This article provides an overview of the objectives of the International Auditing and Assurance Standards Board’s project to revise extant ISA 315 (Revised) and changes that auditors can expect to see International Standard on Auditing (ISA) 315 (Revised 2019), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and its Environment (ISA…
SAICA has proudly piloted an innovative mentoring programme for newly qualified CAs(SA) in order to support and enhance their growth and development. This year a core group of volunteer SAICA members who took an active part in the pilot programme are leading the introduction of the next round of the programme When we come across…
Tax SpecialistValue added tax (VAT) on imported goods is paid by the person importing the goods into South Africa. VAT on imported goods is collected by customs before clearing the goods into South Africa. VAT on imported services is paid by the person importing the services into South Africa, only to the extent these services…
Empowers Equips EducatesTo quote an author by the name of Howard Thurman: ‘Don’t ask what the world needs. Ask what makes you come alive and go do it. Because what the world needs is people who have come alive’ Wadzanai Mabuto CA(SA) Senior Lecturer at the Department of Accounting at UJ A couple of months…
Public Speaking TrainerYour audience knows more about you and your subject than you may think. Content can be Googled, cross-checked, and verified before, during, and after your speech delivery. If you are active on social media, your personal life is public. Enter the ethical speaker Dineshrie Pillay CA(SA) Business Owner and Public Speaking Trainer Ethical…
Leadership AdvisorA little boy steals a pencil at school. His teacher phones his father who promises to deal with the matter. ‘Why did you take the pencil?’ he asks. ‘You know that there are hundreds of pencils at daddy’s work. Just ask and I’ll bring you as many as you need’ Brett Tromp CA(SA) CFO…
With A King IV Mindset The Protection of Personal Information Act (POPIA) is South Africa’s data privacy legislation which regulates how personal information must be processed from the moment of collection until the moment of destruction to ensure that it is adequately protected and secure. POPIA was enacted in 2013 but a commencement date has…
The role of honorary ranger suits this animal-loving books-balancer to a T, but how exactly does one end up in a career that also stokes your passion of protecting the natural environment? Leonie Meyer CA(SA) is a reporting strategist at GreymatterFinch as well as an active member of SANParks Honorary Rangers (SHR). At SHR she…
While matrics around the country celebrate their success following the Department of Basic Education’s release of the 2019 NSC and IEB matric results, SAICA is concerned about the long-term repercussions of ongoing trends for the future of our economy Chantyl Mulder CA(SA) Photo: Theana Breugem ‘It’s a milestone achievement!’ exclaimed Angie Motshekga, Minister of Basic…
Preventing corruption in financial markets Monica Singer shares her story: from CEO of Strate, a leading central securities depository, to joining ConsenSys to champion the adoption of blockchain technology in Africa. Photo: André van der Merwe Monica Singer CA(SA) led the digitisation efforts in the South African financial markets as CEO of Strate, a licensed…