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Recommend: Carbon TAX in South Africa – What is the status quo?

When executive management and the board of directors of a company have a clear understanding of the potential impact of the proposed carbon tax...

Turning a Blind Eye to NOCLAR is No Longer an Option

The new standard Responding to Non-Compliance with Laws and Regulations has been adopted by various professional bodies in South Africa, including SAICA, SAIPA and...

Audit and Examination of Public School Financial Statements

Public schools are required to draw up their annual financial statements in accordance with guidelines determined by the Member of the Executive Council (MEC)...

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)...

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...

Transfer Pricing Compliance: An Ethical Dilemma?

Transfer pricing has been named as one of the main mechanisms used by multinational groups for base erosion and profit shifting (BEPS). While transfer...