Public Sector Series – Session 9: Accounting in the MFM Cycle

Available from

27 August, 2021



Course Category:


To give attendees guidance on accounting in the MFM cycle. August 2021

R 475 VAT Incl.

Product Information


After attending this webinar you will:

  • Understand the framework for International Public Sector Accounting Standards;
  • Understand the establishment, legislative mandate and work of the Accounting Standards Board (ASB);
  • Identify the Conceptual Framework for General Purpose Financial Reporting as issued by the Accounting Standards Board applicable to MFMA entities;
  • Identify the legislation that prescribes the relevant accounting frameworks in the local government sector; and
  • Understand the contexts that impact on the application of the Standards of Generally Recognised Accounting Practice (GRAP) in local government.


There are clear prescripts that prescribe how local government should manage the public funds that they receive. Local government has a responsibility to provide services to the citizens of this country but service delivery is a complex, multi-faceted concept that is dependent on many variables, some within the control of the country, and some that emanate from global issues. 

Regardless of the complexity of service delivery, local government must ensure proper financial management of its entities aided by the establishment of robust internal accounting processes and systems.  

This webinar addresses all issues related to MFM accounting including background legislation, accounting frameworks and recurring processes.


The following pricing apply:

Adhoc: R475.00

R1200.00 for the full series


Study unit 1

The Accounting Standards Board (ASB):

  • Establishment.
  • Legislative mandate.
  • Conceptual Framework for General Purpose Financial Reporting. 
Study unit 2

Framework for the International Public Sector Accounting Standards. 

Study unit 3

Accounting frameworks for PFMA entities

Study unit 4

Legislation prescribing the frameworks. 

Study unit 5

Application of GRAP in local government.  


There are no preconditions for this course.
Moderate level.
Recorded webinar made available on a specified date.


Caryn Maitland CA (SA)

Caryn Maitland is a Chartered Accountant (SA). She has been a member of IRBA as a registered auditor and accountant since 2002, Caryn has lectured Auditing and Accounting at various institutions and has conducted independent workshops and seminars for professional accountants since 2006 on various topics.

Bronwyn MacCallum CA(SA)

Bronwyn qualified as a CA(SA) in 2004 and has spent time in private practice as a partner and later director of small and medium firms as well as a tenure at the Auditor-General of South Africa as a Senior Manager.


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By attending this webinar, you will be provided with: 

  • Summarised slide presentation 
  • Reference documents and / or course material where available 
  • Access to a technical knowledge base
  • Recorded webinar that includes an expert presenter and participant interaction

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