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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IFRS 16: A Return To Transparency

The 2019 financial year requires an entity that uses International Financial Reporting Standards (IFRS) to account for its lease transactions using the new standard IFRS 16, Leases. Words: Milton Segal From a financial theory perspective, the concept of leasing makes economic sense. When an entity requires the use of an asset or a resource to…

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ArticlesCPD

CPD: Demonstrating the exercise of professional scepticism auditing accounting estimates

Auditors recognise the importance of exercising an appropriate level of professional scepticism during the performance of an audit but get stuck on how to practically demonstrate that this has been achieved. This article provides an overview of the provisions included in ISA 540 (Revised) relating to the practical application of professional scepticism when auditing accounting…

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Reporting Strategy

Accessing data to deliver the insights required for effective decision-making is a fundamental business skill in the digital age. Underpinning this is a corporate reporting strategy that links the information needs of an organisation with the data and the calculations to measure success. In the age of business intelligence (BI) and advanced analytics, the technology…

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