Beyond the classic model of Porter’s Five Forces, social expectations and environmental pressures are mounting on today’s businesses. Thankfully, tools exist to help businesses understand and improve their extra-financial performance. Today’s businesses find themselves having to constantly adjust to new expectations from an increasingly informed consumer base, to changing laws around how they must interact…
On 15 November 2018 the International Auditing and Assurance Standards Board (IAASB) issued the exposure draft of proposed ISRS 4400 (Revised), Agreed-Upon Procedures Engagements (ED-4400), for public comment by 15 March 2019. The project to revise ISRS 4400 was started seeing that the standard had been developed more than 20 years ago and the growing…
The will and dedication of most people working in organisations will ensure a mindset that values professional scepticism, as a key audit criterion, over commercial considerations alone. Read the full article here.
The goal of the Climate Change Bill is to ‘Build the Republic’s effective climate change response and the long term just transition to a climate resilient and lower carbon economy and society in the context of an environmentally sustainable development framework; and to provide for matters connected therewith’. Read the full CPD article here.
This article explores the meaning of professional scepticism including the importance of this concept in terms of the positive impact that its appropriate application has on the work of auditors and other professional accountants. Read the full CPD article here.
Non-compliance is a reality in South Africa. What are the implications for SAICA members and the public at large? What to do when you know what you know, and you know that it’s wrong? Read the full article here.
You may have heard that the IRBA has issued the Revised and Restructured Code of Professional Conduct for public comment. But, you may ask, what do the revision and restructuring entail? Read the full article here.
In this article, Nico Fourie takes a closer look at the current classification and subsequent measurement interpretations concerning cryptocurrencies. Read the full article here.
When executive management and the board of directors of a company have a clear understanding of the potential impact of the proposed carbon tax on their business, measures can be identified and implemented to manage and minimise risk and to capitalise on the opportunities that may aris. Read the full article here.
‘The payment of a national minimum wage cannot be waived and the national minimum wage takes precedence over any contrary provision in any contract, collective agreement or law, except a law amending this Act.’ Read the full 30min CPD article by fast-tracking to it here.