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      <image:title>GRAP 3 - Policies estimates &amp; errors</image:title>
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      <image:title>GRAP 4 - Introduction to forex</image:title>
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      <image:title>GRAP 5 - Borrowing costs</image:title>
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    <loc>https://shop.altimax.co.za/products/grap-9-revenue-recognition</loc>
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      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/10.png?v=1765966513</image:loc>
      <image:title>GRAP 9 - Revenue from exchange transactions</image:title>
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    <loc>https://shop.altimax.co.za/products/grap-10-hyperinflation</loc>
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      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/11.png?v=1765966657</image:loc>
      <image:title>GRAP 10 - Hyperinflation</image:title>
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      <image:title>GRAP 11 - Construction contracts</image:title>
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      <image:title>GRAP 12 - Inventories</image:title>
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      <image:title>GRAP 13 – Leases – Lessee</image:title>
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      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/14.png?v=1765967040</image:loc>
      <image:title>GRAP 13 - Leases - Lessor</image:title>
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    <loc>https://shop.altimax.co.za/products/grap-14-events-after-the-reporting-date</loc>
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      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/16.png?v=1765967132</image:loc>
      <image:title>GRAP 14 - Events after the reporting date</image:title>
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    <loc>https://shop.altimax.co.za/products/grap-16-investment-property</loc>
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      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/17.png?v=1765967206</image:loc>
      <image:title>GRAP 16 - Investment property</image:title>
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      <image:title>GRAP 17 - PPE</image:title>
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      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/19.png?v=1765971342</image:loc>
      <image:title>GRAP 18 - Segment reporting</image:title>
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      <image:title>GRAP 19 - Provisions</image:title>
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      <image:title>GRAP 20 - Related party disclosures</image:title>
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      <image:title>GRAP 21 - Impairment of non-cash generating assets</image:title>
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      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/23.png?v=1765973522</image:loc>
      <image:title>GRAP 23 - Revenue from non-exchange transactions</image:title>
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      <image:title>GRAP 24 - Presentation of budget information</image:title>
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    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
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      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/25.png?v=1765975861</image:loc>
      <image:title>GRAP 25 - Employee benefits</image:title>
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    <changefreq>daily</changefreq>
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      <image:title>GRAP 26 - Impairment of cash generating assets</image:title>
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    <loc>https://shop.altimax.co.za/products/grap-27-agriculture</loc>
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      <image:title>GRAP 27 - Agriculture</image:title>
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      <image:title>GRAP 31 - Intangibles</image:title>
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    <loc>https://shop.altimax.co.za/products/grap-32-service-concession-assets</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
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      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/29.png?v=1765977898</image:loc>
      <image:title>GRAP 32 - Service concession arrangements</image:title>
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  <url>
    <loc>https://shop.altimax.co.za/products/grap-34-separate-financial-statements</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
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      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/30.png?v=1765978300</image:loc>
      <image:title>GRAP 34 - Separate financial statements</image:title>
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    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
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      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/31.png?v=1765978563</image:loc>
      <image:title>GRAP 35 - Consolidated financial statements</image:title>
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  <url>
    <loc>https://shop.altimax.co.za/products/local-government-fundamental-legislation-2025</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
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      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/Localgovernment.png?v=1762953343</image:loc>
      <image:title>Local government fundamental legislation - 2025</image:title>
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  <url>
    <loc>https://shop.altimax.co.za/products/public-sector-fundamental-legislation-2025</loc>
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    <changefreq>daily</changefreq>
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      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/Publicsector.png?v=1762953672</image:loc>
      <image:title>Public sector fundamental legislation - 2025</image:title>
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  <url>
    <loc>https://shop.altimax.co.za/products/public-procurement-act-video-2024</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
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      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/PublicProcurementAct.jpg?v=1763040355</image:loc>
      <image:title>Public Procurement Act - Video 2024</image:title>
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  <url>
    <loc>https://shop.altimax.co.za/products/grap-36-investments-in-associates-and-joint-ventures</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/32.png?v=1766054842</image:loc>
