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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ARTICLES FROM COVID-19 HUB

ARTICLES FROM ACCOUNTANCY SA

WIK EN WEEG: KOMMODITEITE SE FRAGMENTASIEBOM

Dit wil dikwels voorkom asof kommoditeitspryse eenvormig styg. Dit is beslis nie die geval nie, en dit mag belangrike implikasies vir ons almal inhou. Vir dekades het die wêreld baat gevind by China se industralisasie. China se ekonomiese groei het aanleiding gegee tot vinnig stygende lewensstandaarde. Verhoogde fabrieksproduksie het versnelde invoere, van basiese grondstowwe soos…

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XBRL EMBRACE IT NOW

Why XBRL? The US Securities and Exchange Commission (SEC) (www.sec.gov <http://www.sec.gov/> ) adopted a rule proposal on the 16th of May that makes compulsory the use of eXtensible Business Reporting Language (XBRL) for some regulatory filings within three years (Cummings 2008). Under the proposal, the 500 largest companies will begin filing XBRL attachments with their…

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TECHNICAL: ACCOUNTING

IASB CONCLUDES FIRST ANNUAL IMPROVEMENTS PROJECT The International Accounting Standards Board (IASB) has issued Improvements to IFRSs – a collection of amendments to International Financial Reporting Standards (IFRSs). These amendments are the result of conclusions the IASB reached on proposals made in its annual improvements project, which were exposed for comment in October 2007. Unless…

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INDUSTRY NEWS: NEW COMPETITION LAW THREATENS ERRANT DIRECTORS WITH 10 YEAR JAIL TERM

Directors found guilty of anti-competitive behaviour could face up to 10 years in prison, warns Jean Meijer, competition lawyer at commercial law firm Bowman Gilfillan. “These are among several profound implications to emerge from the new Competition Bill.” Meijer says that the Bill creates criminal liability for price fixing, market division and collusive tendering. Thus:…

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GLOBAL NEWS: NEWS FROM KENYA

POST ELECTION VIOLENCE AND THE KENYAN PRACTITIONER The 2007 post election violence that rocked the country during December 2007 and most of January 2008 saw the destruction of many businesses and a mass exodus of people, resulting in a huge number of individuals being displaced. The signing of the peace accord by the government and…

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STRAIGHT SHOOTING: Transformation Reigns

We continue to grapple with the pervasive shortage of qualified professionals and sound accounting skills across the country. The emigration of skilled professionals, coupled with an inadequate pipeline of qualifying Chartered Accountants are two of the pressing issues that the profession faces today. Dealing with both challenges is complex and is often beyond the reach…

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FINANCIAL PERFORMANCE MANAGEMENT

Financial Performance Management – new mid-market solutions offer an alternative to spreadsheet terror. Careful management of the financial performance of any organisation is critical to its success and long-term sustainability. In a dynamic marketplace, however, static reporting based on spreadsheets seldom delivers the agility necessary to remain competitive. Small and medium sized organisations are thus…

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