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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ArticlesDevelop

VIEWPOINT: TO BEE, OR NOT TO BEE?

A vital question! This month is a turning point for a large number of businesses on their empowerment journey. Thousands of BEE certificates will be expiring in April 2016. During April 2015 companies rallied to have a final verification done under the ‘old’ codes, expecting that the generic amended codes would become fully effective on…

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ArticlesInfluence

SPECIAL REPORT: Strategy

Why strategy execution unravels You need an innovation strategy Why organisations don’t learn Restructuring: An international case study WHY STRATEGY EXECUTION UNRAVELS Donald Sull, Rebecca Homkes and Charles Sull debunk five of the most pernicious myths about how to implement strategy and replace them with a more accurate perspective that will help managers execute strategy effectively Since…

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ArticlesDevelop

VIEWPOINT: PAYING OFF DEBT Consider your approach carefully

In many of my past articles, I’ve discussed the importance of saving. Last month (‘New Year’s Resolutions’) I referred to saving and paying off debt simultaneously. Sometimes it’s the same thing; sometimes it isn’t. If you’re paying off debt, I think the important thing is isolating what debt you’re paying off. I’m perplexed every time…

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VIEWPOINT: AUTOMATIC LEVEL 2 Ready to start cooking?

The Amended Codes require that you address all five of the scorecard elements to achieve one of the eight B-BBEE status levels. Unless significant qualifying contributions were made prior to your 28 February 2016 financial year-end, it is possible that you will be found non-compliant when your 2016 financial year is measured under the Amended…

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VIEWPOINT: RETIREMENT REFORM Implications of the new Act

The Taxation Laws Amendment Act 23 of 2015, which was promulgated on 8 January 2016, kicks off the long-awaited retirement reform process – but are you ready? The aim of this first fledgling step towards broad reform is to harmonise the tax deductibility of contributions to all types of retirement funds, as well as provide…

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VIEWPOINT: BUILD YOUR CREDIBILITY Excellence is not negotiable

The root of the word ‘credibility’ is credo, which is Latin for ‘I believe’. Credibility is the feeling of trust and respect that you inspire in others. As a young professional, building your credibility is a key pillar towards building your brand, your career, and your values. It takes time to build it, but it…

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ANALYSIS: CONSISTENCY OF INFORMATION IN ANNUAL REPORTS An ISA 720 perspective

Auditors have for many years been required to read other information included in documents containing the audited financial statements. So what will change in future under International Standard on Auditing (ISA) 720 (Revised), The Auditor’s Responsibilities Relating to Other Information? By Leon Kies ‘Lack of consistency can bring on a lack of interest.’ Now that’s…

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