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#VATMustRise: An unpopular solution to a very real problem A sound solution to the imperative issue of tax education SARS Requests for Information #VATMustRise: An unpopular solution to a very real problem It would appear that the road to free quality education in South Africa would be a long road with no short-term solutions. Whether…
When is a car a good investment? Ford Mustang VW Golf GTi Club Sport Mercedes-Benz C220d Coupé WHEN IS A CAR A GOOD INVESTMENT? To start with, we can look at vehicles like typical accountants and work with their financial value and cost. This starts as soon as we decide that we want to buy…
While Sasolburg’s Caroline Mapulanga’s official job description is Accounting Technicians of South Africa facilitator, unofficially, she is a cheerleader and a pillar of strength for the learners she’s encountered in her six years as an AAT(SA) trainer When you train learners from impoverished backgrounds all across the country, you learn valuable life lessons. You deal…
The financial services industry fulfils a critical role within any economy. In South Africa this is no different. Organisations within this industry support the creation of a sustainable and prosperous society – cultivating economic growth, capitalising on business opportunities, and responding productively to economic and fiscal challenges. By Nicola van der Westhuizen Although it is…
Far from seeing an approaching apocalypse, Kevin Phillips thinks we should be welcoming the machines into the workplace. He tells us why he thinks that and gives some tips for making the machines work for you The rise of the machines doesn’t sound like science fiction to me anymore. Many of us will remember a…
Jan Schoombee on the Pareto principle, comparative advantages, and the medal count at the Olympics Vilfredo Pareto found in 1906 that 80% of the land in Italy was owned by 20% of the population. The Pareto principle (also known as the 80–20 rule) follows the same logic in that in any given system, the majority…
PART 1: EMERGING FORMS OF EXTERNAL REPORTING On 16 August 2016 the International Auditing and Assurance Standards Board (IAASB issued the discussion paper (DP) Supporting Credibility and Trust in Emerging Forms of External Reporting:1 Ten Key Challenges for Assurance Engagements,2 which has been prepared by the IAASB’s Integrated Reporting Working Group (IRWG) for comment by…
PART 2: EMERGING FORMS OF EXTERNAL REPORTING (EER) The board of directors of a company drive the company’s external report content. Without legislative requirements, they can steer decisions on what type of assurance, if any, is required on the information reported. By Ciara Craul Reintjes Integrated reporting, a subset of emerging forms of external reporting…
Continuous improvement in audit quality is a priority for the Independent Regulatory Board for Auditors (IRBA) and it believes that audit quality indicators (AQIs) could be a valuable tool to increase transparency in the financial reporting value chain. By Sadhir Issirinarain The Independent Regulatory Board for Auditors (IRBA), which is the regulatory body for auditors…