Customs and excise is not a subject that is covered in the Tax syllabus at University in Bachelor of Commerce degrees even less rarely covered in professional journals. Once qualified and working as a Finance Director, Manager or even a Tax Manager, you are now for the first time confronted by customs and excise issues.…
DetailsCommunicating deficiencies in internal controls to those charged with governance and management (ISA 265) is a new International Standard on Auditing (ISA) that comes into effect, together with all the other clarified ISAs, for all audits of financial statements beginning on or after 15 December 2009. ISA 265 consists of a number of requirements that…
DetailsEXPOSURE DRAFT 275 – FINANCIAL REPORTING FRAMEWORK FOR NON-PUBLIC ENTITIES The Exposure Draft ED 275 – Financial Reporting Framework for Non-public Entities was released for comment during December 2009. An important part of developing the framework is to solicit comments from preparers, auditors, users, government and other parties with an interest in a Financial Reporting…
DetailsI really love my job (or should I rather say Calling). For the past 18 months I have been engaged with 80% of CA-reer responsibilities that I really like and I can see myself doing it and growing in it for a very long time! The other 20%… well, every job has a 20% portion…
DetailsOverview of the main features of the Act1 Background The Act sets out the minimum requirements to ensure adequate consumer protection in South Africa. This Act constitutes an overarching framework for consumer protection, and all other laws which provide for consumer protection (usually within a particular sector) will need to be read with this Act…
DetailsThe latest incarnation of the BMW 7 Series has been part of many motoring conversations locally and abroad. You may be thinking: “what could they really have changed, except for the shape?” Well if that’s what you think, then read on. On the outside there has indeed been a complete overhaul of the shape of…
DetailsIn our profession we have people that are as passionate about the development of the NEW GEN CA(SA) as are all of us! I was privileged to connect with two such leaders. They are Trevor Hartley, director at WOW Experience and Andrew Abdo, director at Atcor. On a daily basis the people in WOW and…
DetailsIn motorcycling, there is a long list of sub-cultures, but ask a non-biker to describe a motorcycle, and nine out of ten times you end up with a description of a Harley Davidson. No other type of motorbike gives you the same feeling of being free and invincible. The only problem is choosing which one.…
DetailsDaar is onteenseglik tekens van ekonomiese herstel. Daar is egter ook enorme bedenkings oor wat nog kom. Die herstel sal stadig en moeisaam wees, met aansienlike risiko’s wat oorwin sal moet word. Egter ook geleenthede, sekerlik in sommige sektore van die ekonomie. Wenners gaan daar wees. Egter ook verloorders. Die eerste helfte van vanjaar (1H2009)…
DetailsAnnual subscription fees for 2010 were due on the 31st January 2010 and all resignations needed to be submitted to SAICA in writing before 31st January. Please note that no late resignations will be permitted. To view the schedule of the 2010 subscription fees, check your account balance or to make a payment, please log…
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