      <image:title>GRAP 36 - Investments in associates and joint ventures</image:title>
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  <url>
    <loc>https://shop.altimax.co.za/products/grap-37-joint-arrangements</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/33.png?v=1766055749</image:loc>
      <image:title>GRAP 37 - Joint arrangements</image:title>
      <image:caption></image:caption>
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  <url>
    <loc>https://shop.altimax.co.za/products/grap-38-disclosure-of-interests-in-other-entities</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
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    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/34.png?v=1766056807</image:loc>
      <image:title>GRAP 38 - Disclosure of interests in other entities</image:title>
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  <url>
    <loc>https://shop.altimax.co.za/products/grap-100-discontinued-operations</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
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      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/35.png?v=1766057030</image:loc>
      <image:title>GRAP 100 - Discontinued operations</image:title>
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  <url>
    <loc>https://shop.altimax.co.za/products/grap-103-heritage-assets</loc>
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      <image:title>GRAP 103 - Heritage assets</image:title>
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      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/37.png?v=1766057887</image:loc>
      <image:title>GRAP 104 - Financial instruments</image:title>
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  <url>
    <loc>https://shop.altimax.co.za/products/grap-104r-1-financial-instruments-recognition-and-measurement</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
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      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/44.png?v=1766058308</image:loc>
      <image:title>GRAP 104R (1) - Financial instruments:  Recognition and measurement</image:title>
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  <url>
    <loc>https://shop.altimax.co.za/products/grap-104r-2-financial-instruments-presentation-and-disclosure</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
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      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/45.png?v=1766058665</image:loc>
      <image:title>GRAP 104R (2) - Financial instruments: Presentation and disclosure</image:title>
      <image:caption></image:caption>
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      <image:title>IFRS - IAS 21 - Effects of changes in foreign exchange rates</image:title>
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      <image:title>IFRS - IAS 28 - Investments in associates and joint ventures</image:title>
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      <image:title>IFRS - IAS 37 - Provisions</image:title>
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  <url>
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      <image:title>IFRS - IAS 38 - Intangible assets</image:title>
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  <url>
    <loc>https://shop.altimax.co.za/products/ifrs-9-ias-39-financial-instruments</loc>
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      <image:title>IFRS - IAS 39 &amp; IFRS 9 - Hedge accounting</image:title>
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  <url>
    <loc>https://shop.altimax.co.za/products/ifrs-ias-40-investment-property</loc>
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      <image:title>IFRS - IAS 40 - Investment property</image:title>
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      <image:title>IFRS - IAS 41 - Agriculture</image:title>
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  <url>
    <loc>https://shop.altimax.co.za/products/ifrs-s2-climate-related-disclosures</loc>
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      <image:title>IFRS – IFRS S2 – Climate-related disclosures</image:title>
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    <loc>https://shop.altimax.co.za/products/ifrs-1-first-time-adoption</loc>
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      <image:title>IFRS – IFRS 1 - First time adoption of IFRS</image:title>
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  <url>
    <loc>https://shop.altimax.co.za/products/ifrs-ifrs-2-share-based-payments</loc>
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      <image:title>IFRS – IFRS 2 - Share-based payments</image:title>
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      <image:title>IFRS – IFRS 3 - Business combinations</image:title>
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    <loc>https://shop.altimax.co.za/products/ifrs-ifrs-5-non-current-assets-held-for-sale</loc>
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      <image:title>IFRS – IFRS 5 - Non-current assets held for sale</image:title>
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  <url>
    <loc>https://shop.altimax.co.za/products/ifrs-ifrs-6-exploration-and-evaluation-of-mineral-resources</loc>
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      <image:title>IFRS – IFRS 6 - Exploration for and evaluation of mineral resources</image:title>
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  <url>
    <loc>https://shop.altimax.co.za/products/ifrs-ifrs-7-financial-instruments-disclosures</loc>
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      <image:title>IFRS – IFRS 7 - Financial instrument disclosures</image:title>
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  <url>
    <loc>https://shop.altimax.co.za/products/ifrs-ifrs-8-operating-segments</loc>
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      <image:title>IFRS – IFRS 8 - Operating segments</image:title>
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    <loc>https://shop.altimax.co.za/products/ifrs-ifrs-9-financial-instruments</loc>
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    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/IFRS9.png?v=1767866068</image:loc>
      <image:title>IFRS – IFRS 9 - Financial instruments</image:title>
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    <loc>https://shop.altimax.co.za/products/ipsas-framework</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/51.png?v=1767876371</image:loc>
      <image:title>IPSAS - Framework</image:title>
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  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-ipsas-1-financial-statement-presentation</loc>
