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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ArticlesDevelop

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

SOUTH AFRICA: INVESTOR’S HANDBOOK Deloitte recently released the updated 2013/14 edition of South Africa: Investor’s Handbook, which was produce in conjunction with the Department of Trade and Industry (the dti). South Africa has a number of characteristics that make it a compelling investment destination on the African continent. The handbook provides investors with a broad…

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ArticlesDevelop

COVER STORY: Empower and develop the new business dynamic

Ajen Sita (EY Africa CEO) has cast his shadow over virtually every aspect of the Big Four firm’s business model since assuming the helm in July 2010, but nowhere more so than in its redefining of its Africa business. Demonstrating where Sita’s passion truly lies, he explains what he foresees himself doing should he ever…

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ArticlesDevelop

VIEWPOINT: Coal Mining Cleans Up

Open-cast coalmines are ugly, as I saw for myself when recently viewing a client’s massive open-cast mine in Mpumalanga. Sprawling over several hectares, the scene was as apocalyptic as I had imagined. Four steaming pits sliced deep into the earth fed a relentless stream of mammoth tipper trucks ferrying their black cargo to washing plants.…

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ANALYSIS: Trade receivables IAS 39 vs IFRS 9

Many companies sell goods or services on credit to customers resulting in the recognition of trade receivables in their financial records. This type of financial asset is currently measured by most companies in terms of the International Accounting Standard 39 Financial Instruments: Recognition and Measurement (IAS 39). However, the International Accounting Standards Board (IASB) is…

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ANALYSIS: Arm’s length pricing between connected persons

Tax law generally applies to actual terms on which a transaction has been concluded as opposed to what the transaction would have been had it been entered into at arm’s length. Some exceptions exist where tax arbitrage can take place if the actual terms of a transaction are susceptible to manipulation. The most comprehensive of…

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ArticlesInfluence

INFLUENCE: Managing change and maximising adoption

The importance of transformation management should never be underestimated; what is the point of investing a substantial sum of money in a system that is designed to address all your current business pains if your staff never invest themselves fully in it? What happens is that your fancy new system sits in its shiny new…

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