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)].







ANALYSIS: How will POPI impact medical schemes?

Etienne Dreyer and Leanne Mandim investigate the impact of the Protection of Personal Information Act on medical schemes The Protection of Personal Information Act 4 of 2013 (POPI Act) was signed into law by the President on 26 November 2013. The President is yet to appoint a regulator and announce the commencement date of the…

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ANALYSIS: SAM (Solvency assessment and management) Ready, steady … implement

Although milestones have moved a number of times, the Solvency Assessment and Management project is nearing the end of the development phase and implementation is set to begin. Matthew Brinckmann and Kerry-Anne Forster give an overview of the process Four years ago the Financial Services Board (FSB) initiated the Solvency Assessment and Management (SAM) project…

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Special Report – A brief history of banking

Johan Scheepers discusses the evolution of banking regulation and the new leverage ratio as an additional tool to understanding banks’ and banking groups’ risk Banking as a business was originally practised in the ancient empires of Babylon, Assyria and Judea. The first “modern” bank was the Bank of Venice, which was founded in 1157. Two…

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COVER STORY: Dispelling the fear of financial statements

Entertainer, educator, accountant – Mark Samowitz is helping people to speak the language of business by demystifying the jargon of accounting. Monique Verduyn spoke to him. Accounting is not difficult – it is logical and easy to understand if taught correctly. That’s the word from Mark Samowitz, a CA(SA) who is making it his life’s…

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ANALYSIS: Hedge Accounting Under IFRS 9 Friend or Foe?

It may be time to start investigating the opportunities that IFRS 9 could offer, writes Rodgers Mavhiki Whenever IFRS 9 Financial Instruments is mentioned, impairment is the first word that comes to mind. People generally view IFRS 9 as daunting, but every cloud has a silver lining. In particular the IFRS 9 principles relating to…

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ANALYSIS: IFRS 9 Long heralded, much delayed

Darrel Scott discusses the long heralded, yet much delayed, IFRS 9: the International Accounting Standards Board’s longer-term answer to the lessons learned from the financial crises of 2008 At its February meeting, the International Accounting Standards Board (IASB) tentatively decided that the mandatory effective date of IFRS 9 Financial instruments will be for annual periods…

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