Overview    

In today’s digital economy, cryptocurrencies and blockchain technologies are redefining how transactions are recorded, verified and reported. For accounting professionals, this transformation presents new opportunities alongside complex challenges in ensuring accurate financial reporting, upholding ethical standards and managing emerging risks. 

This webinar examines the key accounting, auditing and regulatory implications of digital assets, providing practitioners with the knowledge and confidence to address this rapidly evolving landscape. 

Join Caryn Maitland CA(SA) on 2 December 2025, from 10h00 to 12h00, as she translates cryptocurrency and blockchain concepts into practical insights for accounting professionals. 

Learning objectives   

By attending this webinar you will gain the following competencies:  

• Understand the fundamentals of cryptocurrency and blockchain technology in the context of financial reporting. 

• Identify the correct accounting treatment and disclosure requirements under IFRS and IFRS for SMEs. 

• Assess audit risks and determine reliable audit evidence when auditing blockchain-based transactions. 

• Evaluate tax, regulatory and anti-money laundering obligations related to digital assets in South Africa. 

• Apply professional ethics and governance principles when advising clients involved in cryptocurrency activities. 

Content  

The webinar will cover the following topics:   

• Introduction to Cryptocurrency and Blockchain 

  • Definition and evolution of digital assets 

  • Key terminology: Tokens, wallets, exchanges, mining and staking 

  • Overview of blockchain technology. 

• Accounting for Cryptocurrencies 

  • Recognition and measurement under IFRS (IAS 38, IAS 2, IFRS 9) 

  • IFRS for SMEs treatment and practical challenges 

  • Fair value considerations, volatility, and impairment 

  • Presentation and disclosure requirements 

  • Examples: Entity holding vs. trading crypto assets 

• Auditing and Assurance Implications 

  • Audit risks: Existence, valuation, and ownership verification 

  • Blockchain as an audit evidence source 

  • Reliability and limitations of third-party confirmations and block explorers 

  • Ethical and independence implications (Code of Professional Conduct and ISAs) 

• Tax and Regulatory Environment 

  • South African Revenue Service (SARS) treatment of crypto assets 

  • VAT, income tax, and capital gains tax implications 

  • Anti-Money Laundering (AML) and Financial Intelligence Centre Act (FICA) considerations 

  • Professional body requirements (SAICA, IRBA, and IFAC perspectives) 

• Governance, Ethics, and Professional Responsibility 

  • Client advisory responsibilities in a high-risk, volatile market 

  • Ethical decision-making: Integrity, objectivity, and due care 

  • Responding to non-compliance (NOCLAR) and fraud risk 

•  The Future of Accounting in a Blockchain World 

  • Tokenised assets and smart contracts in financial systems 

  • Potential integration of blockchain into audit and accounting workflows 

  • Implications for future regulatory frameworks and digital reporting 

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.    

About the 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:  

• Practising accountants including: CA(SA), Professional Accountant (SA), AGA(SA), FCCA, BAP(SA), BA(SA) and ACCA.  

• Accounting officers.  

• Registered auditors. 

• Compilers. 

• Independent reviewers. 

• Trainee accountants.   

Price               

• R 450.00 - Online admission - Individual. 

• Group Price 1 - From R337 per person (up to 5 users)  

• Group Price 2 - From R260 per person (up to 10 users)  

• Group Price 3 - From R224 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 Monthly Practice Management Series).  

Click here to find out about the Technical Resource Centre & CPD Subscription options.  

Additional material  

By attending this webinar you will be provided with:  

• A summarised slide presentation.  

• Reference documents and/or course material where available.  

• You can ask questions during the webinar and you will also have access to the presenter after the webinar.  

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 [email protected] 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: [email protected]