Award-winning winery L’Ormarins produces some of our country’s finest bottle-fermented sparkling wines made according to the traditional Méthode Champenoise (the same way Champagne is made), by which a secondary fermentation takes place inside the bottle. They are dedicated to giving Cape expression to Old World wine techniques and by doing so, pioneered a whole new…
Thanda means ‘love’ in the language of the Zulu people. And if you’re looking for something a little more African to celebrate Valentine’s Day with your beloved this year, then look no further than Thanda Safari. We just know you will fall in love with the whole experience from beginning to end − from the…
Monique Verduyn asked three CAs(SA) to share their thoughts on the year ahead. 2022 was a year marked by local and global crises. War returned to Europe with its attendant humanitarian disasters, the US policy of strategic engagement with China came to a halt, protests rocked Iran, and extreme weather events became commonplace. South Africa’s…
Special Considerations − Audits of Group Financial Statements (Including the Work of Component Auditors) The International Standard on Auditing 600 (Revised) (ISA 600 (Revised)) is a special considerations standard that applies to a group audit, including when component auditors are involved. The International Auditing and Assurance Standards Board (IAASB) wanted to ensure that ISA 600…
Restraint of trade payments received by a person will generally be capital in nature and will not constitute gross income. The tax position is different where the payment is by virtue of employment and is received by a natural person. Disputes relating to restraint of trade agreements often come before the labour courts. However, the…
ISQM 11, ISQM 22 and ISA 220 (Revised)3 come into effect on 15 December 2022. These standards are expected to have a significant impact on all firms that perform engagements in accordance with the IAASB standards. The South African Institute of Chartered Accountants (SAICA), in collaboration with the Pan African Federation of Accountants (PAFA) and…
Leading in 2030 As the business landscape is changing, the way you lead is also evolving, and future leaders will undoubtedly need to possess new skills and mindsets to lead effectively. Jacob Morgan, author of The Future Leader, interviewed more than 140 Top CEOs from leading companies to gain insights into the mindsets and skills…
LEADERSHIP MEANS RUNNING TOWARDS THE FIRE When a crisis hits, emergency personnel like firefighters and medics are trained to run towards the fire even though their natural instincts will tell them otherwise. Business works the same way. When the crisis hits, your instincts might tell you to ‘run away’, but the test of true leadership…
Taking care of your mind Mental health has been called ‘the silent pandemic’: the growing incidence of mental ill-health, which has increased since the remote working and social distancing policies implemented to keep COVID-19 at bay, heightened our sense of anxiety and isolation. Difficult as it was to adapt to these unfamiliar circumstances, the move…
ISQM 11, ISQM 22 and ISA 220 (Revised)3 come into effect on 15 December 2022. These standards are expected to have a significant impact on all firms that perform engagements in accordance with the IAASB standards. The South African Institute of Chartered Accountants (SAICA), in collaboration with the Pan African Federation of Accountants (PAFA) and…