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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ArticlesInfluence

ANALYSIS: IFRS 9 AUDIT IMPLICATIONS

International Financial Reporting Standard (IFRS) 9, Financial Instruments, becomes effective for periods beginning on or after 1 January 2018. The impairment methodology changes it contains will affect accountants and auditors. After the global financial crisis in 2008, questions were raised on whether the use of the incurred credit loss model for impairment provisioning had contributed…

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ArticlesInfluence

VIEWPOINT: FINANCIAL RESOLUTIONS FOR THE NEW YEAR

At the beginning of the New Year most people set resolutions for themselves. The most common resolution among many individuals regarding their finances often revolves around wanting to be in a better financial position than the previous year. The new year presents the perfect time to assess your finances in order to gain control and…

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ArticlesLead

Unite 4 Mzansi: CAN WE END CORRUPTION?

Recognising its immense responsibility as a profession to tackle issues that stand in the way of South Africa growing a strong and sustainable economy, SAICA launched an active citizenry initiative called Unite 4 Mzansi. The campaign is seeking the support of millions of South Africans in taking a strong stand against corruption. And that includes…

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ArticlesInfluence

ANALYSIS: DON’T SHOOT THE MESSENGER

Third-party (agent) appointments issued under section 179 create untold conflict amongst taxpayers and third parties alike, pitting employer against employee and bank against client where the only winner is SARS. By Tarryn Atkinson It’s not really new and we can’t even blame it on the controversial Tax Administration Act1 (TAA). It could, however, be said…

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ArticlesLead

PROFILE: LIVING LIFE ISLAND STYLE

She describes herself as strong-willed, focused and extroverted. Lynn Grala tells us about Leigh-Ann Bezuidenhout great job and fantastic life in Bermuda and running the New York Half Marathon to raise money for J A Ncaca Primary School in Cradock Bermuda not only lured Leigh-Ann Bezuidenhout with its pink sandy beaches and crystal-clear waters. What…

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ArticlesLead

LEAD: King IV: Bolder than ever

The new Code represents a positive step forward in that it is principle-based and outcomes-based, and it takes the challenges and realities of today’s business world into account. Here, Deloittebreaks down exactly what is different and what is new and explains how companies are expected to apply these changes. The King Committee published the King…

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ArticlesLead

PROFILE: PERSISTENCE PAYS OFF

Growing up in the dusty streets of Limpopo Matome Moholola could not think beyond the prevailing circumstances: inadequate schooling, infrastructure, and limited career choices. But in a Grade 7 accounting class this all changed. He tells us his story Though our teacher then had a vague idea of the chartered accountancy profession, I purposed in…

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ArticlesDevelop

VIEWPOINT: SUSTAINABLE B-BBEE REQUIRES POSITIVE INTENTIONS

I think I could almost write a book on what I and my team have seen in the past four years of performing B-BBEE verification engagements for around 350 companies. One word that keeps coming back to my mind is INTENT. No matter how things are legally structured, management’s true intentions normally become clear over…

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