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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Focus: The digitisation of assurance

Buzzwords like automation, mechanisation and digitisation can sound like the end of the human workforce and the loss of personalisation, but they offer a bright and efficient future for the assurance industry Digitisation, automation and transformation. Machine learning, robotics and artificial intelligence (AI). The lexicon of technology buzzwords has become, for many sectors, representative of…

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Focus: ISQM 1 Uplifting the profession and enhancing audit quality

Among the many recent and upcoming initiatives to enhance audit quality there is one underdog that could really shift the landscape, but will it be soon enough? Could ISQM 1 be the secret weapon we do not even realise we have? There has been extensive debate lately on how to ‘fix’ audit quality. One must…

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Focus: The auditing profession – Where to next?

Our views in this article are to large extent based on our involvement in high-profile cases involving the prosecution of professional misconduct allegations levelled against auditors Several auditing and accounting scandals in recent years − most notably in relation to African Bank, Steinhoff and Tongaat Hulett − undoubtedly had a negative impact on the reputation…

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Focus: Balanced reporting An integrated approach

There is a great need to change the way we approach the assessment of internal controls, which includes how we consider, find solutions and report on limitations and weaknesses in internal controls Those charged with governance have a key role to play in influencing this approach to enhance the manner in which management and assurance…

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Focus: Change who pays the fiddler and calls the tune

South Africa has adopted the co-regulation model for ensuring that the independence of the auditor is not impaired. While the legislative regime in the Auditing Profession Act 26 of 2005 (APA) has primacy, the auditor independence provisions contained in the Companies Act 71 of 2008 (Companies Act) play an important role in complementing the legislative…

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Focus: Is combined assurance the answer to the integrated reporting trust gap?

According to PwC’s 24th Annual Global CEO Survey for 2021, CEOs were ‘extremely concerned’ about the spread of misinformation. At its core, misinformation reflects today’s historically low levels of trust. In order to protect stakeholder trust, boards must take a broader and more holistic approach in identifying and managing risk. One such approach to risk…

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Focus: What is preventing another Steinhoff from happening in this country?

Or a Tongaat, an African Bank, an Eskom, an SAA − the list goes on. It is a question that should be top of mind of those who are employed and are seeking employment, those who have invested hard-earned money in banks and large corporations, and those who are saving for the future, as well…

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Focus: The fault of the auditor again?

Worldwide financial markets have been rocked in the past few years by corporate scandals and the very first question is: ‘Where was the auditor?’ However, the question should rather be: ‘Where were the guardians of governance?’ In performing an audit, the auditor is heavily reliant on the internal controls and governance implemented by the organisation.…

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