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T Roos | Dynamic Tax and Accounting Firm

IRBA’s Auditor Skill Set Just Got a 2026 Update: Here’s What Changed

Thirteen years is a long time in most professions. In auditing, it’s the gap between the Independent Regulatory Board for Auditors’ (IRBA’s) last competency framework and the current proposed revision — and a lot has happened in that gap. Cloud accounting became normal. ESG and sustainability reporting went from niche to expected. Cybersecurity went from […]

Auditing your tax compliance profile

Taxpayers who make use of the South African Revenue Service’s (SARS) electronic filing system (or as it is generally known, eFiling) will know that, in addition to containing a history of income returns, value-added tax, pay-as-you-earn, etc., a significant amount of personal and company data is stored on the platform. This includes information such as banking details, a person’s physical address, email addresses, and relevant contact persons for […]

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