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

SOUTH AFRICA’S GOT TALENT

Simon Cowell recognised the lucrative benefits of nurturing and encouraging talent when he launched “Britain’s got talent”. Talent… is the only sustainable competitive advantage a company can have in any economic climate. Human capital affects three core business imperatives: customer satisfaction, profitability and innovations. Successful talent management strategies deliver the benefits of lower production costs…

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FRAUD AND THE AUDITOR

An audit is not necessarily a guarantee that fraud will be detected. There is an inherent risk that fraud causing harm to third parties or the client itself may not be detected, regardless of the fact that the audit was conducted with due care and in compliance with auditing standards. This is so because fraud…

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TECHNICAL ACCOUNTING

APB APPROVES TWO AC 500 INTERPRETATIONS AS STATEMENTS OF GAAP At its meeting held on 18 March 2009, the Accounting Practices Board (APB) approved the following South African Interpretations as Statements of Generally Accepted Accounting Practice (GAAP); AC 504 – IAS 19(AC 116) – The Limit on a Defined Benefit Asset, Minimum Funding Requirements and…

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