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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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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VIEWPOINT: VAT IMPLICATIONS On-charges

The term ‘supply’ is widely defined in the Value-Added Tax Act 81 of 1991 (VAT Act) to include performance under a rental agreement. The rental of commercial property such as office space and factories is subject to VAT where the rental income exceeds the R1 million threshold. VAT registration is then compulsory, and the landlord…

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VIEWPOINT: FEMALE WEALTH International Women’s Day Celebrations

According to the 2015 Businesswomen’s Association of South Africa (Bwasa) Women in Leadership Census, females make up 25% or more of the director or executive managerial positions in 34 of the 293 JSE-listed companies surveyed.  More South African women are taking up leadership roles and may be the main breadwinners for their families. With 8…

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UP-TO-DATE: Keeping you informed of business today

ACCOUNTING INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRSs) Have you considered the impact of the new Leases Standard? IFRS 16, Leases, has been published and will replace the existing Leases Standard and related Interpretations. IFRS 16 will require all leases to be reported on a lessee’s statement of financial position as a right of use asset and…

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INFLUENCE: TIME FOR EVERYONE TO GET ON THE BUS

Commitment to transformation in the profession is belied by negative university environments and poor support for Thuthuka. By Monique Verduyn The South African Institute of Chartered Accountants (SAICA) has made steady progress in helping to produce more black chartered accountants. Blacks in total form about 21% of the CA(SA) population. This is largely due to…

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VIEWPOINT: DEBATING LEADERSHIP Autocratic vs democratic leadership

There are pros and cons to autocratic and democratic leadership, both in politics and in business. Is how a leader comes into power indicative of the type of leadership one can expect? Autocratic leadership is when one person makes all the decisions for everybody. Pros of this form of leadership are that decisions can be…

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