The Annual IFRS for SMEs 2026 Update — Preparing for the Third Edition

  • Presenter: Kim Bromfield CA(SA)
  • Level: Advanced
  • Study time: 2 Hours
  • Date: 23 April 2026
    08:00 - 10:00 
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Course overview
The 2026 IFRS for SMEs Annual Update is one of the most important sessions on the CPD calendar. With the Third Edition of the IFRS for SMEs, issued in 2025, becoming effective for financial periods beginning on or after 1 January 2027, this year’s update is critical for accountants, auditors, and anyone involved in SME financial reporting. Because the Third Edition requires retrospective application, organisations must begin preparing during 2026 to ensure smooth transition, accurate comparatives, and fully compliant reporting when the standard becomes mandatory.

This webinar gives you a clear, practical, and focused overview of:
  • The key changes and new requirements in the Third Edition.
  • Transition implications, including retrospective adjustments and planning considerations.
  • The impact on recognition, measurement, and disclosures across common SME transactions.
  • What preparers and reviewers must start doing now, long before the 2027 effective date.


Whether you work directly with SME financial statements or rely on them for assurance or decision-making, this two-hour session ensures you are fully prepared for one of the most significant updates to SME reporting in years.Stay ahead. Stay compliant. Start the transition with confidence.

In completing this learning engagement, you will have developed the following professional competencies indicated in the green section below:

What's included?

  • 1 Live event
  • 1 Quiz
  • 1 Certificate

Annual IFRS for SMEs 2026 Update

Link with SAICA Competency Framework

  • Competencies covered in Professional values and attitudes, Enabling and future competencies and Technical competencies