Analysis: A recurring deficiency – Evaluation of uncorrected misstatements

This article has been prompted by a report that first appeared in the Independent Regulatory Board for Auditors’ newsletter, IRBA News 58. That report noted that the IRBA had noted an increasing trend of deficiencies in the evaluation of uncorrected misstatements. In addition, the enforcement committee (ENCOM) has concluded on a number of matters in…

Analysis: Preparers of financial statements as key role players in the financial reporting ecosystem

In previous articles, we have explored the questions triggered by corporate failures about what went wrong and who is to blame. Some suggest that a holistic approach to all the participants in the financial reporting process is needed to prevent corporate failure from happening in the first instance. Fragmented pieces of legislation regulate only some…

Lifestyle: Reminiscent of the wild

Indlovu Gin stands out not just for its unconventional source of botanicals but also for its smooth, earthy profile. Distilled using botanicals foraged by elephants, it’s as much a conversation starter as it is a tasteful spirit. The flavour notes, intriguingly wild yet familiar, surprise the palate and evoke the essence of the African wilderness.…

Focus: Leadership in Governance

Linda de Beer, non-executive director and corporate governance specialist. Her unwavering commitment to governance excellence and remarkable leadership has earned Professor Linda de Beer CA(SA), non-executive director and corporate governance specialist, SAICA’s prestigious Leadership in Governance Difference Makers award. It’s not about achievements, but about impact As a seasoned professional, she has demonstrated exceptional expertise…