B-BBEE compliance for companies is not a legislative requirement. Companies are not required to disclose their B-BBEE status or verify their status. It is seen as business requirement. However, the B-BBEE Act requires that all JSE listed entities must submit a compliance report on the status of their B-BBEE, on an annual basis, within the…
Tuesday night (2 April) saw the launch of Finance & Business2030, a key sustainability programme bringing leaders in the city together to help implement the UN Sustainable Development goals. Finance professionals from various sectors came together to develop a plan of action for the community focused on how best to achieve the SDGs (Sustainable Development…
24 April 2019: As even the most experienced investors will attest, the world of investing is riddled with hidden pitfalls that can easily trap the unwary and prevent you from achieving your investment goals. Here are five common investment mistakes, as well as some tips for avoiding them on your own investment journey: 1. Ignoring…
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In a world moving towards crossovers, there are a plethora of models available in the market as many manufacturers aim to claim their piece of the pie. This is also true in the compact SUV market, which is growing in leaps and bounds. Read the full article here.
Tales of courage, swashbuckling adventures and gigantic wooden ships fill most of our minds when thinking about sailing. The Cape of Good Hope − one of the three Great Capes including Cape Leeuwin in Australia and Cape Horn in Chile − is steeped in rich and diverse sailing history. Read the full article here.
The Accounting Standards Board (ASB) has issued a proposed guideline on The Application of Materiality to Financial Statements (ED 168). This article outlines the board’s key proposals in ED 168.
The purpose of this article is to inform sustainability assurance practitioners (SAPs) of the impact that the new rational purpose requirement could have on assurance practices in South Africa. It also explains the process that SAICA will follow to assist SAPs to prepare them for this impact. Read the full CPD article here.
How will the CA profession meet the challenges of the 21st century? Michael Izza, Chief Executive of the Institute of Chartered Accountants in England and Wales (ICAEW), shared his thinking at SAICA’s recent Courageous Conversations. Read the full article here.
When debt is reduced − that is, written off − it holds tax implications for both the debtor and the creditor. Amendments to the tax implications have been introduced in the hands of the debtor. This viewpoint covers the amendments. Read the full article here.