The Value-Added Tax Act 89 of 1991 (VAT Act) is legally complex due to its readability, which makes it challenging to teach, apply in practice, and administer. My PhD empirical investigation establishes that the lengthiest section in the VAT Act is section 17(2) (denied input, entertainment). The study further cites several sections in the VAT…
DetailsFrom audit files to national spotlight, Gizelle Venske represents a new generation of CAs(SA) who are expanding what professional success looks like , polished, purposeful and unapologetically multidimensional. When Gizelle Venske stepped into the national spotlight as a Top 5 finalist in Miss South Africa, she introduced herself first as a chartered accountant. “I was…
DetailsWhen confidence meets opportunity, magic happens. Razaan Bester is proof of this – and she’s determined to make sure other women are ready to take advantage when the right doors open. SOME KIDS WONDER about their future careers. Not Razaan: from the time she was just 11 years old in Grade 6, she knew she…
DetailsHow changes to the Code of Good Practice on Dismissal modernise labour management. People are the beating heart of every business. They bring the perspective, ingenuity, skills, and experience that help organisations excel and deliver. Yet it doesn’t always work out. A person might not be suitable for their role and duties, they might not…
DetailsSouth Africa’s healthcare financing landscape is shifting rapidly under the pressure of rising costs and economic uncertainty. With medical scheme premiums set to increase, many households are being forced to rethink how they manage healthcare expenses. Even the most comprehensive medical aid plans often leave members exposed to co-payments and shortfalls, sometimes amounting to thousands…
DetailsAccess to safe drinking water is essential for health and wellbeing, yet across South Africa, water quality is not always reliable. Some cities meet health standards, but national reports show that only 14−16% of municipal water systems consistently provide water that is safe to drink. Aging infrastructure, rapid urban growth, and climate pressures make it…
DetailsThe most urgent leadership development challenge of our time isn’t technical. It’s the same one AI researchers are losing sleep over, and we’ve been living with it for millennia. IMAGINE ASKING A COLLEAGUE why they made a critical call. They pause, think carefully, and say: ‘I’m not entirely sure. It just felt right.’ We accept…
DetailsAndrew Alt helps developers and finance professionals understand each other. He sees AI as powerful but with limitations, useful for structured tasks but no substitute for human judgement. His message to newly qualified CAs(SA) is to think broadly, question assumptions and understand how systems work. In a profession being reshaped by rapid technological change, adaptability…
DetailsASA Feb 2026 cover Editorial A new year, a renewed mandate! There is something unmistakably energising about the first issue of the year. It carries momentum, expectation and possibility; a sense that we are not simply turning a page but stepping deliberately into what comes next. February’s edition ASA does exactly that, setting the tone…
DetailsDo you remember your first day of articles? How nervous you were? Did you know then what you know now? I ask these questions because I often observe new managers welcoming trainees into their organisations while completely forgetting that not so long ago, they were once in the same position. At a time of heightened…
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