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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LEAD: Profile: A HEART FOR TEACHING AND BETTERING GOVERNANCE

While Sasolburg’s Caroline Mapulanga’s official job description is Accounting Technicians of South Africa facilitator, unofficially, she is a cheerleader and a pillar of strength for the learners she’s encountered in her six years as an AAT(SA) trainer When you train learners from impoverished backgrounds all across the country, you learn valuable life lessons. You deal…

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ArticlesInfluence

ANALYSIS: JOB CRAFTING

The financial services industry fulfils a critical role within any economy. In South Africa this is no different. Organisations within this industry support the creation of a sustainable and prosperous society – cultivating economic growth, capitalising on business opportunities, and responding productively to economic and fiscal challenges. By Nicola van der Westhuizen Although it is…

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ANALYSIS: IS YOUR EER CREDIBLE AND TRUSTWORTHY?

PART 1: EMERGING FORMS OF EXTERNAL REPORTING On 16 August 2016 the International Auditing and Assurance Standards Board (IAASB issued the discussion paper (DP) Supporting Credibility and Trust in Emerging Forms of External Reporting:1 Ten Key Challenges for Assurance Engagements,2 which has been prepared by the IAASB’s Integrated Reporting Working Group (IRWG) for comment by…

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ArticlesInfluence

ANALYSIS: GEARING UP FOR ASSURANCE ON EXTERNAL REPORTS

PART 2: EMERGING FORMS OF EXTERNAL REPORTING (EER) The board of directors of a company drive the company’s external report content. Without legislative requirements, they can steer decisions on what type of assurance, if any, is required on the information reported. By Ciara Craul Reintjes Integrated reporting, a subset of emerging forms of external reporting…

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ArticlesInfluence

ANALYSIS: AUDIT QUALITY INDICATORS: PROMOTING TRANSPARENCY

Continuous improvement in audit quality is a priority for the Independent Regulatory Board for Auditors (IRBA) and it believes that audit quality indicators (AQIs) could be a valuable tool to increase transparency in the financial reporting value chain. By Sadhir Issirinarain The Independent Regulatory Board for Auditors (IRBA), which is the regulatory body for auditors…

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ArticlesDevelop

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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