Do you remember your first day of articles? How nervous you were? Did you know then what you know now? I ask these questions because I often observe new managers welcoming trainees into their organisations while completely forgetting that not so long ago, they were once in the same position. At a time of heightened…
Leaders today are striving to show up with more confidence, influence, and clarity. Yet the biggest barrier isn’t skills, it’s identity. When behaviour rises from an outdated self-concept, performance changes remain shallow. Real transformation begins with who you believe yourself to be. Most leadership development focuses on skills. The leaders who thrive today aren’t those…
Confession time: AI helped draft this piece. Shocking? It shouldn’t be. We don’t send handwritten notes with balance sheets to prove our arithmetic. We don’t scatter typos in drafts to prove we didn’t use spell check. So why treat AI like a guilty secret? I’m old enough to remember the calculator debate at school. ‘You…
Silent rooms. Endless slides. Phones out. We’ve all sat through them. But meetings don’t have to be tedious. Moving beyond the mundane takes presence, energy, and thoughtful design. The aim is simple: create sessions where people engage, contribute, and leave feeling their time mattered. Meetings dominate modern workplaces. Yet even the most important agendas fall…
Wouter Snyman, founder and CEO of the attooh! Financial Services Group, recently made a powerful statement during a keynote talk: ‘We spend most of our lives building wealth until we lose our health − only to then spend all our wealth trying to regain our health.’ I regularly present well-being-focused talks and workshops to professionals…
Section 25B of the Income Tax Act governs the taxation of income in trusts and their beneficiaries. Specifically, subsections 25B(1) and 25B(2) apply to income received or accrued by resident beneficiaries. For non-resident beneficiaries, unless section 7(8) applies, the income must be taxed in the trust. Section 25B(1): Vested Rights of Resident Beneficiaries Income received…
Sustainability and related reporting are all abuzz at the moment. However, the focus is on for-profit companies with little to no attention paid to charitable organisations (COs) that have a significant impact on vulnerable groups, animals and the environment. If sustainability is about outcomes, why is this sector an afterthought? Governments are increasingly unable or…
Section 12H of the Income Tax Act 58 of 1962 (the Act) provides a tax allowance to employers for ‘registered learnership agreements’. These agreements must − Be registered in terms of the Skills Development Act 1998, and Be entered into between an employer and a learner before 1 April 2027 This incentive is designed to…
Have you wondered how some folk are able to keep raising the bar in their personal and professional lives each year whilst making it look effortless? It is difficult enough to find time to breathe outside of the ever-busy accounting profession, so what is their secret? I am sure you have all seen many featured…
The recent Value-Added Tax (VAT) hike saga led to South Africa’s third budget attempt on 21 May 2025. After the February postponement and March tabling sparked court challenges and public backlash, the VAT hike was reversed. CAs have a vital role in promoting fair tax policies and fiscal responsibility. South Africa’s VAT saga reflects the…