LEAD: 35-under-35

The process thus far … After advertising the competition in March and April, it gave us much excitement to receive hundreds of enthusiastic, high-quality entries and nominations of CAs(SA) under 35. We were amazed at how many successful CAs(SA) there are out there who have already achieved so much in their life. For the judges…

ANALYSIS: IFRS 15 Revenue recognition will never be the same again

Gary Berchowitz and Simon Whitehead of PWC discuss the implications of the introduction of IFRS 15, the long-awaited global standard on revenue recognition. Those closely following the project know there are potentially significant changes coming for some industries, and some level of change for almost all entities The International Accounting Standards Board (IASB) recently issued…

VIEWPOINT: Fraud management

“Fraud is a particularly fraught subject, not only is there the loss suffered by the business and the potential legal repercussions if it is client related information, it is also a seemingly personal attack on the business owner.” Fraud is a particularly fraught subject, not only is there the loss suffered by the business and…