International Travel: Beyond Everything

The Hotel Bel-Air is everything you’ll ever want and imagine rolled into one. A cocoon – a perfect haven in a sea of clutter Located in the canyons of Los Angeles, Hotel Bel-Air has been a hideaway for world travellers for well over half a century. It’s nestled within five hectares of lush gardens in…

Four Decades And More Of SAICA

In the 40 years since the founding of the South African Institute of Chartered Accountants (SAICA), much has transpired for the profession worldwide. SAICA was already functioning and influencing major changes to the profession in the middle 1990s when a united South Africa emerged under Nelson Mandela as President. Yet, it also becomes clear that…

Finbiz 2030’s Mind-Blowing Moments

One Young World, Chartered Accountants Worldwide and SAICA launched Finbiz2030, an initiative to unite and mobilise the finance and business community to achieve the Sustainable Development Goals (SDGs) by 2030. The launch was be held at Investec, in Sandton on 6 February 2020 with participation of professionals with finance and business skills across industries. ‘If…

ISA 315: Statutory Receivables

Do you know what statutory receivables are and how to account for them? GRAP 108 on Statutory Receivables issued by the ASB is effective from 1 April 2019. This means that entities that apply standards of GRAP need to consider the standard in preparing their financial statements for 31 March 2020 or 30 June 2020.…

ISA 315: Identifying and Assessing the Risks of Material Misstatement – An Introduction

This article provides an overview of the objectives of the International Auditing and Assurance Standards Board’s project to revise extant ISA 315 (Revised) and changes that auditors can expect to see International Standard on Auditing (ISA) 315 (Revised 2019), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment (ISA…

Viewpoints: Find Your Magic!

Empowers Equips EducatesTo quote an author by the name of Howard Thurman: ‘Don’t ask what the world needs. Ask what makes you come alive and go do it. Because what the world needs is people who have come alive’ Wadzanai Mabuto CA(SA) Senior Lecturer at the Department of Accounting at UJ A couple of months…

Viewpoints: Ethically Speaking

Public Speaking TrainerYour audience knows more about you and your subject than you may think. Content can be Googled, cross-checked, and verified before, during, and after your speech delivery. If you are active on social media, your personal life is public. Enter the ethical speaker Dineshrie Pillay CA(SA) Business Owner and Public Speaking Trainer Ethical…