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

DEATH AND TAXES: A COMEDY OF ERRORS

Readers may be forgiven if they believe that the title of this article refers to Eskom. It does not, although Eskom’s proposed savage increases in the price of electricity may well prove to be a catalyst in persuading the Minister of Finance to revise some of his tax policies. Policies which were admirable ten years…

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SAICA’s NTC AND ITS WORK

SAICA’s National Tax Committee and its work The committee operates to support the overall objectives of The South African Institute of Chartered Accountants (SAICA). PURPOSE The purpose of the committee is to be the most influential committee on decisions made by stakeholders on South African tax matters, particularly in respect of decisions made by the…

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FORENSIC DUE DILIGENCE

South Africa has recently seen a significant increase in mergers and acquisitions. Despite global market tumult and poor conditions in debt markets, transactional activity is continuing, where market players see the opportunity to get good deals done, and to restructure their entities to respond to the fast evolving environment. As the cost of funds for…

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SPECIAL REPORT: ISLAMIC FINANCE 1 and 2

ISLAMIC FINANCE 1 Fundamentals of Islamic Finance  The purpose of this article is to explain the fundamental principles and underlying philosophy of Islamic Finance, and to explore the possibilities of the implementation thereof in South Africa. Firstly, the philosophy and socio-economic rationale underpinning Islamic Finance will be introduced, as it will be difficult to appreciate…

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GOOD NEWS: Unlocking the Power of Tourism

Since the advent of democracy, the tourism sector has both benefited from and contributed to South Africa’s 33 quarters of uninterrupted economic expansion since September 1999 – the country’s longest economic upswing. Opening this past year’s Business Tourism Conference, Environmental Affairs and Tourism Minister Marthinus van Schalkwyk said “Our tourism industry, having overtaken gold as…

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QUALIFIED AUDITORS’ REPORTS

What’s gone wrong? A short time ago, we laid my mentor, and spiritual father to rest. He was 85 years old and one of the founders of the auditing profession in South Africa. Just before his death we had a discussion on, amongst other things, the auditing profession and the changing world in which we…

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