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ANALYSIS: FOCUS ON KEY AUDIT MATTERS

The most significant enhancement in auditor reporting in recent history, at the heart of the call from investors and other users of audited financial...

VIEWPOINT: VAT IMPLICATIONS On-charges

The term ‘supply’ is widely defined in the Value-Added Tax Act 81 of 1991 (VAT Act) to include performance under a rental agreement.The rental...

Cover Story: A career 20 years in the making

Becoming a chartered accountant was all Vusi Nkabini dreamed of while growing up in Mpumalanga. Over nearly two decades, he failed his board examination...

ANALYSIS: Creation, issue and conversion of shares under the new Companies Act

With the reform of the company law regime in South Africa through the enactment of the new Companies Act 71 of 2008 (the Companies...

FOCUS: The Ethicality Of CAs(SA) Serving On Boards

The ethical conduct of CAs(SA) has a direct or indirect impact on the organisations that they lead and is strengthened and governed by the...

CA WORLD: WHY ARE THE CEOS OF FOUR OF SA’S BIG FIVE BANKS CAS(SA)?

South Africa’s high-profile banking industry is highly regarded – not only here but throughout the world.  A cogent reason for their impressive international standing...

Audit and Examination of Public School Financial Statements

Public schools are required to draw up their annual financial statements in accordance with guidelines determined by the Member of the Executive Council (MEC)...

FEATURE: The Good, the Bad and the Ugly

I was recently asked to share a few thoughts and my anecdotal observations on corporate governance at a cocktail function in Windhoek. Serving on...

VIEWPOINT: Entrepreneurs Deserve To Retire

While entrepreneurs may be exceptional in building a small or large business, that expertise, tenacity and personality do not guarantee them a successful retirementResearch...

INFLUENCE: NEW CTA PROGRAMME

Unisa has introduced a one-year CTA programme to fast-track selected CA(SA) studentsThe College of Accounting Sciences (CAS) at the University of South Africa (Unisa)...