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: Be aware of alternative financial reporting measures

Is it becoming common practice in South Africa to disclose non-GAAP financial measures? This is certainly happening at an increasing level. There is a possibility that non-GAAP financial measures may be used incorrectly by users as these do not reflect the true financial position of a company. If investors rely on non-standardised financial measures without…

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ArticlesInfluence

INFLUENCE: The state of South Africa’s international tax provisions

South Africa’s 2014 budget speech had surprisingly few proposals in respect of cross-border activities. Most South African taxpayers and tax practitioners are quite thankful and will also be hoping that once the 2014 Taxation Laws Amendment Bill is finalised, 2014 will have turned out to be a relatively ‘uneventful’ year. Since South Africa’s move to…

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ArticlesDevelop

ANALYSIS: Contradictory data from CFOs may be a hopeful sign

It will be some time before any detailed analysis emerges from the CFO Global Business Outlook survey undertaken by North Carolina’s Duke University in 2013, but what appears to be a contradiction is obvious at first glance. The survey sample included 35 South African CFOs and while optimism about their country’s prospects was low (averaging…

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ArticlesDevelop

VIEWPOINT: Investment in children

It is estimated to cost between R2 million and R4,5 million to raise and educate a middle-class child in South Africa, depending on private school and tertiary education (never mind postgraduate and professional qualifications). In the US, CNN estimated the cost at $241 000 to the age of 18, excluding college. Furthermore, the UK Guardian…

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Special Report – Accounting education A new way forward?

“South Africa has a pressing need for more graduates of good quality, to take forward all forms of social and economic development” – Council for Higher Education (CHE)1. Within South Africa’s developing economy, accounting education at universities faces several challenges, including underprepared students, curriculum overload, and the need to apply a principle-based teaching model in…

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