“The new A Class will have most youngsters’ hearts pumping at the sight of the sport-pack version.” Mercedes have finally launched the new-look A class. The concept vehicle was first released about four years ago and took the world by storm. It has smooth lines and a large grille and two doors, all with a…
“The rear end of the car is where everything is different; the swooping tailgate is perfectly moulded into the car’s shape.” Over the years BMW have been trying to come up with the ultimate car or as many variants as possible. The new 3 GT is definitely a new and surprisingly good one. This all-new…
“There appears to be limited authority on the interpretation of section 40(1); therefore it seems that the correct legal position at present is that found in this case.” Section 40(1) of the Insolvency Act, 1936 (Act 24 of 1936) (the Act) provides that the Master shall immediately convene a first meeting of the creditors of…
Volvo has broken the mould with its new V40 shape. Gone is the boring sedan and station wagon-style vehicle, replaced by the edgy and elegant coupé hatchback. The rear end is where this Volvo differentiates itself from others, with a curved rear glass that fits perfectly between the two elongated rear lights that resemble an…
“The ITC assesses the core technical competence of prospective CA(SA)s at a standard set by SAICA and is not the final requirement for qualifying as a CA(SA).” The newly introduced June ITC sitting doubles the number of successful African repeat candidates. The Initial Test of Competence (ITC), previously known as Part I of the Qualifying…
“For instance, where members have choice of investments and flexi benefits, they often make inappropriate investment choices.” Poor communications and lack of advice can impoverish retirees Even the most sophisticated retirement planning strategy can have its Achilles heel – and this is usually poor communication. Take the following illustration: Professor Shlomo Bernatzi (UCLA), a leading…
“For the most part, a good hospital plan will serve you fine. That’s your biggest worry generally: “What if I’m in a car accident, have a heart-attack, etc.”” Why comprehensive medical cover may be overkill … While we’re on the topic of reducing ‘unnecessary’ expenditure, I thought I’d tackle the concept of medical cover. Before…
Digital record keeping and data analysis can effectively combat fraud in the workplace The perception of a corrupt business environment in Africa has long been seen as a barrier to those wanting to trade on the continent. But as business opportunities start to boom, especially across sub-Saharan Africa, local businesses, newly entered multinationals and governments…
International Financial Reporting Standards (IFRS) are designed to create a single set of high-quality financial reporting standards. This initiative is intended to provide a central source of information that permits interested parties to chart jurisdictional progress towards the achievement of that goal. The graphic uses lights to show the progress globally. Country Status Version Canada…
“Certain fraud risks are at times identified when performing risk assessments as operational, business continuity or compliance risks.” Prevention is cheaper than cure – get risk and mergers and acquisitions assessed by forensic practitioners The tasks undertaken by a forensics practitioner have evolved tremendously in the past decade, from merely analysing evidence after an illegal…