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Editor: Gerinda Jooste
Publishing Administrator – Editorial: Palesa Khobane
Art Director: Ashley van der Merwe
Published by:
The South African Institute of Chartered Accountants
17 Fricker Place
Illovo
Sandton
Johannesburg
2196
Local calls: 08610 SAICA (72422)
International calls: +27 11 621 6600
Email: journal@saica.co.za
www.accountancysa.org.za