TIME FOR 2021 CPD IS RUNNING OUT! Let us take this headache away. If you, like many other accountants and auditors, are concerned about your CPD compliance for 2021, please read further. This is the second year in which SAICA and IRBA's outcome based CPD policy has applied, and members are required to take compliance with this policy quite seriously. In this FREE information session, the following areas will be covered: > What CPD steps are required of you for 2021 (including the revised requirements regarding ethics)? > What must you do in order to be able to declare compliance with the outcome based CPD policy for 2021, with peace of mind? > What must be in your CPD Reflective Plan for SAICA and IRBA to be content with it? Structure, content, minimum info etc. > Advice and guidance on the competencies from you should source your CPD for the rest of the year, to actually add value to your learning. > Live Q&A at the end of the session for you to ask your CPD-related questions directly.

Most of us are aware of the increased presence of terms like cryptocurrency (such as Bitcoin), Non-fungible Tokens (NFTs), digital assets, blockchain, and many more in our day-to-day worlds. Have you pondered the accounting treatment (recognition, measurement, presentation and disclosure) of digital assets, such as the above, in terms of International Financial Reporting Standards (IFRS)? There is no reporting standard that deals exclusively with digital assets (yet). Most accountants immediately think that a digital asset is automatically a financial instrument (financial asset) in terms of IFRS 9 Financial Instruments. But - it is this the case?

SMART automates the entire outcome-based continuing professional development (CPD) process, by focusing on all the steps that professional bodies normally require their members to undertake.