Accounting & Reporting
SAICA seeks comment on IFRS 18 headline earnings changes
SAICA has proposed amendments to its Headline Earnings Circular to align with IFRS 18. Comments are due on 13 October 2026.
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Payroll
EMP501 interim reconciliation: five payroll checks before 31 October
SARS’s 2026 Employer Interim Reconciliation period runs until 31 October. Employers should now reconcile payroll data, employee tax numbers and PAYE, UIF and SDL amounts before submitting their EMP501.
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