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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Viewpoints: Mission possible: budgeting in 2021

Business AdvisorA cornerstone of financial planning and budgeting, the financial year, has arguably come to the end of its lifespan. Today, we are hearing from CFOs that even quarterly budget cycles are not frequent enough to course correct in the face of rapid, unexpected change Kevin Phillips CA(SA)CEO of IDU Group Today, forward-thinking CFOs have…

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Integritax: Budget Special Feature

WHAT BUDGET 2021 HAS IN STORE FOR ‘THE WEALTHY’  Author | Patricia Williams, tax partner at Bowmans and SAICA Tax Administration Act committee member Finance Minister Tito Mboweni delivered his 2021 Budget Speech on Wednesday 24 February 2021. While the news for taxpayers was generally good, with more than inflationary adjustment to personal income tax…

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Integritax: The 2020 Trust Amendments (CPD 1 Hour)

The Taxation Laws Amendment Act 23 of 2020 contains amendments to section 25B and paragraph 80 of the Eighth Schedule, which on the surface may appear inconsequential but do have important tax implications. These amendments came into operation on the date of promulgation, namely 20 January 2021 AMENDMENTS HAVING CGT CONSEQUENCES (SECTION 25B(1), PARAGRAPHS 80(2)…

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ArticlesCA(SA) ProfilesLatest News

Special Report – Audit Reform: The future of audit in South Africa

Stanley SubramoneyFormer Deputy CEO of PwC It is imperative to recognise that it is not only the auditors who need to take accountability for the financial reporting scandals of late. It also remains the responsibility of management and those charged with governance for not doing more to protect the public interest we serve through our…

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ArticlesCA(SA) ProfilesLatest News

Special Report – Audit Reform

How can auditor independence be enhanced and the audit market be deconcentrated and transformed? Victor Sekese elaborate. The recent reported global and local corporate governance failures have put a spotlight on auditors and their role in the financial reporting process. Furthermore, the revelations at the Zondo Commission have accentuated public debate on the role of…

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Integritax: Capital Gains Groups of Companies Part 2 (CPD 1 Hour)

3d render business concept capital gains tax crossword cubes This article is the second and final in this series examining the various reliefs and implications which can arise within capital gains groups of companies. Part 1 set out the definition of a capital gains group and how to determine which companies are part of such…

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ArticlesCA(SA) ProfilesEditor's Choice

Special Report – Audit Reform: The social role of the auditing profession

It is only if the profession prioritises serving the public interest above all else that it will be truly trusted by the public. Any firm or profession that subordinates this purpose to other purposes like being respected as the provider of smart and innovative solutions by clients will be distracted and will not adequately fulfil…

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