Accounting (IFRS, etc) 

• Standards – What’s new?  

  • IFRS Monthly News Summary 

Auditing (IRBA, IAASB, etc): 

• Standards:  

  • New 2026 IAASB Handbook 

• Legal/Ethics:  

  • IESBA Handbook 2026 Edition 

• Other:  

  • US: Audit Insider - July/August 2026 

  • Audit Committee Insights - September 2026 

  • Audit Committee Practices Report 

CIPC: 

• Notices and Practice Notes issued (enforcement and to customers): 

  • Notice 41 of 2026: Obligation to maintain an accurate registered office and physical address 

  • Notice 44 of 2026: Annual BO and AR filing non-compliance: List of entities 

  • Beneficial Ownership Register to Enhance Financial Integrity and Combat Money Laundering 

Anti-Money Laundering and FICA 

• FIC Advisory & Guidance:  

  • Directive 12 on submissions of RMCPs 

  • 2025/26 Annual Report 

  • Draft PCC 126 on dealers in precious metals and dealers in precious stones 

Sustainability & Integrated Reporting 

• Important issues: 

  • SAICA Sustainability Snapshot: Is South Africa’s Assurance Profession Ready for ISSA 5000? 

  • IESBA: New Staff Questions & Answers - International Ethics Standards for Sustainability Assurance (IESSA) 

Labour Law: 

• Employment law: 

  • UIF welcomes Hawks’ arrest in R1.1million fraud case 

Other Laws & Regulations affecting your client AND impact on NOCLAR: 

• This month’s big 5: 

  • SAICA Legal Update 2026 Volume 21 Issue 16 covers new relevant National laws up to 11 Sep 2026: 

• Other acts and articles: 

  • SAICA Retention of Records Guide (updated) 

  • SAICA Guide on Regulatory Reporting Duties (updated) 

SARS: 

• Guides (new, updated & issued): 

  • Quick Guide – Alternative Dispute Resolution (Issue 2) 

  • 5 Updated guides re EMP501 

  • Guide to Diesel Refund Relationship Management 

  • 2 General Guides updated 

  • Update: Tax Avoidance & Reportable Arrangement Guide 

• Interpretation Notes (updated & issued): 

  • Interpretation Note 54 (Issue 3) – Deductions Not Allowed – Corrupt Activities, Fines and Penalties, and Fruitless and Wasteful Expenditure 

  • IN 146 (Issue xx) – Meaning of “Deemed to Be One and the Same Person” For Determining the Entitlement to the Wear-and-Tear Allowance Under an Amalgamation Transaction 

  • IN 74 (Issue 4) - Deduction and Recoupment of Expenditure Incurred on Repairs 

• Notices and other publications issued: 

  • SARS’s Voluntary Disclosure Programme (VDP) 

  • Third-Party Data Bi-Annual Submission Period closes on 31 October 2026 

  • Trust Filing Season is Open 

  • Trust Income Tax — 2026 Tax Season Updates: Information for Trustees and Representatives 

  • Average Exchange Rates 

  • Watch a recording of the Diesel Refund Registration webinar 

  • VAT Deregistration for Schools  

  • Employer Interim Filing Season closes on 31 Oct 2026 

  • Excise: Enhanced Diesel Refund Registration 

  • VAT Modernisation Consultation Paper Now Available in Additional South African Languages 

  • Table 3 of Interest Rates 

• Taxpayers must be on the lookout for New Scams: 

  • The High Court Summons 

• Tax court cases: 

  • SARSTC IT 77272 (ADM) [2026] ZATC GQ (11 August 2026) 

  • SARSTC IT 46515 and VAT 22578 (ADM) [2026] ZATC JHB (4 August 2026) 

  • SARSTC IT 77406 IT 77357 (IT) [2026] ZATC (24 August 2026) 

  • SARSTC IT 46503 (ADM) [2026] ZATC JHB (1 June 2026) 

  • SARSTC IT 45931 and VAT 22285 (ADM) [2026] ZATC DBN (23 July 2026) 

• High court cases: 

  • Cuba Dumakude v Bidvest Bank Limited and Another (054716/25) [2026] ZAGPPHC (8 September 2026) 

  • Roy Muleya v CSARS (Leave to Appeal) (48495/2021) [2026] ZAGPPHC (11 September 2026) 

Regulator news: 

• IRBA News & press releases: 

  • Staff Audit Practice Alert 13: Strengthening Public Sector Audits Identifying and Responding to Public Sector-Specific Risks 

  • Committee for Auditing Standards (CFAS) Strategy 2026-2030 

• SAICA press releases and other publications: 

  • Comments letter on the Legal Practice Amendment Bill 2026 

  • Submission on Consolidation Exception for Eligible SMEs 

  • Submission on IFRIC Tentative Agenda Decisions on IFRS 18 

  • IAASB ISRE 2410 Exposure Draft Comment Letter 

  • Submission on the IPSASB Consultation Paper on Presentation of Financial Statements 

  • Submission on the Accounting Manuals for Departments (AMDs) 

  • Submission to SCoF on the 2026 draft TLAB and TALAB 

• CIBA press releases and other publications: 

  • Newsletters: 

    • CFO Talks (CFO Talks™ is devoted to sharing ideas and conversations between CFOs. It is a platform which facilitates insightful and powerful talks relevant to CFOs) 

    • Accounting Weekly (weekly newsletter) + Blogs 

• Companies Tribunal:  

  • 17 Cases finalised in Sep 2026  

• IVSC:  

  • Perspectives Paper: Estimating Valuation Adjustments for Financial Instruments 

• FSCA publications & press releases:  

  • FSCA Newsletter: Q2 of 2026/27 

  • FSCA Annual Report 2025/26 

  • The FSCA takes regulatory action against senior officers of Altvest Limited  

  • FSCA revokes enforcement decisions imposed on My Wealth Dias (Pty) Ltd (My Wealth Dias) and Mr Charl Francois Coetzee 

  • FSCA imposes administrative sanctions on several Financial Services Providers 

  • 15 Warnings issued against fraudulent FSPs 

• CMS:  

  • Mandatory Auditor Rotation 

  • Joint and shared audit engagements  

• IESBA & IAASB:  

  • 2025 Annual Report 

• SARS:  

  • Latest Monthly Tax Digest – xx edition 

  • Latest VAT Connect Newsletter – September 2026 

  • Latest SMME Connect Newsletter – edition xx 

  • Latest Tax Practitioner Newsletter – Issue xx (MONTH 2026) 

  • Latest Government Connect Newsletter – Issue xx (MONTH 2026)