Going home with Mpho Mookapele, SAICA Top 35-under-35 winner 2019
Listen to Mpho Mookapele as she takes us back home to where her love for school started.
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ARTICLES FROM COVID-19 HUB
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COVID-19 crash: What South Africa can learn from previous market crashes
The JSE ALSI recovered more quickly than the major US and UK indices during the last two crashes. The global economy was already on a fragile footing when a Black Swan appeared in January 2020 in the form of the coronavirus disease 2019 (COVID-19). The impact of the disease and the fallout from countermeasures has…
Coronavirus, Contracts and Force Majeure
The Coronavirus is having a significant impact on the global economy as it increasingly disrupts production, supply chains and travel. With that in mind, organisations should consider any potential legal risks and how to protect themselves against them. In January, the World Health Organisation (WHO) announced that the outbreak of the coronavirus was a public…
How the coronavirus has impacted 2020’s investment outlook
Fears around the coronavirus (COVID-19) outbreak has spilled into financial markets 9 March 2020: The coronavirus outbreak has rapidly approached global pandemic levels, and given the knock-on effects of the virus on economic growth, the fireworks in markets were inevitable. From sitting at record highs, global markets sold off aggressively during the last week of…
International Travel: Beyond Everything
The Hotel Bel-Air is everything you’ll ever want and imagine rolled into one. A cocoon – a perfect haven in a sea of clutter Located in the canyons of Los Angeles, Hotel Bel-Air has been a hideaway for world travellers for well over half a century. It’s nestled within five hectares of lush gardens in…
Finbiz 2030’s Mind-Blowing Moments
One Young World, Chartered Accountants Worldwide and SAICA launched Finbiz2030, an initiative to unite and mobilise the finance and business community to achieve the Sustainable Development Goals (SDGs) by 2030. The launch was be held at Investec, in Sandton on 6 February 2020 with participation of professionals with finance and business skills across industries. ‘If…
ISA 315: Statutory Receivables
Do you know what statutory receivables are and how to account for them? GRAP 108 on Statutory Receivables issued by the ASB is effective from 1 April 2019. This means that entities that apply standards of GRAP need to consider the standard in preparing their financial statements for 31 March 2020 or 30 June 2020.…
ISA 315: Identifying and Assessing the Risks of Material Misstatement – An Introduction
This article provides an overview of the objectives of the International Auditing and Assurance Standards Board’s project to revise extant ISA 315 (Revised) and changes that auditors can expect to see International Standard on Auditing (ISA) 315 (Revised 2019), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment (ISA…
New Mentoring Programme For Newly Qualified CAs(SA)
SAICA has proudly piloted an innovative mentoring programme for newly qualified CAs(SA) in order to support and enhance their growth and development. This year a core group of volunteer SAICA members who took an active part in the pilot programme are leading the introduction of the next round of the programme When we come across…
Viewpoints: VAT On Electronic Services
Tax SpecialistValue added tax (VAT) on imported goods is paid by the person importing the goods into South Africa. VAT on imported goods is collected by customs before clearing the goods into South Africa. VAT on imported services is paid by the person importing the services into South Africa, only to the extent these services…