ASA March 2026 Editorial Milestones, mandates, and modern leadership The 2026 March issue of ASA magazine arrives at a significant juncture for our economy. Following the 2026 National Budget Speech in February, our FOCUS section provides a comprehensive analysis of a fiscal roadmap defined by the winds of change. With gross debt finally projected to…
Internal audit often assumes a position of relative safety. After all, who audits the machines if not the auditors? Yet this confidence may be misplaced. If internal audit continues to define itself by control testing, sampling, and retrospective assurance, it may discover that AI is not merely assisting the profession − it is replacing large…
The Value-Added Tax Act 89 of 1991 (VAT Act) is legally complex due to its readability, which makes it challenging to teach, apply in practice, and administer. My PhD empirical investigation establishes that the lengthiest section in the VAT Act is section 17(2) (denied input, entertainment). The study further cites several sections in the VAT…
From audit files to national spotlight, Gizelle Venske represents a new generation of CAs(SA) who are expanding what professional success looks like , polished, purposeful and unapologetically multidimensional. When Gizelle Venske stepped into the national spotlight as a Top 5 finalist in Miss South Africa, she introduced herself first as a chartered accountant. “I was…
When confidence meets opportunity, magic happens. Razaan Bester is proof of this – and she’s determined to make sure other women are ready to take advantage when the right doors open. SOME KIDS WONDER about their future careers. Not Razaan: from the time she was just 11 years old in Grade 6, she knew she…
How changes to the Code of Good Practice on Dismissal modernise labour management. People are the beating heart of every business. They bring the perspective, ingenuity, skills, and experience that help organisations excel and deliver. Yet it doesn’t always work out. A person might not be suitable for their role and duties, they might not…
South Africa’s healthcare financing landscape is shifting rapidly under the pressure of rising costs and economic uncertainty. With medical scheme premiums set to increase, many households are being forced to rethink how they manage healthcare expenses. Even the most comprehensive medical aid plans often leave members exposed to co-payments and shortfalls, sometimes amounting to thousands…
Access to safe drinking water is essential for health and wellbeing, yet across South Africa, water quality is not always reliable. Some cities meet health standards, but national reports show that only 14−16% of municipal water systems consistently provide water that is safe to drink. Aging infrastructure, rapid urban growth, and climate pressures make it…
The most urgent leadership development challenge of our time isn’t technical. It’s the same one AI researchers are losing sleep over, and we’ve been living with it for millennia. IMAGINE ASKING A COLLEAGUE why they made a critical call. They pause, think carefully, and say: ‘I’m not entirely sure. It just felt right.’ We accept…
Andrew Alt helps developers and finance professionals understand each other. He sees AI as powerful but with limitations, useful for structured tasks but no substitute for human judgement. His message to newly qualified CAs(SA) is to think broadly, question assumptions and understand how systems work. In a profession being reshaped by rapid technological change, adaptability…