Communicating deficiencies in internal controls to those charged with governance and management (ISA 265) is a new International Standard on Auditing (ISA) that comes into effect, together with all the other clarified ISAs, for all audits of financial statements beginning on or after 15 December 2009. ISA 265 consists of a number of requirements that…
I really love my job (or should I rather say Calling). For the past 18 months I have been engaged with 80% of CA-reer responsibilities that I really like and I can see myself doing it and growing in it for a very long time! The other 20%… well, every job has a 20% portion…
Overview of the main features of the Act1 Background The Act sets out the minimum requirements to ensure adequate consumer protection in South Africa. This Act constitutes an overarching framework for consumer protection, and all other laws which provide for consumer protection (usually within a particular sector) will need to be read with this Act…
The latest incarnation of the BMW 7 Series has been part of many motoring conversations locally and abroad. You may be thinking: “what could they really have changed, except for the shape?” Well if that’s what you think, then read on. On the outside there has indeed been a complete overhaul of the shape of…
In motorcycling, there is a long list of sub-cultures, but ask a non-biker to describe a motorcycle, and nine out of ten times you end up with a description of a Harley Davidson. No other type of motorbike gives you the same feeling of being free and invincible. The only problem is choosing which one.…
In our profession we have people that are as passionate about the development of the NEW GEN CA(SA) as are all of us! I was privileged to connect with two such leaders. They are Trevor Hartley, director at WOW Experience and Andrew Abdo, director at Atcor. On a daily basis the people in WOW and…
Daar is onteenseglik tekens van ekonomiese herstel. Daar is egter ook enorme bedenkings oor wat nog kom. Die herstel sal stadig en moeisaam wees, met aansienlike risiko’s wat oorwin sal moet word. Egter ook geleenthede, sekerlik in sommige sektore van die ekonomie. Wenners gaan daar wees. Egter ook verloorders. Die eerste helfte van vanjaar (1H2009)…
Annual subscription fees for 2010 were due on the 31st January 2010 and all resignations needed to be submitted to SAICA in writing before 31st January. Please note that no late resignations will be permitted. To view the schedule of the 2010 subscription fees, check your account balance or to make a payment, please log…
Michael Olivier, who grew up on a wine farm with Rosé-drinking parents, looks at the making of Rosés and the range available today, and implores you to drink pink. Up to about the past five years or so, Rosé was pretty much regarded as a wine real wine lovers [and men] didn’t drink. It’s pink,…
During 2009, Therapeia has worked with seven dynamic first year trainees on the CA(SA) programme at Nedbank – each with a unique story on CPD. I have asked four of them a few questions on how they view their own learning. Thank you to Mashudu, Brad, Barend and Zen for sharing (sometimes not all four…