 

Steps to register for the event:  

If you already have a profile, login and register for the webinar. 

If you don’t have a profile, create a free profile then login and register for the webinar. Click here to create a free profile (There is no charge to create a profile and gain access to our free content). 

To find out about the Resource Centre, Accounting Library and CPD Subscription Plans, click here . 

Corporate training solutions 

At SA Accounting Academy, we recognise the evolving needs of businesses in today's dynamic environment. Beyond our standard webinar offerings, we provide tailored corporate training solutions designed to empower your team with the latest in accounting and professional skills. Whether you're looking for online sessions or face-to-face training, our programs are crafted to ensure a comprehensive and engaging learning experience. 

Drawing inspiration from modern training methodologies, our corporate solutions are interactive, adaptable, and focused on real-world applications. We prioritise hands-on learning, ensuring your team can immediately apply their newfound knowledge in practical scenarios. 

Interested in a bespoke corporate training experience? Reach out to us at corporate@accountingacademy.co.za or call 010 593 0466. Together, let's design a training program that elevates your team's capabilities and aligns with your organisational goals. 

Contact us 

Have any questions or need any assistance? Contact us today! 

• Online chat through our website. 

• WhatsApp: Start chatting (+27635026114) 

• Phone: 010 593 0466 

• E-mail: ticket@accountingacademy.co.za