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 ACCOUNTANCY SA

STRAIGHT SHOOTING: Another year bites the dust…

The year 2009 has been riddled with change, challenges and lessons. In January, Barrack Obama became America’s 47th and first black president. In April, Jacob Zuma became South Africa’s fourth post-apartheid president. South Africa joined the long list of world economies to slip into recession, and was one of twenty-two of the world’s leading countries’…

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FEATURE: ACCOUNTING TREATMENT OF DEBTORS FACTORING

A financial institution perspective The impact of the credit crunch has by now irrevocably changed the landscape of the economy. Companies have been forced to look at different and innovative ways of maintaining and improving on their operating cash flows. The practice of debtors factoring has since established itself as a legitimate alternative source of…

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SPECIAL REPORT: SUSTAINABILITY 2009: 7

Sustainability reporting and assurance: the way of the future Introduction The evolving concepts of business ethics and stakeholder rights are no longer merely modern jargon, or the “flavour of the month” buzz words, but a key aspect of the modern business environment. Doing business ethically and in a responsible manner will not only contribute to…

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SPECIAL REPORT SUSTAINABILITY 2009 – 4

SA’s reality in terms of climate change and sustainable development There is little dispute amongst world climate scientists that anthropogenic induced climate change is a very real threat to long-term global environmental sustainability. The most vital and real consequences of predicted climate change is the increased intensity of severe weather events that could include extended…

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ACOUNTANCY IN MOTION: Sustainable Motoring

Sustainable Motoring Is there a term referring to efficient and realistic alternatives to fossil-fuelled internal-combustion engines? Let’s start by dispelling a rumour that is the source of numerous internet debates. No reliable evidence exists to suggest that the carbon footprint of the Toyota Prius exceeds that of a Hummer. However, importing the Prius does not…

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DISPELLING THE DARKNESS SURROUNDING AUDITING

What are the common misconceptions about auditing and auditors? Sadly, many people have a rather negative impression of the word audit. Many associate an audit with international corporate collapses since auditors had some role in these. Others think that an audit involves someone who has accounting knowledge and prepares an entity’s year end financial statements.…

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WINE ROUTE: Pinotage or coffee or both?

Bertus “Starbucks” Fourie is credited with starting the wave of popularity of the new “Coffee, chocolate, mocha, cacao” flavoured Pinotages which have been the popular choice “receiving most votes overall” from those attending Winex, which was held in Cape Town recently. And, interestingly, have been studiously ignored by most of the judges in the annual…

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ACOUNTANCY IN MOTION: The all new Mini Convertible

In today’s constantly evolving vehicle market that presents many new vehicles with modern shapes, it is fascinating to see some innovative manufacturers, who look nostalgically to the past for inspiration, in the hope of making the ultimate vehicle. In this area, I believe BMW have done a magnificent job of recreating the lovable Mini. It’s…

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