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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ArticlesInfluence

SPECIAL REPORT: Yes, you can rely on the information

Accountability is a process to hold parties responsible for their actions. One way is through reporting, writes Mariaan Roos Various definitions or explanations of accountability exist. Two definitions that are specifically relevant to this article are those of Fox and Brown (“a process of holding parties responsible for their actions”)1  and Edwards and Hulme (“the…

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ArticlesDevelop

VIEWPOINT: Sunk costs

“When making decisions, only incremental costs and benefits should influence your future choices …” Most of the readers of this magazine would have, at the very least, done some kind of elementary management accounting course at university where they would’ve learnt about sunk costs. So we know that these sunk costs are completely irrelevant to…

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VIEWPOINT: Why plan?

“As many as six to seven million formal-sector employees have no access to any formal retirement planning or protection for their families on death or disability and rely on the state.” Retirement reform is going to impact our businesses and employees, and with most employers still in the dark about the payroll consequences of retirement…

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ArticlesInfluence

INFLUENCE: The common risks associated with financial reporting

Inaccuracies, inconsistencies, delays, as well as security and distribution issues in the financial reporting process, come at a price, says RHYS ROBINSON In today’s global economy organisations are highly dependent on technology and thus the IT systems in which they invest can play a significant role in overall business success. It therefore makes business sense…

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ArticlesDevelop

ANALYSIS: First-time adoption of the accrual basis

Amanda Botha explains how the application of the principles set out in the proposed International Public Sector Accounting Standard will enhance the credibility of a first-time adopter’s financial statements during its transition to full accrual accounting The International Public Sector Accounting Standards Board (IPSASB) has recently issued a proposed standard, the First-time Adoption of Accrual…

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ArticlesInfluence

INFLUENCE: Transfer pricing in South Africa Five things you need to know

The South African transfer pricing landscape poses a number of challenges to South African taxpayers engaged in cross-border intercompany transactions. Article by Cornelia Wolff and Michel Verhoosel Over the past years, transfer pricing has been become increasingly important for those companies with cross-border intercompany transactions. It seems that this trend has not come to an…

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