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Author Archives: Andre van der Merwe

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DINESHRIE PILLAY CA(SA)

Viewpoints: Staying true to you!

Advice, Articles, View pointsBy Andre van der MerweOctober 1, 2021

Your credibility as a speaker is a factor of whether or not your audience can trust you. If trust is a must, how do you maintain your ethics as a speaker and build trust simultaneously? Use the power of story to connect with your audience It is hard for your audience to listen to your…

Viewpoints: Why is moral courage rare?

Advice, Articles, View pointsBy Andre van der MerweOctober 1, 2021

‘It is curious – curious that physical courage should be so common in the world, and moral courage so rare’ – Mark Twain. How accurately would we rate our individual level of ethical behaviour? Do our choices pass the ethics ‘acid test’? I bought my twin boys ice cream recently. The busy vendor gave me…

Viewpoints: Further amendments to doubtful debt allowance

Advice, Articles, View pointsBy Andre van der MerweOctober 1, 2021

In 2018, amendments were made to section 11(j) of the Income Tax Act to provide specific criteria for determining doubtful debt allowances. Further amendments have now been introduced which take effect for years of assessment commencing on or after 1 January 2021. This means that the new rules will effectively apply for the first time…

Viewpoints: Respect the room

Advice, Articles, View pointsBy Andre van der MerweOctober 1, 2021

The other day I was looking for something in a shop. A packer noticed my confusion and cheerfully offered to help. He took me from aisle to aisle until I found what I was looking for. He did not need to help me but he did, with all his heart. He taught me a few…

CA(SA) Profile: Overcoming adversity to become a CA(SA)

#CALife, Articles, CA ProfilesBy Andre van der MerweOctober 1, 2021

Chartered Accountant Dylon Johannes had to conquer adversity to become the successful individual he is today. Not only did he manage to climb his way out of poverty, but he has also had to navigate a life-long speech impediment to make his way in the business world. He says the support he received from the…

CA(SA) Profile: A dedicated public sector servant

#CALife, Articles, CA ProfilesBy Andre van der MerweOctober 1, 2021

Sandile Mnguni CA(SA) believes the public sector is a great place to work for anyone who has a passion and interest in society and how communities develop and live together. Chartered accountants working in the public sector help to shape public spending at local, provincial and national level, ensuring that taxpayers are receiving value for…

CA(SA) Profile: Taking a leap of faith

#CALife, Articles, CA ProfilesBy Andre van der MerweOctober 1, 2021

‘One thing I learned is the fact that tomorrow is not guaranteed, and therefore I decided to take a leap of faith and pursue this dream,’ says Tumelo Makgakga CA(SA) RA. Starting his own practice had been a dormant dream in Tumelo Makgakga CA(SA)’s heart for a long time. But lockdown gave him a good…

CA(SA) Profile: Even an ‘average’ student can achieve the ‘extraordinary’

#CALife, CA(SA) ProfilesBy Andre van der MerweOctober 1, 2021

You do not necessarily need to be a top student at school or at the beginning of your studies at university to progress from there to become a lecturer. Indeed, with the Thuthuka bursary team behind you, as well as the support of family and teachers, even those who start out as ‘average’ learners can…

Profile: Microlearnings from CAs(SA) over 40

Articles, CA Profiles, Editor's ChoiceBy Andre van der MerweOctober 1, 2021

Retired, enjoying life with his wife Kalpana and four children, and sharing his experiences − this is Dr Suresh Kana, reputed ethical leader in our profession. Those who know Suresh are proud of his contributions through the pivotal roles in his career: PwC SA CEO and PwC Africa senior partner, chair of SAICA, non-executive chair…

Feature: The evolution of the auditor

Articles, FeaturesBy Andre van der MerweOctober 1, 2021

It is not about change anymore; it is about audit transformation. Relevant technologies are changing rapidly and therefore capability requirements cannot be set in stone. As such, we cannot focus on just the acquisition of the latest technologies, we must focus on the auditor having the right skill set to embrace the changing technologies. Amé…

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