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

SHAREHOLDERS BEWARE PART 2

Do You Know Your Full Tax Liability? Introduction In Part 1, capital distributions arising in terms of the provisions of the Companies Act, 1973 (the Act) in the context of the dividend definition and the treatment of capital distributions for capital gains tax (CGT) purposes prior to 1 October 2007 were examined. The record-keeping requirements…

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QE2 RESULTS

Top three candidates: 1st               Laura Sassoon – Stanlib Wealth Management * 2nd             Richard Tunstall – Investec * 3rd              Nicolas van der Meer – Standard Bank * * All three candidates passed with Honours (75% and above) The Financial Management route is one of two streams (the other being auditing) that prospective students can follow…

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TO REVERSE OR NOT TO REVERSE

Introduction IFRS 3 – Business Combinations was initially issued by the IASB in March 2004 and its US GAAP equivalent, SFAS 141 – Business Combinations, was issued in June 2001. These two standards have now been substantially revised in terms of the first ever joint project between the IASB and the FASB. The FASB issued…

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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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