Feature: Lifelong learning: An investment for finance professionals

CAs(SA) are much more than number-crunchers: we are business leaders, problem-solvers, and resourceful thinkers. Our reputation is built on attention to detail and reliability and the unique ability to connect the various components a company, transforming them into tangible value. Now consider this: the rapidly evolving data landscape, powered by analytics, artificial intelligence and large…

Special feature: Naeem Asvat CA(SA) – Keeping the profession human in difficult times

From the pandemic to personal loss, Naeem Asvat has faced challenges with calm and conviction. His approach to leadership is grounded in care and an unshakable belief in the profession’s role in society. For nearly two decades, Naeem Asvat has been one of SAICA’s most committed leaders. As the Regional Lead for KwaZulu-Natal, or as…

Feature: The trap of identity: Why presence, not the past, unlocks leadership potential

For most professionals, identity is shaped long before we enter the workplace. Family expectations, education systems, and corporate structures all tell us who we are meant to be. Titles, roles, and achievements become anchors of self-worth. While this can drive performance, it also creates a hidden risk: when identity becomes too tightly bound to external…

Viewpoints: SUSTAINABILITY What about charitable organisations?

Sustainability and related reporting are all abuzz at the moment. However, the focus is on for-profit companies with little to no attention paid to charitable organisations (COs) that have a significant impact on vulnerable groups, animals and the environment. If sustainability is about outcomes, why is this sector an afterthought? Governments are increasingly unable or…

Viewpoints: Trust income and non-resident beneficiaries

Section 25B of the Income Tax Act governs the taxation of income in trusts and their beneficiaries. Specifically, subsections 25B(1) and 25B(2) apply to income received or accrued by resident beneficiaries. For non-resident beneficiaries, unless section 7(8) applies, the income must be taxed in the trust. Section 25B(1): Vested Rights of Resident Beneficiaries Income received…