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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VIEWPOINT: Virtuous circles

“Circular economy business models can dramatically reduce the cost of source materials.” The industrial revolution created linear economies in which raw materials were sourced, turned into products as cheaply as possible and then sold to consumers. For centuries little thought went into where and how end-of-life products would be disposed of – but waste is…

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SPECIAL REPORT: Yes, you can rely on the information

Accountability is a process to hold parties responsible for their actions. One way is through reporting, writes Mariaan Roos Various definitions or explanations of accountability exist. Two definitions that are specifically relevant to this article are those of Fox and Brown (“a process of holding parties responsible for their actions”)1  and Edwards and Hulme (“the…

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VIEWPOINT: Sunk costs

“When making decisions, only incremental costs and benefits should influence your future choices …” Most of the readers of this magazine would have, at the very least, done some kind of elementary management accounting course at university where they would’ve learnt about sunk costs. So we know that these sunk costs are completely irrelevant to…

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ArticlesInfluence

INFLUENCE: The common risks associated with financial reporting

Inaccuracies, inconsistencies, delays, as well as security and distribution issues in the financial reporting process, come at a price, says RHYS ROBINSON In today’s global economy organisations are highly dependent on technology and thus the IT systems in which they invest can play a significant role in overall business success. It therefore makes business sense…

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ANALYSIS: First-time adoption of the accrual basis

Amanda Botha explains how the application of the principles set out in the proposed International Public Sector Accounting Standard will enhance the credibility of a first-time adopter’s financial statements during its transition to full accrual accounting The International Public Sector Accounting Standards Board (IPSASB) has recently issued a proposed standard, the First-time Adoption of Accrual…

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ANALYSIS: When is a company financially distressed?

It is important to understand the meaning of “financial distress”, as the requirements of Chapter 6 of the Companies Act 2008 are triggered as soon as a company is in financial distress, writes Johan Erasmus Chapter 6 of the Companies Act 71 of 2008 deals with business rescue. Business rescue is largely self-administered by the…

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INFLUENCE: Transfer pricing in South Africa Five things you need to know

The South African transfer pricing landscape poses a number of challenges to South African taxpayers engaged in cross-border intercompany transactions. Article by Cornelia Wolff and Michel Verhoosel Over the past years, transfer pricing has been become increasingly important for those companies with cross-border intercompany transactions. It seems that this trend has not come to an…

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INFLUENCE: Driving better reporting by embedding B-BBEE into your corporate strategy

SAICA Thought Leadership Paper Publication B-BBEE: insightful corporate reporting South Africa has not yet realised the badly needed growth for effective transformation to take place, stating that sustainable and economic transformation can only be attained if Broad-Based Black Economic Empowerment (B-BBEE) receives widespread support from all sectors of business. B-BBEE remains a vital transformation policy…

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