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: IFRS 15 Revenue recognition will never be the same again

Gary Berchowitz and Simon Whitehead of PWC discuss the implications of the introduction of IFRS 15, the long-awaited global standard on revenue recognition. Those closely following the project know there are potentially significant changes coming for some industries, and some level of change for almost all entities The International Accounting Standards Board (IASB) recently issued…

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ArticlesInfluence

Special Report – 35-under-35 finalists

It gives us the greatest honour to announce the names of 35 of the most outstanding young CAs(SA) in South Africa. They have been handpicked not only for their exceptional career achievements and abilities but also for how they actively are giving back to the community and the less fortunate – and ultimately for the…

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ANALYSIS: How will POPI impact medical schemes?

Etienne Dreyer and Leanne Mandim investigate the impact of the Protection of Personal Information Act on medical schemes The Protection of Personal Information Act 4 of 2013 (POPI Act) was signed into law by the President on 26 November 2013. The President is yet to appoint a regulator and announce the commencement date of the…

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ANALYSIS: SAM (Solvency assessment and management) Ready, steady … implement

Although milestones have moved a number of times, the Solvency Assessment and Management project is nearing the end of the development phase and implementation is set to begin. Matthew Brinckmann and Kerry-Anne Forster give an overview of the process Four years ago the Financial Services Board (FSB) initiated the Solvency Assessment and Management (SAM) project…

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ArticlesInfluence

Special Report – A brief history of banking

Johan Scheepers discusses the evolution of banking regulation and the new leverage ratio as an additional tool to understanding banks’ and banking groups’ risk Banking as a business was originally practised in the ancient empires of Babylon, Assyria and Judea. The first “modern” bank was the Bank of Venice, which was founded in 1157. Two…

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COVER STORY: Dispelling the fear of financial statements

Entertainer, educator, accountant – Mark Samowitz is helping people to speak the language of business by demystifying the jargon of accounting. Monique Verduyn spoke to him. Accounting is not difficult – it is logical and easy to understand if taught correctly. That’s the word from Mark Samowitz, a CA(SA) who is making it his life’s…

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