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

CHALLENGES FACING THE MODERN DAY AUDITING PROFESSION

Will this lead to a big four audit market dominance? External auditing (hereafter referred to as auditing) has evolved from a routine checking of the books of account to a vital part of the governance process of companies. Factors such as the volume of transactions, information technology, globalisation and the constant increase in the complexity…

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CONSOLIDATION SYSTEMS IN SOUTH AFRICA: HORSES FOR COURSES

Accountants appear to regard the use of spreadsheets to consolidate the financial statements of listed companies as unusual and somewhat unsophisticated. It is also generally considered that companies, whether listed or unlisted, that use spreadsheets to perform the consolidation, are behind the times. This article will explore some of these sentiments and examine empirical evidence…

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STRAIGHT SHOOTING: Economic crisis – IFAC’s response

I recently had the privilege of attending an International Federation of Accountants Council (IFAC) meeting where we discussed the credit crisis, its impact on different countries’ economies and the profession’s reaction to the crisis including professionals in practice and professional accountants in business. IFAC’s main purpose is the development of auditing, ethics and education standards…

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SAICA EDUCATION NEWS

TEACHERS AND PERCEPTIONS “In your report here it says that you are an extremely dull person. Our experts describe you as an appalling dull fellow, unimaginative, timid, lacking in initiative, spineless, easily dominated… Whereas in most professions these would be considerable drawbacks, in Accountancy they are a positive boon” (Bougen, 1994, quoting a Monty Python…

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TECHNICAL: ACCOUNTING

URGENT AMENDMENTS ISSUED ON THE RECLASSIFICATION OF FINANCIAL ASSETS APB APPROVAL The Trustees of the International Accounting Standards Committee Foundation, the oversight body of the International Accounting Standards Board (IASB), recently agreed that the IASB accelerate its response to the credit crisis. Under this approach, the IASB sought to reduce the difference between International Financial…

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