The Global Accounting Alliance recently undertook research to quantify and assess the attitudes and opinions that public accountants have toward business succession and continuity planning. In this article, Bridgitte Kriel looks at the responses of SAICA members to the survey In May 2014 the Global Accounting Alliance (GAA), in cooperation with the 11 member bodies…
Pule Mothibe entered the professional services industry just as the barriers for the entrance of black people into the business sector were being removed. Mothibe was also fortunate in that he joined a firm that had visionary leaders who already had a programme in place to advance and train black charterered accountants before it became…
What makes them different? SAICA receives a great deal of feedback from small and medium practice (SMP) firms regarding challenges and difficulties faced in the SMP environment. However, this sector of the CA(SA) industry also offers vast opportunities, especially in light of the ever-growing focus on small and medium enterprises (SMEs) and their role in…
To be clogged, to be ignored, to be disregarded or to be utilised? Herman Viviers takes a closer look at the tax treatment of capital losses as a result of debt relief between connected persons There are many circumstances under which different types of taxpayers could be classified as connected persons for income tax purposes.…
Tendai White explains how medium-sized firms can make an impact internationally by joining associations or networks With the dominance of the larger firms, and the unstable economy, it can be difficult for South Africa’s medium-sized accountancy firms to thrive and make their presence felt. These medium-sized firms, which fit somewhere in the middle of small…
To be clogged, to be ignored, to be disregarded or to be utilised? Herman Viviers takes a closer look at the tax treatment of capital losses as a result of debt relief between connected persons There are many circumstances under which different types of taxpayers could be classified as connected persons for income tax purposes.…
“Empowering consumers to make informed decisions will be the key to success for the life insurance industry in the future.” The latest Sigma study by reinsurer Swiss-Re revealed that clients do not want to be sold to. Research found that, instead, empowering consumers to make informed decisions will be the key to success for the…
“Be less hard on yourself and cut down on your expectations.” I read a great article by Marc Colin and want to give you my take on it as it is something that I live by, am passionate about and know will add value to your life and business if you commit to make it…
“To reach a port we must sail, sometimes with the wind, and sometimes against it. But we must not drift or lie at anchor.” Oliver Wendell Holmes, Sr As leaders, we are often challenged with various cognitive biases. For many, a cognitive bias describes the common human tendency to rely too heavily on the first…
Rodgers Mavhiki uses a few simple but practical examples to illustrate current challenges and explore ways of potentially improving hedge effectiveness Economic hedges are common practice, yet you often hear people saying that the fair value movements are not making sense. Most banks and treasuries of big corporates take hedges on exposures to fixed interest…