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You can contact the ASB to join the Public Sector Accounting Forum (PSAF) and stay informed about public sector accounting developments and comments on exposure drafts.
- Who it is for
- people who want to join the PSAF and keep abreast with public sector accounting developments or comments on exposure drafts
- How to act on it
- Contact the ASB by email at the address provided.
You can submit comments on exposure draft ED 220 (Making Materiality Judgments) during the public comment period.
- Who it is for
- people who want to comment on exposure drafts for public sector accounting and reporting
- How to act on it
- Use the ASB “comment on proposals” page and provide comments on ED 220 before the stated deadline.
You can submit comments on exposure draft ED 221 (Consultation Paper on Presentation of Financial Statements) during the public comment period.
- Who it is for
- people who want to comment on exposure drafts for public sector accounting and reporting
- How to act on it
- Use the ASB “comment on proposals” page and provide comments on ED 221 before the stated deadline.
OAG Annual Report Guides 2025/26 and related documents have been published on the Knowledge Hub.
- Who it is for
- people needing annual report guidance for 2025/26
- How to act on it
- Access the Annual Report Guides 2025/26 and related documents on the Knowledge Hub.
ASB is conducting ongoing research into transfer expense transactions, focusing on accounting principles currently observed in practice.
- Who it is for
- people interested in ASB research on transfer expense transactions
- How to act on it
- Monitor ASB’s ongoing research into transfer expense transactions.
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”.