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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PROFILE: PwC’s journey to integrated reporting

PwC South Africa has released its integrated report for 2016. It has been clear for some time that neither financial reporting nor sustainability reporting is sufficient on their own to describe the value created by an organisation. For these reasons, King IV advocates the concept of integrated thinking, of which an integrated report is the…

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ArticlesInfluence

PROFILE: Equipping exceptional young leaders

Project Siyakhula is a Deloitte-sponsored initiative that invests time to mentor and motivate students. It tutors Mathematics and Accounting to Grade 10, 11 and 12 learners from schools in Ivory Park. The word Siyakhula is derived from the isiZulu word meaning ‘we are growing’ and, boy oh boy, has it grown! Veryl Mulder interviewed three…

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ArticlesDevelop

VIEWPOINT: FINANCIAL ADVICE CAs ALSO NEED PROFESSIONAL ADVICE

Chartered accountants’ daily job entails working with numbers and finances in its many forms, for example auditing and analysing financial records, financial reporting, taxation, and so much more. As financial professionals, we also offer financial advice to big corporate companies – however, we seldom get proper financial advice when it comes to our own personal…

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ArticlesLead

FEATURE: Why invest in emotional intelligence?

Gallup research indicates that the global rates of employee engagement are at an all-time low, and the findings once again point to managers, who account for up to 70% of the variance in engagement. It is no surprise that the common element in both employee engagement and retention is management ‘People leave managers, not companies’…

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ArticlesInfluence

ANALYSIS: Auditing accounting estimates

On 20 April 2017, the International Auditing and Assurance Standards Board (IAASB) issued the Exposure Draft: Proposed ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures (ED), for comment until 1 August 2017. This is an overview of the proposed changes WHY IS THE ISA BEING REVISED? The main reasons provided by the IAASB in…

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VIEWPOINT: The Modified Flow-through Principle: Beware of getting it wrong!

The Modified Flow-through Principle is a special provision in statement 100 paragraph 3.4.3.1 of the B-BBEE codes that reads: ‘Where in the chain of Ownership, Black People have a flow-through level of participation of at least 51%, and then only once in the entire ownership structure of the Measured Entity, such Black participation may be…

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