‘‘Sustainability reporting’ and ‘assurance of sustainability reporting’ are certainly not new concepts, especially in South Africa: ‘triple bottom ’line’ reporting was introduced in the King Report on Corporate Governance, 2002 (King II) and the King Report has advocated for assurance of sustainability information for many years. The landscapes of sustainability reporting and assurance thereof are…
SET UP YOUR HOME OFFICE WITH ORICO Orico offers you products that will help you set up your office at home. All these products are available from all major online stores. Orico 11 Port The Orico Type-C 11-in-1 Transparent Hub features a fine design with aluminium alloy, which helps dissipate the heat caused by multiple…
Middelvlei is ideally situated in the heart of the beautiful Stellenbosch Winelands on the slopes of Papegaaiberg, just 4 kilometres from the town centre and a 40-minute drive from Cape Town. It’s a charming family-friendly wine farm with wonderful wines and food on offer at its Boerebraai restaurant. Middelvlei wine estate is a charming farm…
If you’re looking for a lovely setting for a family lunch with some superb wine pairing or a venue for a wedding, kitchen tea or baby shower, look no further. And there are even MTB trails for the avid mountain bikers. Perdeberg was established in 1941 and is situated at the foot of the Paardeberg…
These CAs(SA) manged to build an international award winning investment and advisory firm in London that services clients worldwide through hard work and diligence. They have built their business to be client-focused, non-bureaucratic and technologically astute and describe themselves as a small, nimble team, stemming from large organisations with a financial services and technology background.…
Service delivery lies at the centre of all the spheres of government South Africa. Municipalities in particular are considered to be closest to citizens, providing key basic services. They achieve this obligation through the procuring of goods and services from suppliers in the private sector using practices that are guided by the Municipal Financial Management…
Eight seconds is eight seconds. But why does sometimes eight seconds seem to drag out – like when you are waiting for test results – and other times eight seconds seem to go by so quickly? The reason is called the ‘oddball effect’. This is a term that describes what happens to the brain when…
The new deemed donation applies to the transfer (ie disposal) of the right to receive an asset in exchange for services rendered or to be performed (section 57B). Section 57B is implemented as an anti-avoidance measure commencing on 1 March 2022. A deemed donation must be considered in addition to actual donations. There are now…
‘Quiet quitting’ is a term referred to when an employee only commits to delivering the bare minimum at work and not going above and beyond. Most employees tend to be disengaged during this period and use it to look for their next employment. Whether quiet quitting is good or bad will depend on one’s perspective…
ISQM 11, ISQM 22 and ISA 220 (Revised)3 come into effect on 15 December 2022. These standards are expected to have a significant impact on all firms that perform engagements in accordance with the IAASB standards. The South African Institute of Chartered Accountants (SAICA), in collaboration with the Pan African Federation of Accountants (PAFA) and…