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: The unknown

What is the difference between a measurable risk and an unmeasurable uncertainty? It was back in 1921 that economist Frank Knight differentiated between these two. Being a supporter of the notion that humans are inherently unpredictable, he distinguished risk from uncertainty. The former you can measure while the latter, you can’t. Investors and the investment…

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JSE proactive monitoring to improve financial reporting

In February, the Johannesburg Stock Exchange issued its Report Back on Proactive Monitoring of Financial Statements in 2013. Given the need for good corporate governance from our listed companies, whom we invest in, it is pleasing to note that the JSE now addresses its correspondence to companies regarding the outcome of their proactive monitoring process…

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ArticlesDevelop

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

Deductions for donations to schools Donations are an important source of funding for many South African schools, because although parents contribute towards their children’s education, most schools are struggling to operate without additional funding from donors. Added to this, many donors are not aware of the generous tax deduction benefits associated with donations to schools…

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ArticlesCPDDevelop

ANALYSIS: Creation, issue and conversion of shares under the new Companies Act

With the reform of the company law regime in South Africa through the enactment of the new Companies Act 71 of 2008 (the Companies Act), as well as the regulations to the Companies Act, there has been uncertainty in practice with regard to the transitional status and treatment of shares under the Companies Act, with…

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