As accounting issues become more complex, sound judgement matters more than ever. When there’s no room for error, the hardest part is making the call. Known for discipline and staying power, Esther Pieterse has built her career working through difficult technical questions that affect the application of accounting standards in practice which impacts the financial…
As tax authorities around the world accelerate their digital transformation agendas, the way businesses report and manage tax is changing rapidly. Technology is becoming central to how governments improve tax administration, increase transparency and close revenue gaps. IN SOUTH AFRICA, THE SOUTH AFRICAN REVENUE SERVICE (SARS) is pursuing this shift through its Modernisation 3.0 programme.…
‘Global expansion rarely fails because of poor strategy − it falters in the execution,’ says Michael Gullan, CEO of G&G Advocacy, an e learning consultancy that supports multinational organisations in building high performing teams across diverse regions. As companies enter new markets, they often presume that approaches that succeeded in one area will naturally succeed…
Digital transformation in government was highlighted in the 2026 SONA as one of its national priorities in building an ethical, capable, and developmental state. This is a comforting statement of intent by government to embed technology as part of its infrastructure in the enablement of service delivery. WHILE THE PROFESSIONALISATION OF THE PUBLIC SERVICE POLICY…
He was the kind of man who genuinely and visibly champions women in leadership. So when he said it, nobody in the room flinched, including me. The alarm only finds you later, when the quiet of the early morning finally gives the thought enough space to breathe. This man was celebrating women, and he meant…
The other day I was having a conversation with an acquaintance from a technology company. They noted that it is so frustrating dealing with their auditors, testing items on a sample basis when they have the technology and the means to test the entire population. Moreover, it can probably be performed in real time, to…
Internal audit often assumes a position of relative safety. After all, who audits the machines if not the auditors? Yet this confidence may be misplaced. If internal audit continues to define itself by control testing, sampling, and retrospective assurance, it may discover that AI is not merely assisting the profession − it is replacing large…
The Value-Added Tax Act 89 of 1991 (VAT Act) is legally complex due to its readability, which makes it challenging to teach, apply in practice, and administer. My PhD empirical investigation establishes that the lengthiest section in the VAT Act is section 17(2) (denied input, entertainment). The study further cites several sections in the VAT…
From audit files to national spotlight, Gizelle Venske represents a new generation of CAs(SA) who are expanding what professional success looks like , polished, purposeful and unapologetically multidimensional. When Gizelle Venske stepped into the national spotlight as a Top 5 finalist in Miss South Africa, she introduced herself first as a chartered accountant. “I was…
When confidence meets opportunity, magic happens. Razaan Bester is proof of this – and she’s determined to make sure other women are ready to take advantage when the right doors open. SOME KIDS WONDER about their future careers. Not Razaan: from the time she was just 11 years old in Grade 6, she knew she…