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…

October 2025 Issue

Editorial This October issue of Accountancy South Africa (ASA) carries special significance for me as I step into the role of editor. It is both a privilege and a responsibility to take forward a publication that has been shaped with care, vision, and commitment by those who came before me. In particular, I would like…

ASA August Issue, Women's Month 2025

August 2025 Issue

ASA August Issue, Women’s Month 2025 Editorial Women’s month is one of my favourite issues! Not only because it’s one of the very first issues I wrote for when my journey with Accountancy SA began, but it’s always a powerful reminder of how one woman’s story can inspire another to keep moving forward and achieve…