ANALYSIS: A B-BBEE ACTION PLAN

Anton de Wet explains why the right decisions in remainder of the 2016 financial year will be vital to any empowerment-sensitive business It is important to note that the amended codes of good practice that became effective on 1 May 2015 only apply to businesses falling outside the scope of one of the sector specific…

ANALYSIS: The renewal of vows: Auditor reporting and ethical requirements

How are the changes in auditor reporting requirements related to ethics? By Saadiya Adam Some might consider ethical requirements an unlikely topic to discuss alongside the recently released new and revised auditor reporting standards by the International Auditing and Assurance Standards Board (IAASB), and specifically International Standard on Auditing (ISA) 700 (Revised), Forming an Opinion…