Clarification on Ethical values and attitudes

The SAICA CPD policy states that all SAICA members and associates are required to: Paragraph 2.2: Undertake relevant continuing professional development (CPD) activities on an annual basis Paragraph 2.1.1(b): Follow an output-based measurement approach to CPD by demonstrating the maintenance and development of relevant competence by generating an annual CPD reflective plan Paragraph 2.1.1(f): Undertake…

Disclosure – The pathway to corporate reporting reform

In the 1980s, there were essentially three elements to corporate reporting: an income statement, which focused on profitability, a balance sheet that focused on solvency, and a cash flow statement that concentrated on movements in cash and essentially working capital. The associated disclosure, too, was relatively narrow. Notes to the balance sheet provided reconciliations to…

From distress to success

After making the tough decision to enter your company into business rescue protection, you are faced with making the most important decision for the business’ future success – who do I appoint as my business rescue practitioner (BRP)? Planning to enter business rescue It is well documented that the key to success in the business…

#CALife & Style: Exceptional reds

Middelvlei Momberg Pinotage With international pinotage day on 10 October, it is fitting to celebrate Middelvlei’s 100 years in the capable hands of the Momberg family who have paved the way as one of the leading pinotage producers in the country. This exceptional wine honours the pinotage varietal – the first wine ever bottled under…