SAICA Issues Exposure Draft on Headline Earnings Circular 1/2026
Deputy Commissioners Appointed to the Competition Commission
CIPC Establishes Working Group on ISSB Sustainability Reporting Standards
dtic Outlines Transformation Fund Capitalisation and B-BBEE Compliance Figures
Home Affairs Launches Electronic Travel Authorisation (ETA) System Under Immigration Act
Independent Municipal Demarcation Authority and One-Stop Border Post Bills Sent for Assent
IAASB Proposes Revisions to Core International Standards on Auditing
Department of Justice Details Key Legislative Reforms and Bills Before Parliament
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The South African Human Rights Commission, Commission for Gender Equality, and CRL Rights Commission have extended the deadline for written and oral submissions on the criminal justice system's response to GBVF.
The South African Institute of Chartered Accountants (SAICA) has issued proposed Circular 1/2026 on Headline Earnings at the request of the JSE Limited to align reporting requirements with IFRS 18.
The Minister of Trade, Industry and Competition has appointed Busikhosibakhe David Majenge and Tamara Leigh Mokoka as Deputy Commissioners of the Competition Commission.
The CIPC and dtic have established the National Adoption Readiness Working Group on Sustainability Reporting to draft South Africa's legislative implementation roadmap for ISSB standards. The Department of Trade, Industry and Competition has detailed capitalisation mechanisms for the Transformation Fund alongside national B-BBEE scorecard performance metrics. The Department of Home Affairs has deployed its Electronic Travel Authorisation (ETA) system, introducing automated biometric verification and digital stay extensions under the Immigration Act, No. 13 of 2002. The Department of Home Affairs has officially launched its Electronic Travel Authorisation system, digitising visitor visa applications and pre-arrival entry checks under the Immigration Act. Parliament has passed the Independent Municipal Demarcation Authority Bill and the One-Stop Border Post Bill, submitting both to President Cyril Ramaphosa for presidential assent.
The International Auditing and Assurance Standards Board has released an Exposure Draft proposing revisions to three core International Standards on Auditing to modernize risk response frameworks and technological audit evidence. The Department of Justice and Constitutional Development has briefed Parliament on major legislative updates, including the repeal of the Riotous Assemblies Act, No. 17 of 1956, and key amendments to the Legal Practice Act, No. 28 of 2014. The Department of Justice and Constitutional Development has released major draft legislation for public comment, targeting illegal mining penalties, Legal Practice Council powers, trust regulation oversight, and statutory incitement offences.
The Accounting Standards Board has approved final amendments to GRAP 109 on Accounting by Principals and Agents following feedback from its post-implementation review. The Department of Justice and Constitutional Development has published draft regulations under the Justices of the Peace and Commissioners of Oaths Act, 1963, establishing formal framework rules for remote audio-visual commissioning. The Department of Co-operative Governance and Traditional Affairs has gazetted an explanatory summary of the draft Local Government: Municipal Structures Amendment Bill ahead of its introduction to Parliament. Pre-tabling explanatory summaries have been gazetted for two separate Private Members’ Amendment Bills proposing changes to the Public Procurement Act, No. 28 of 2024. Public comments are invited until 6 September 2026. The Independent Regulatory Board for Auditors (IRBA) has issued a call for public comments on its draft revised competency framework for auditors, setting a submissions deadline of 7 September 2026 ahead of phased implementation in April 2027. The Department of Justice and Constitutional Development has called for public comments by 11 September 2026 on the draft Regulation of Trusts Bill and the draft General (Mining) Laws Amendment Bill. The Department of Justice and Constitutional Development has invited public comments on the draft Legal Practice Amendment Bill by 11 September 2026. In terms of the Local Government: Municipal Structures Act, No. 117 of 1998, CoGTA Minister Velenkosini Hlabisa has gazetted 04 November 2026 as the date for local government elections, formally closing the voters' roll. In terms of legislative amendments to the Value-Added Tax Act, No. 89 of 1991 effective 1 January 2026, all supplies made by schools are exempt from VAT, prompting SARS to require immediate cancellation of vendor registrations.
The Financial Intelligence Centre has published Draft Directive 12 under section 43A of the Financial Intelligence Centre Act, requiring specified accountable institutions to submit their Risk Management and Compliance Programmes annually. The Presidency and National Treasury have published the Operation Vulindlela Phase 2 first 2026/27 quarterly report, outlining the status of structural reforms, enabling legislation, and institutional developments. The Department of Justice and Constitutional Development has presented the Judicial Matters Amendment Bill to Parliament, proposing key operational and legislative changes across multiple statutes. The Financial Intelligence Centre has published Draft Guidance Note 7B, offering updated regulatory direction for accountable institutions on customer due diligence, beneficial ownership, and compliance management under FICA. The Financial Intelligence Centre has published Guidance Note 7B under section 4(c) of FICA, embedding proliferation financing requirements and updating risk assessment rules for accountable institutions.The views expressed herein are those of the author and do not necessarily reflect those of Acts Online. Acts Online accepts no responsibility for the accuracy, completeness or fairness of the article, nor does the information contained herein constitute advice, legal or otherwise.
