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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TECHNICAL: ACCOUNTING

Enhanced Disclosures about Financial Instruments The International Accounting Standards Board (IASB) has issued amendments to IFRS 7(AC 144) – Financial Instruments: Disclosures, aimed at improving transparency in the disclosures about financial instruments. These amendments form part of the IASB’s response to the credit crisis and are effective for annual periods beginning on or after 1…

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SAICA NEWS: Benefits to members of SAICA for being a member of CAGE

For some years now, SAICA has enjoyed global reciprocity with six Chartered Accountancy bodies and one CPA body. And today, it is a founder member of the Chartered Accountants’ Group of Eight (CAGE), together with: • Australia (ICCA); • Canada (CICA); • England and Wales (ICAEW); • Hong Kong; • Ireland (ICAI); • New Zealand…

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THE WORLDWIDE CREDIT CRISIS: IS IT A PUBLIC ACCOUNTING CRISIS?

 A thought leadership issue Governments across the world have reacted to the credit crisis by committing to large scale economic stimulus packages, which include bringing forward infrastructure projects, making tax cuts, providing liquidity to key industrial sectors, guaranteeing bank loans, purchasing assets, injecting capital and, in some cases, nationalising banks or insurance companies. Stimulus packages…

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GOVERNMENT’S MOVE TO ACCRUAL ACCOUNTING

As the public sector begins the implementation of its conversion to Generally Recognised Accounting Practice (GRAP) for government, an examination of how this will assist in effective service delivery is necessary. The fundamental question is whether or not this exercise will provide benefits for the South African public – or if it will simply cost…

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INTERNATIONAL ASSURANCE STANDARD ON CONTROLS AT A THIRD PARTY SERVICE ORGANISATION

Given recent developments in corporate governance and internal control, organisations are required to provide more and more information about their own internal controls environment to a variety of external and internal stakeholders. In addition, the current regulatory environment presents new challenges, specifically with regard to the internal control reporting requirements of Sarbanes-Oxley, Basel II, the…

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BUSINESS LEADERS AND THE COMPLETION OF QUESTIONNAIRES

Business leaders, including directors of companies and managers, are often confronted with the request to complete a questionnaire or survey. These may vary from being part of very relevant research to being a mere gathering of useless information. Given that we live in an era of electronic communication and e-mail, this has increased dramatically over…

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