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: Creation, issue and conversion of shares under the new Companies Act

With the reform of the company law regime in South Africa through the enactment of the new Companies Act 71 of 2008 (the Companies Act), as well as the regulations to the Companies Act, there has been uncertainty in practice with regard to the transitional status and treatment of shares under the Companies Act, with…

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ArticlesInfluence

SPECIAL REPORT: Ease of use is the real revolution in accounting software

The most significant way that accounting software has evolved in response to new technology over the past decade is that it has become more accessible and easier to use than ever before. This, in turn, has meant that accountants and business owners can focus on doing their jobs as efficiently as possible rather than needing…

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ANALYSIS: Casting the tax net globally

Globalisation, cross-border transactions and a booming e-commerce environment are posing challenges for the collection of taxes – events that have prompted tax authorities across the world to move collectively to counter the loss of tax revenues within their tax jurisdictions. Although double tax agreements (DTAs) assist with the collection of income taxes, the major questions…

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ArticlesInfluence

INFLUENCE: Annual reports more than compliance documents

The size of the annual report of all companies is ballooning, and not necessarily with more useful information. The communicative value of financial statements prepared using International Financial Reporting Standards (IFRS) is diminishing and they are becoming no more than compliance documents. Many national standard-setters, institutes and regulators around the world have undertaken work on…

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ArticlesInfluence

Are you POPI compliant?

Processing of personal information is widely defined in section 1 of the Protection of Personal Information Act 4 of 2013 (POPI) to include almost any activity in relation to personal information from the point of collection to the dissemination and destruction of such information. The conditions of lawful processing are stipulated in Chapter 3 of…

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