CPD: New long association rules for auditors long overdue?

The 2018 edition of the International Ethics Standards Board for Professional Accountants (IESBA) Code (renamed the International Code of Ethics for Professional Accountants (including International Independence Standards)) was completely rewritten under a new structure and drafting convention which makes it easier to navigate, use and enforce. The South African Institute of Chartered Accountants (SAICA) has…

CAs(SA) at the leading edge of Disruption: The Uber Case Study

Technological disruption is so radically transforming industries across the spectrum that it is referred to as the ‘Fourth Industrial Revolution’. At the forefront of this global revolution are chartered accountants like Frans Hiemstra, head of partner channels at Uber. While almost every industry, from finance to farming, is impacted, Uber stands out as one of…