Often, first-year trainee accountants are asked by their seniors or managers to obtain an external confirmation (commonly referred to as a bank confirmation), as the ‘bank and cash’ section is usually their responsibility. But are the basics in relation to obtaining an external confirmation explained to them? In this article, we go back to the…
Since its launch, the BMW 2-Series Coupé has stolen many a heart in the two-door compact coupé sector. Read more
You can partially compensate for the lack of strong alternatives in a negotiation by mentally simulating a realistic but ambitious alternative. Read more
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Singapore may be a small island in Asia, but despite its size, the country has developed into a global commerce, education, finance, tourism and transport hub over the last 50 years. This is a testimony of what effective leadership can do, and Chris von Elling says it is truly inspirational. (South Africa, take note!). Read…
Auditor-General Kimi Makwetu has recently lamented that the recommendations his office made to improve accountability and internal controls during the 2016/17 financial year were largely ignored by municipalities. Yet, Nadine Kater, General Manager of Accounting Technicians South Africa AT(SA), believes Makwetu’s advice could prove to be ‘a reactive approach that may only solve the problem…
To say chartered accountants (CAs(SA)) have a lot to focus on is an understatement. Those running their own practices are more keenly aware than most of the finite supply and seemingly infinite value of time. For some, focusing on the day-to-day priorities of dealing with the urgent demands on their time has blinded them to…
Professor Sanchen Henning of the Unisa Graduate School of Business Leadership (SBL) reflects on whether the drive for sustainable and optimal workspaces might overshadow a greater issue of staff wellness. Read more
The popularity of cryptocurrencies has resulted in questions about their tax treatment. Depending on the facts and circumstances, capital gains tax or normal income tax may apply. Geneva Management Group tax expert Ruaan van Eeden believes that, in the interests of the taxpayer, SARS must act quickly to clear the confusion. Read more
Instead of tightening regulations, we need to tighten our principles around the corporate cultures and behaviours we tolerate, incentivise, or turn a blind eye to. This might just help us avoid another accounting scandal, writes Zimkita Mabindla. Read more