In the modern world, where many professionals have the option of being employed or to opt for self-employment, each individual in either of these employment categories has unique requirements to address their vastly different insurance needs. Just as there are contrasts between the desires and goals of individuals who are self-employed and those who are…
It’s around this time of year that many have annual performance reviews on the mind – a process almost universally dreaded by employees and managers alike. Not only does it generally involve time-consuming paperwork, but also often frustration and anxiety among staff. It’s a good time to ask yourself, is a review accomplishing what it…
CA(SA) trainees unite to create positive change Access to high-quality education in a healthy learning environment is a rarity in rural South Africa, particularly in the formative years. CA(SA) trainees are fortunate to be part of the most educated group of young people in this country, and it is their role to invest in developing…
In terms of the VAT Act, when an agent makes a supply of goods or services for and on behalf of its principal with a third party, the supply is deemed to be made by the principal and not by the agent. The following example in SARS VAT 409 – Guide explains the VAT mechanics…
Aston Martin N430 Special Edition Audi TT BMW X6 M50D McLaren 650S Aston Martin N430 Special Edition Every man growing up at some stage wished he had owned an Aston Martin. This is a lot to do with the Aston Martin being closely associated with James Bond. An ordinary guy with the most extraordinary…
People have begun to treat their general ledgers like an all-purpose tool; but just because it can be used to do something doesn’t mean it should be. Although the general ledger has the ability to house both financial and non-financial information, it is a financial document. The general information that it was created for, was…
Last month, we discussed framing. This is not necessarily a psychological bias, it’s just the way we make sense of the world. The problem with framing, though, is that most people don’t even know when it’s happening. We might think that we are able to frame decisions in different ways to assist our decision-making, but…
What a B-BBEE rollercoaster year this has been! With the generic amended codes becoming effective on 1 May 2015, various clarification notices issued (and revoked) by the Department of Trade and Industry, thought-provoking statements made in Parliament and endless conflicting media reports, I honestly don’t blame many business owners for feeling overwhelmed by now –…
Tax is an ever-changing environment and the many intricacies and complications in tax legislation and administration no doubt give many members sleepless nights. This feature seeks to highlight challenges and changes on the tax horizon from the point of view of those taking the lead in tax Withholding tax on services Responsible tax for the…
Imagine owning a musical instrument valued at $4,5 million – would you not treat this with care? As a speaker, your vocal box and credibility should be cared for just as much. If you are too sick to speak, your best option would be either to postpone the talk or find a replacement. But what…