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    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/52.png?v=1767876742</image:loc>
      <image:title>IPSAS 1 - Presentation of financial statements</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-ipsas-2-cash-flow-statements</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/53.png?v=1767877025</image:loc>
      <image:title>IPSAS 2 - Cash flow statements</image:title>
      <image:caption></image:caption>
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  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-ipsas-3-accounting-policies-estimates-errors</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/54.png?v=1767877253</image:loc>
      <image:title>IPSAS 3 - Accounting policies, estimates and errors</image:title>
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    </image:image>
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  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-ipsas-4-foreign-currency-translation</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/55.png?v=1767877530</image:loc>
      <image:title>IPSAS 4 - Foreign currency transactions</image:title>
      <image:caption></image:caption>
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  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-ipsas-5-borrowing-costs</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/56.png?v=1767877901</image:loc>
      <image:title>IPSAS 5 - Borrowing costs</image:title>
      <image:caption></image:caption>
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  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-ipsas-9-revenue-exchange-transactions</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/57.png?v=1767881964</image:loc>
      <image:title>IPSAS 9 - Revenue from exchange transactions</image:title>
      <image:caption></image:caption>
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  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-ipsas-10-financial-reporting-hyperinflation</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/58.png?v=1767882219</image:loc>
      <image:title>IPSAS 10 - Financial reporting in hyperinflationary economies</image:title>
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    </image:image>
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  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-ipsas-11-construction-contracts</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/59.png?v=1767882425</image:loc>
      <image:title>IPSAS 11 - Construction contracts</image:title>
      <image:caption></image:caption>
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  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-ipsas-12-inventories</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
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      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/60.png?v=1767882691</image:loc>
      <image:title>IPSAS 12 - Inventories</image:title>
      <image:caption></image:caption>
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  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-ipsas-13-leases-lessor</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/61.png?v=1767882857</image:loc>
      <image:title>IPSAS 13 - Leases - Lessor</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-ipsas-14-events-after-reporting-date</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/62.png?v=1767890476</image:loc>
      <image:title>IPSAS 14 - Events after the reporting date</image:title>
      <image:caption></image:caption>
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  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-ipsas-16-investment-property</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/63.png?v=1767890772</image:loc>
      <image:title>IPSAS 16 - Investment property</image:title>
      <image:caption></image:caption>
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  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-ipsas-17-property-plant-equipment</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/64.png?v=1767890955</image:loc>
      <image:title>IPSAS 17 - Property, plant and equipment</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-ipsas-18-segment-reporting</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/65.png?v=1767891138</image:loc>
      <image:title>IPSAS 18 - Segment reporting</image:title>
      <image:caption></image:caption>
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  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-ipsas-19-provisions-contingent-liabilities</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/66.png?v=1767891352</image:loc>
      <image:title>IPSAS 19 - Provisions, contingent liabilities and contingent assets</image:title>
      <image:caption></image:caption>
    </image:image>
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  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-ipsas-20-related-party-disclosures</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/67.png?v=1767891598</image:loc>
      <image:title>IPSAS 20 - Related party disclosures</image:title>
      <image:caption></image:caption>
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  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-ipsas-21-impairment-of-cash-generating-assets</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/68.png?v=1767891835</image:loc>
      <image:title>IPSAS 21 - Impairment of non-cash generating assets</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-ipsas-22-general-government-sector-disclosures</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/69.png?v=1767892068</image:loc>
      <image:title>IPSAS 22 - Disclosure of financial info - General government</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-ipsas-23-revenue-from-non-exchange-transactions</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/70.png?v=1767892372</image:loc>
      <image:title>IPSAS 23 - Revenue from non-exchange transactions</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-ipsas-24-presentation-of-budget-information</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/71.png?v=1767892695</image:loc>
      <image:title>IPSAS 24 - Budget vs actual</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-ipsas-26-impairment-of-cash-generating-assets</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/72.png?v=1767892906</image:loc>
      <image:title>IPSAS 26 - Impairment of cash-generating assets</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-ipsas-27-agriculture</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/73.png?v=1767893165</image:loc>
      <image:title>IPSAS 27 - Agriculture</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-ipsas-28-financial-instruments-presentation</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/74.png?v=1767893439</image:loc>
