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AGSA has issued three Technical Updates providing guidance on the Standards of GRAP, IFRS Accounting Standards and MCS reporting frameworks for the 2026 year-end audits, and these updates also apply to audit firms performing work on behalf of AGSA.
- Who it is for:
- those involved in 2026 year-end audits, including audit firms performing work on behalf of AGSA
- How to act on it:
- Use the three AGSA Technical Updates for the 2026 year-end audits.
The ASB has issued a Frequently Asked Question (FAQ) that clarifies the difference between impairment and derecognition of an asset.
- Who it is for:
- practitioners who commonly have questions about impairment vs derecognition of an asset
- How to act on it:
- Read and use the ASB FAQ clarifying impairment vs derecognition of an asset.
You can access the ASB attachment titled “Final proposed amendments to GRAP 109” associated with the 04 June 2026 page.
- Who it is for:
- members of the public who want to view ASB materials listed on the 04 June 2026 page
- How to act on it:
- Open the ASB page dated 04 June 2026 and select the attachment titled “Attachment 3(f) - Final proposed amendments to GRAP 109”.
You can access the ASB attachment titled “Analysis of written comment on ED 215” associated with the 04 June 2026 page.
- Who it is for:
- members of the public who want to view ASB materials listed on the 04 June 2026 page
- How to act on it:
- Open the ASB page dated 04 June 2026 and select the attachment titled “Attachment 3(d) - Analysis of written comment on ED 215”.
You can access the ASB attachment titled “Draft minutes of PG meeting 12 May 2026 (preparers)” associated with the 04 June 2026 page.
- Who it is for:
- members of the public who want to view ASB materials listed on the 04 June 2026 page
- How to act on it:
- Open the ASB page dated 04 June 2026 and select the attachment titled “Attachment 3(c) - Draft minutes of PG meeting 12 May 2026 (preparers)”.
You can access the ASB attachment titled “Analysis of verbal comment on ED 215” associated with the 04 June 2026 page.
- Who it is for:
- members of the public who want to view ASB materials listed on the 04 June 2026 page
- How to act on it:
- Open the ASB page dated 04 June 2026 and select the attachment titled “Attachment 3(e) - Analysis of verbal comment on ED 215”.
You can access the ASB attachment titled “Matters arising” associated with the 04 June 2026 page.
- Who it is for:
- members of the public who want to view ASB materials listed on the 04 June 2026 page
- How to act on it:
- Open the ASB page dated 04 June 2026 and select the attachment titled “Attachment 2 - Matters arising”.
You can access the ASB attachment titled “Memorandum from the Secretariat” associated with the 04 June 2026 page.
- Who it is for:
- members of the public who want to view ASB materials listed on the 04 June 2026 page
- How to act on it:
- Open the ASB page dated 04 June 2026 and select the attachment titled “Attachment 3(a) - Memorandum from the Secretariat”.
You can access the ASB attachment titled “Draft minutes of PG meeting 12 May 2026 (auditors and tech)” associated with the 04 June 2026 page.
- Who it is for:
- members of the public who want to view ASB materials listed on the 04 June 2026 page
- How to act on it:
- Open the ASB page dated 04 June 2026 and select the attachment titled “Attachment 3(b) - Draft minutes of PG meeting 12 May 2026 (auditors and tech)”.
You are invited to provide input (“have your say”) on ED 216 Improvements to Standards of GRAP 2026 by contacting the Accounting Standards Board.
- Who it is for:
- stakeholders who want to provide input on ED 216 Improvements to Standards of GRAP 2026
- How to act on it:
- Request a call back at +27 11 697 0660 or write to info@asb.co.za (you can write to the ASB; they work virtually).