CPD - New IFRS for SMES – 3rd Edition 2025 - 21 October 2026

Presenters

Annalien Carstens

MCom, CA(SA), Registered Auditor, Chartered Tax Adviser

For more than 22 years, Annalien has been the lead director for the implementation of several turn-around; audit quality; audit improvement; adoption of new reporting and auditing frameworks and standards; and training projects. She presented to corporates, universities, and professional bodies internationally in Australia, Ethiopia, Japan, Mauritius, Namibia, New Zealand, Nigeria, and Swaziland. She is a member of the Independent Regulatory Board’s permanent statutory Committee for Audit Standards (CFAS) and a member of the Technical Committee of the Financial Reporting Standards Council.

View Presenter Profile here.

Mariëtte Muller-Sprout

CA(SA), GTP(SA), CET, PCT

Mariette has more than 20 years experience in the accounting field. She served various private sector and public sector entities with the conversion of accounting frameworks; preparation of financial statements; review of financial statements; technical opinions on complicated accounting matters; and training.

View Presenter Profile here.

Content

• Background and overview of changes
• Focus on major amendments
• Section 2 – Concepts and pervasive principles
• Section 9 – Consolidated and separate financial statements
• Combined Sections 11 and 12 – Financial instruments
• New Section 12 – Fair value measurement
• Section 19 – Business combinations and goodwill
• Section 23 – Revenue from contracts with customers
• First-time adoption, practical transitional steps, and common challenges

Important to note:

• The course is open for 12 months and will then close 
• Certificates will be issued on the date of successful completion of the assessment. The certificate will reflect the date of the training session.
• For the Altimax terms and conditions, please refer to our website.