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

DEMYSTIFYING COBIT

Internal control is a process effected by an entity’s board of directors, management and other personnel and is designed to provide reasonable assurance that the system achieves its objectives of efficient and effective operations, reliable financial reporting and compliance with legislation. After identifying the business objectives, the existing controls for managing the risks should be…

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TECHNICAL: ACCOUNTING

IASC FOUNDATION AMENDS CONSTITUTION TO EXPAND THE PACTICAL EXPERIENCE OF ITS INTERPRETATIONS COMMITTEE The Trustees of the International Accounting Standards Committee (IASC) Foundation, the oversight body of the International Accounting Standards Board (IASB) has published amendments to the Foundation’s Constitution reflecting its wish that the membership of the International Financial Reporting Interpretations Committee (IFRIC) should…

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DEAR SARS: WHO CAN INSPECT MY RECORDS

Can persons other than SARS officials inspect the financial records of the business? Over the past few years, a number of persons would appear to have been appointed as commission agents under the Unemployment Insurance Act, and persons appointed by the Sector Education Training Authorities (SETAs). The question that arises is whether these persons are…

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