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Daily Archives: December 14, 2021

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Recommend: A global minimum tax

Articles, RecommendBy Andre van der MerweDecember 14, 2021

A new global minimum tax is welcomed in Africa, but curbing illicit flows and broadening the tax base would be much more important Africa will likely benefit from the OECD-driven new global tax agreement signed in October by nearly all of the world’s countries, which would set a minimum corporate tax rate of 15% across…

Recommend: Ethics to the rescue Part 1

Articles, RecommendBy Andre van der MerweDecember 14, 2021

What is clear is that business rescue practitioners are required to always act with a high degree of integrity and honesty. This applies before the commencement of business rescue proceedings, during those proceedings, after the adoption of a business rescue plan, and often after the company is taken out of rescue Given the importance of…

Recommend: Common errors in the auditor’s report

Articles, RecommendBy Andre van der MerweDecember 14, 2021

The auditor’s report is the final audit product that users of financial statements and the general public interact with, and therefore it is important that the auditor’s report accurately reflect the outcome of the audit in accordance with the appropriate standards and requirements The IRBA Inspections Findings Report 2020 indicated that certain recurring deficiencies have…

December January 2021 Issue

Articles, Editor's Choice, IssuesBy Ashley van der MerweDecember 14, 2021

TURN YOUR ‘SHOULDS’ INTO ‘MUSTS’. We have had a year full of surprises, highs and lows. A year where we once again appreciated our health, the time spent with loved ones and a support system to carry us through the lows. We are ending the year with a highlight by introducing you to our Top…

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