A child of the townships, Jeff van Rooyen rose above his circumstances through hard work, determination and opportunity. ‘I’ve lost count of the number of times people have counselled me on aiming too high. Most of the time, their advice was that I should lower the bar and set myself what they considered to be…
Here are the reviews for the Huawei Mate50 Pro, ThinkPad Z16 Gen 1 and GIZZU 10W Solar Lighting Kit The HUAWEI Mate50 Pro is a futuristic tech-leading smartphone − IT comes equipped with a range of cutting-edge technologies, breaking new ground and expanding the scope of what users can expect from a smartphone. Amongst its…
Award-winning winery L’Ormarins produces some of our country’s finest bottle-fermented sparkling wines made according to the traditional Méthode Champenoise (the same way Champagne is made), by which a secondary fermentation takes place inside the bottle. They are dedicated to giving Cape expression to Old World wine techniques and by doing so, pioneered a whole new…
Thanda means ‘love’ in the language of the Zulu people. And if you’re looking for something a little more African to celebrate Valentine’s Day with your beloved this year, then look no further than Thanda Safari. We just know you will fall in love with the whole experience from beginning to end − from the…
Monique Verduyn asked three CAs(SA) to share their thoughts on the year ahead. 2022 was a year marked by local and global crises. War returned to Europe with its attendant humanitarian disasters, the US policy of strategic engagement with China came to a halt, protests rocked Iran, and extreme weather events became commonplace. South Africa’s…
Honour and integrity No matter how you decided to start 2023, you were probably not prepared for any of the crises that our country is facing. A colossal trust issue is facing our leaders – not only in public practice but also in private practice. As a leader, it’s essential to keep in mind that…
Special Considerations − Audits of Group Financial Statements (Including the Work of Component Auditors) The International Standard on Auditing 600 (Revised) (ISA 600 (Revised)) is a special considerations standard that applies to a group audit, including when component auditors are involved. The International Auditing and Assurance Standards Board (IAASB) wanted to ensure that ISA 600…
Restraint of trade payments received by a person will generally be capital in nature and will not constitute gross income. The tax position is different where the payment is by virtue of employment and is received by a natural person. Disputes relating to restraint of trade agreements often come before the labour courts. However, the…
ISQM 11, ISQM 22 and ISA 220 (Revised)3 come into effect on 15 December 2022. These standards are expected to have a significant impact on all firms that perform engagements in accordance with the IAASB standards. The South African Institute of Chartered Accountants (SAICA), in collaboration with the Pan African Federation of Accountants (PAFA) and…