ANALYSIS: THE NEW AUDITOR’S REPORT

Challenges are being faced in the implementation of the new auditor’s report. Here are some tips gleaned from auditors’ initial experiences The most prominent change in the auditor’s report under the new and revised auditor reporting standards is the communication of key audit matters (KAM), which provides more entity-specific and audit-specific information to the users…

FEATURE: Staying on the Curve

How will the maturation of data science combined with advancements in artificial intelligence revolutionise the role of the CA(SA)? Sven Wüsthoff unpacks technology imperatives for you BACK TO THE FUTURE Whenever someone talks about robots taking over the world, most people chuckle quietly to themselves and dismiss the notion in its entirety as politely absurd…

LEAD: Top 35-under-35: FINALISTS

Beyond phenomenal These are the game-changers, the out of the ordinary under 35 CAs(SA) for 2017 DYLAN WUTH (35), DIRECTOR OF IKHWEZI FOODS T/A TRADESTAR Describe yourself in a few words.  I live life to the fullest. Your favourite hobby? Deep sea kayak fishing. The greatest lesson learnt in your lifetime? Monetary success is as…

VIEWPOINT: Learnership Agreements

Section 12H of the Income Tax Act 58 of 1962 grants an allowance to employers in respect of ‘registered learnership agreements’. A registered learnership agreement is defined as one which is registered in accordance with the Skills Development Act 1998 and is entered into between a learner and an employer before a date specified in…