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Tax morality and the CA(SA) The IT14SD process can be a huge headache for the unsuspecting taxpayer Tackling the tax morality challenge Tax morality...

RECOMMEND: Industry associations and implied cartel participation

Given the clandestine and secretive nature of cartel conduct, the onus placed on the ‘passive participant’ implies that it is not sufficient to merely...

RECOMMEND: Feedback on exploring the growing use of technology in the audit

Subsequent to the board meeting held in December 2017, the Data Analytics Working Group (DAWG) of the International Auditing and Assurance Standards Board (IAASB)...

COVER STORY: Prevention is better than cure

Cyberattacks like WannaCry, the ransomware worm that spread rapidly across a number of computer networks, has put serious cybercrime on the radar of South...

FEATURE: SAICA congratulates its successful APC candidates

In November 2017,   2 703 aspiring South African chartered accountants (CAs(SA)) sat down to write their final professional examination, the Assessment Professional Competence (APC),...

FEATURE: Working with a Caribbean twist

Angela Pretorius loves everything about her life in Cayman. Traffic jams are rare with commuting to your destination never taking too long, leaving you...

FEATURE: A closer look at impact investing

The mistaken rap on this kind of ‘social’ investment is that returns are weak and realising them takes too long With the fraying contract between...

ASA: April 2018 Issue

Read the April issue in the format of your choice, click below: Read the mobile version here Read the desktop/tablet version here Download the PDF here EDITORIAL: Adapt or...

COVER STORY: Making It Big In Africa

Nick Wilkinson’s career reads like a ‘how to make it big in Africa’ story. The multi-award-winning olive oil maker first spent 20 years working...

A Bird’s Eye View Of ‘Other Information’

The International Standard on Auditing (ISA) 720 (Revised), The Auditor’s Responsibilities Relating to Other Information, is effective for audits of financial statements for periods...