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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SPECIAL REPORT: SUSTAINABILITY 2009 – 1

Earth observation in South Africa and its impact on business On 17 September 2009 South Africa’s first operational earth observation satellite (SumbandilaSat) was launched from the Baikonour spaceport in Kazakhstan on board a Soyuz rocket. This satellite is a microsatellite with a number of ‘payloads’. The primary payload is a multispectral imager (camera) that will…

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SPECIAL REPORT: SUSTAINABILITY 2009 – 6

Taking sustainability seriously in telecommunications – the triple bottom line is vital The need to create organisations that are not simply efficient and profitable but also sustainable, is at the heart of the drive across the globe to improve corporate governance. However, developing sustainable business models goes beyond simply guaranteeing that a company is around…

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FEATURE: ATTORNEY’S TRUST ACCOUNTS – WHAT TO KEEP IN MIND!

The Joint Attorneys and Accountants Committee (JAAC) has dealt with a number of new initiatives and developments in the recent past. For the information of members certain of the major ones are summarised hereunder. The guidance document With the adoption of the International Standards on Auditing in 2005, the IRBA identified the need to issue…

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SPECIAL REPORT: SUSTAINABILITY 2009: 8

The Climate opportunity The past ten years have seen climate change explode on to the global agenda and, riding in its wake, a new order of regulations, legislation and compliance measures to which companies must adhere. Tightening regulations in energy efficiency, building and vehicle emission standards, waste regulations and greenhouse gas (GHG) reporting are all…

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SPECIAL REPORT: SUSTAINABILITY 2009 – 2

Good business journey Woolworths’ award winning sustainability strategy Woolworths’ Good business journey programme was launched in April 2007 as a formalisation of the existing Woolworths sustainability initiatives. The ‘Good business journey’ is a five year plan, changing the way we do business, and incorporating a series of challenging targets and commitments, centred on four key…

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SARS COMMENTS ON PRIVATE BANKING INSURANCE WRAPPERS

The Commissioner recently issued his findings in respect of private banking insurance wrappers by means of an Advanced Tax Ruling (ATR) on an off-shore private banking insurance wrapper. What is a private banking insurance wrapper? The concept could best be described as the integration of offshore assets into an insurance policy. The owner can transfer…

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GOVERNANCE OF INVESTMENTS

Directors and trustees to reconsider governance structures over investments Investments are the largest balance on the balance sheet of most insurers, retirement funds and other financial services entities. The collapse of global financial markets and the associated credit crisis has resulted in significant downward revaluations of investment values. Although it is common for market corrections…

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