December 2020 Q3&4 - SMP Quarterly newsletters

See column D for detail index to each newsletter

1. COVID-19: additional audit considerations in terms of directors' responsibilities 2. Overview of the 2018-19 MFMA audit outcomes 3. Auditor development programme reloaded - the latest on the programme review 4. Impact of employees' health and wellbeing on corporate SA 5. Ethical conduct starts with personal values 6. Insurers - seeking the silver lining in the COVID 19 pandemic 7. Pre-paid expenditure and tax 8. Prior period uncorrected misstatements - which side of the 'materiality fence' are they? 9. Responsibilities of the AGA(SA) and AT(SA)s relating to NOCLAR 10. International Financial Reporting Standard for SME's review 11. SAICA circular on leases 12. Headline earnings circular 13. COVID-19 and impact on financial reporting 14. Ceasing to be resident in the RSA 15. Insurers' IFRS implementation: Challenges and insights 16. Contingency fee arrangements: an overview 17. Revised conceptual framework for financial reporting 18. eXtensible Business Reporting Language (XBRL) 19. The impact of COVID-19 on prior period errors 20. How to open new service opportunities through the art of questioning and listening 21. Helping you deal with business change