      <image:title>IPSAS 28 - Financial instruments - Presentation</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-ipsas-29-41</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/75.png?v=1767959915</image:loc>
      <image:title>IPSAS 29 &amp; 41 - Hedge accounting</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-30-financial-instruments-disclosures</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/76.png?v=1768044893</image:loc>
      <image:title>IPSAS 30 - Financial instruments - Disclosures</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-31-intangible-assets</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/77.png?v=1768045202</image:loc>
      <image:title>IPSAS 31 - Intangible assets</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-32-service-concession-arrangements</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/78.png?v=1768045554</image:loc>
      <image:title>IPSAS 32 - Service concession arrangements</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-33-first-time-adoption</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/79.png?v=1768045916</image:loc>
      <image:title>IPSAS 33 - First time adoption of IPSAS</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-34-separate-financial-statements</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/80.png?v=1768046385</image:loc>
      <image:title>IPSAS 34 - Separate financial statements</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-35-consolidated-financial-statements</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/81.png?v=1768046694</image:loc>
      <image:title>IPSAS 35 - Consolidated financial statements</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-36-investments-in-associates-and-joint-ventures</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/82.png?v=1768046988</image:loc>
      <image:title>IPSAS 36 - Investments in Associates and JVs</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-37-joint-arrangements</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/83.png?v=1768047296</image:loc>
      <image:title>IPSAS 37 - Joint arrangements</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-38-disclosures-of-interests</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/84.png?v=1768047941</image:loc>
      <image:title>IPSAS 38 - Disclosure of interests in other entities</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-39-employee-benefits</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/85.png?v=1768048280</image:loc>
      <image:title>IPSAS 39 - Employee benefits</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-40-public-sector-combinations</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/86.png?v=1768048619</image:loc>
      <image:title>IPSAS 40 - Entity combinations</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-41-financial-instruments</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/87.png?v=1768048996</image:loc>
      <image:title>IPSAS 41 - Financial instruments</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-42-social-benefits</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/88.png?v=1768049339</image:loc>
      <image:title>IPSAS 42 - Social benefits</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-43-leases-lessee</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/89.png?v=1768049849</image:loc>
      <image:title>IPSAS 43 - Leases - Lessee</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-43-leases-lessor</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/90.png?v=1768050040</image:loc>
      <image:title>IPSAS 43 - Leases - Lessor</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-44-non-current-assets-held-for-sale</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/91.png?v=1768050391</image:loc>
      <image:title>IPSAS 44 - Non-current assets held for sale and discontinued operations</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-45-property-plant-equipment</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/92.png?v=1768051349</image:loc>
      <image:title>IPSAS 45 - Property, plant and equipment</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-46-measurement</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/93.png?v=1768051732</image:loc>
      <image:title>IPSAS 46 - Measurement</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-47-revenue</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/94.png?v=1768052103</image:loc>
      <image:title>IPSAS 47 - Revenue</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-48-transfer-expenses</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/95.png?v=1768052598</image:loc>
      <image:title>IPSAS 48 - Transfer expenses</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/ipsas-49-retirement-benefit-plans</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/96.png?v=1768052786</image:loc>
      <image:title>IPSAS 49 - Retirement benefit plans</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/cpd-audit-update</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/AuditUpdate.jpg?v=1780232101</image:loc>
      <image:title>CPD - Annual Audit Update - 27 August 2026</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/cpd-grap104r-survival-course-for-municipalities-1july2026</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/GRAP104R.jpg?v=1780230887</image:loc>
      <image:title>CPD - GRAP 104R - Survival course for municipalities - 2 July 2026</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/cpd-new-ifrs-for-smes-3rd-edition-2025-21-october-2026</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/IFRSforSMEs_3fc540c2-9c97-4597-87b4-6a222baf7125.jpg?v=1780230804</image:loc>
      <image:title>CPD - New IFRS for SMES – 3rd Edition 2025 - 21 October 2026</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/cpd-ethics-refresher-22-september-2026</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/Ethics_fcca3cc9-b992-44ee-9705-d4c38192d7ca.jpg?v=1780234232</image:loc>
      <image:title>CPD - Ethics Refresher - 22 September 2026</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/cpd-annual-ifrs-update-18-november-2026</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/IFRSUpdate_fcd28957-6e71-43ee-bc2f-b3ef567eea4b.jpg?v=1780232680</image:loc>
      <image:title>CPD - Annual IFRS Update - 18 November 2026</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
  <url>
    <loc>https://shop.altimax.co.za/products/cpd-annual-ipsas-update-4-august-2026</loc>
    <lastmod>2026-06-05T09:14:09+02:00</lastmod>
    <changefreq>daily</changefreq>
    <image:image>
      <image:loc>https://cdn.shopify.com/s/files/1/0762/8462/5115/files/IPSASUpdate.jpg?v=1780233941</image:loc>
      <image:title>CPD - Annual IPSAS Update - 4 August 2026</image:title>
      <image:caption></image:caption>
    </image:image>
  </url>
</urlset>
