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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IntegriTAX

Tax morality and the CA(SA) The IT14SD process can be a huge headache for the unsuspecting taxpayer Tackling the tax morality challenge Tax morality and the CA(SA) Everyone who has studied tax should be familiar with the famous ruling in the Duke of Westminster Case,1  which is often cited in defence of (usually) aggressive tax…

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ADVICE: Mapping municipal money

Spatial technology allows CFOs and managers to drive massive improvements in financial management, reporting, and governance at local government level by analysing financial data within its real-world context, in other words on a map I have tremendous difficulty in explaining to my former audit colleagues exactly what our company does. The few CAs(SA) that have…

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VIEWPOINT: Digital advice − a magic wand?

Research and Markets in their 2016 report Robo advice: revolution or evolution suggest that low-cost, automated investment advice is set to become the core of financial planning services, with a market potential of $19,5 trillion assets under management (AUM) What does this mean? The growth will no doubt be exponential. In a 2016 report Deloitte…

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RECOMMEND: Industry associations and implied cartel participation

Given the clandestine and secretive nature of cartel conduct, the onus placed on the ‘passive participant’ implies that it is not sufficient to merely distance oneself from the cartel conduct within the clandestine setting of a secretive meeting. One would need to actively spotlight the conduct by publicly exposing it and preferably advising the Competition…

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RECOMMEND: Feedback on exploring the growing use of technology in the audit

Subsequent to the board meeting held in December 2017, the Data Analytics Working Group (DAWG) of the International Auditing and Assurance Standards Board (IAASB) issued a feedback statement to inform stakeholders of the key messages received in response to their outreach activities. This article provides an overview of this feedback statement In September 2016, the…

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COVER STORY: Prevention is better than cure

Cyberattacks like WannaCry, the ransomware worm that spread rapidly across a number of computer networks, has put serious cybercrime on the radar of South African companies. It’s an ever-evolving, exciting, in-demand field that has attracted CA(SA) Jordaan Burger. He offers some insights into this intriguing world Every year brings new IT security breaches, but 2017…

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FEATURE: SAICA congratulates its successful APC candidates

In November 2017,   2 703 aspiring South African chartered accountants (CAs(SA)) sat down to write their final professional examination, the Assessment Professional Competence (APC), with great expectations. Today, the South African Institute of Chartered Accountants (SAICA) is delighted to announce that 2 168 candidates (80%) passed this final qualification hurdle For successful candidates, passing the…

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VIEWPOINT: AI and learning culture

Artificial intelligence (AI) has already changed the way that we operate in our lives and businesses to a great degree and will continue to do so exponentially into the future. How will this ‘machine learning’ translate into our own learning and workplace culture? In 1999 Salzberger-Wittenberg, Williams and Osbourne wrote an interesting piece on human…

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