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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ARTICLES FROM ACCOUNTANCY SA

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VIEWPOINT: EMPLOYEE SHARE INCENTIVE TRUSTS

CAPITAL GAINS TAX IMPLICATIONS Amendments have been introduced to the Income Tax Act to clarify the capital gains tax implications arising in employee share incentive trusts. The non-disposal rule contained in paragraph 11(2)(j) of the Eighth Schedule that dealt with equity instruments contemplated in section 8C that had not yet vested is deleted from 1…

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VIEWPOINT: ATTIPS TO AVOID OVERSPENDING

As we approach the festive season, most people begin their holiday spending. These expenditures usually include luxury and unusual costs such as catering for family gatherings, travel, accommodation, entertainment and gifts. Additional expenses are usually not planned for during the course of the year and most people’s budgets tend to be under a lot of…

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VIEWPOINT: YOUR STELLENBOSCH GARDENS

The past three months have probably taught me more about myself than the previous twenty years together. Being a professional coach, I’m pretty aware of internal and external changes because clients continuously force me to reflect. Despite that, the past few months still took me by surprise. In July we were blessed with an opportunity…

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VIEWPOINT: CHANGE FOCUS: FROM BAD LEADERSHIP TO GOOD

The field of behavioural economics studies the effects of psychological, social, cognitive, and emotional factors on the economic decisions of individuals. It affects many areas of our lives and we can learn a lot from findings in this field that could help us to become better leaders. According to new research from the Behavioural Insights…

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VIEWPOINT: RETENTION BONUSES: DESIGNED TO LOCK YOU IN

Similar to what we discussed in the August issue (‘Staff discounts’), another method used by employers to keep their staff in their employment is retention bonuses. This is a substantially bigger monetary amount than staff discounts and can sometimes contribute significantly to your wealth creation, but the principle of how they should be viewed should…

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VIEWPOINT: AT THE OFFICE: THE CHARACTER ASSASSIN

In this competitive work environment where companies are looking to restructure, to reduce staff complement, and to align their skill sets to their future needs, one may fall into the trap of being a character assassin. There is a saying, ‘Play the ball and not the player.’ A character assassin is a person who discredits…

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