SAICA offers three reputable professional accounting and business designations from a foundational to a strategic level of accounting and business competence –

Accounting Technician [AT(SA)], Associate General Accountant [AGA(SA)] and Chartered Accountant [CA(SA)].

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Cabinet Reshuffle: how it impacts you

By Mokgatla Madisha, Head of Fixed Interest at Sanlam Investment Management “Don’t get distracted, focus on the fundamentals”, says Mokgatla Madisha, Head of Fixed Interest at Sanlam Investment Management. The political situation in South Africa has been fluid for quite some time so the events of last week are not all that surprising. They serve…

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ArticlesDevelop

FEATURE: CAs(SA) pass final qualification hurdle

In November 2016, 2 529 aspiring CAs(SA) nervously sat for their final professional examination, the Assessment of Professional Competence (APC). Now SAICA can announce that 89% (2 247) of these candidates passed The CA(SA) journey is not for the faint-hearted. It takes a minimum of seven years to complete and those who begin the journey…

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ArticlesDevelop

VIEWPOINT: ‘Connected persons’ in the VAT Act

The Value-Added Tax Act 89 of 1991 contains general time and value of supply rules. There are however specific time and value of supply rules that are applicable to connected persons. A special value of supply rule is essentially triggered where connected persons are not dealing at arm’s length. Connected persons A ‘connected person’ is…

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ArticlesDevelop

VIEWPOINT: WHAT EXACTLY IS A ‘BROAD-BASED OWNERSHIP SCHEME’?

The most recent definition I could find for ‘Broad-Based Ownership Scheme’ (BBOS) in a B-BBEE context was the DTI’s 2005 draft version of Statement 100 on Ownership, which reads: ‘“Broad-Based Ownership Scheme” means a collective ownership scheme constituted with the view to facilitating the participation of specified natural persons in the benefits flowing from the…

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ArticlesLead

REGULARS: Africa needs infrastructure and investors need to grab the opportunity

Sub-Saharan Africa is one of the fastest-growing economic hubs in the world. The average real gross domestic product for the whole of the region has been rising by 5% a year and real income per capita has increased by 2,1% a year, according to the African Development Bank.1 Prices for minerals, grain, and other raw…

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