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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ANALYSIS: PROFESSIONAL SKEPTICISM: IN THE AGE OF FAIR VALUE MEASUREMENTS

Audit quality concerns raised by a spike in unsatisfactory results from firm/engagement inspections performed by the regulator and the possibility of audit firms being sued for corporate failures warrants a fresh look at professional skeptism.  Here is Brian Monegi’s take on this ISA 200 Overall Objectives of the Independent Auditor and the Conduct of an…

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SPECIAL FEATURE: PUBLIC SECTOR

Overview of 2014‒2015 Local Government Audit Outcomes IPSAS Adoption in Africa An update on supply chain management reforms Creating public value Provincial Treasury commits to training future financial leaders OVERVIEW OF 2014‒2015 LOCAL GOVERNMENT AUDIT OUTCOMES The Auditor-General’s 2014‒2015 report on local government audit outcomes shows a commendable slight increase in clean audit opinions and…

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VIEWPOINT: TAX OMBUD: INFLUENCE TO BE STRENGTHENED

INFLUENCE TO BE STRENGTHENED  During October 2015, the University of Johannesburg hosted a round table discussion with the Tax Ombud, Judge Bernard Ngoepe, and leading industry tax specialists, addressing challenges. The key takeaway from this event was that further legislative amendments are required to further strengthen the influence of the Office. It is encouraging to…

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SPECIAL FEATURE: TRANSFORMATION

Transformation: accelerating the vision forward The Top 10 challenges to B-BBEE Boost your B-BBEE score TRANSFORMATION ACCELERATING THE VISION FORWARD While an unacceptably high number of South Africans are still not participating in the economy, there is another issue at hand ‒ women are just not managing to break through the glass ceiling and simply…

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ANALYSIS: RAISING THE STAKES…

Directors and managers may now be held criminally liable and be jailed for cartel conduct, although criminal liability provisions do not apply to cartel conduct engaged in before 1 May 2016. By Gomolemo Kekesi and Elisha Bhugwandeen Until 30 April 2016, the penalty for cartel conduct was an administrative fine imposed on firms.1 But as…

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ANALYSIS: AUDITOR CLIENT RELATIONSHIPS

The Independent Regulatory Board for Auditors (IRBA) envisage that the disclosure of audit tenure will lead to greater transparency regarding the number of years of the association between audit firms and audit clients, thus strengthening auditor independence in South Africa. By Franeli Bredell Audit regulators globally aim to protect the interests of investors and other…

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