He was the kind of man who genuinely and visibly champions women in leadership. So when he said it, nobody in the room flinched, including me. The alarm only finds you later, when the quiet of the early morning finally gives the thought enough space to breathe. This man was celebrating women, and he meant…
The other day I was having a conversation with an acquaintance from a technology company. They noted that it is so frustrating dealing with their auditors, testing items on a sample basis when they have the technology and the means to test the entire population. Moreover, it can probably be performed in real time, to…
Internal audit often assumes a position of relative safety. After all, who audits the machines if not the auditors? Yet this confidence may be misplaced. If internal audit continues to define itself by control testing, sampling, and retrospective assurance, it may discover that AI is not merely assisting the profession − it is replacing large…
The Value-Added Tax Act 89 of 1991 (VAT Act) is legally complex due to its readability, which makes it challenging to teach, apply in practice, and administer. My PhD empirical investigation establishes that the lengthiest section in the VAT Act is section 17(2) (denied input, entertainment). The study further cites several sections in the VAT…
Do you remember your first day of articles? How nervous you were? Did you know then what you know now? I ask these questions because I often observe new managers welcoming trainees into their organisations while completely forgetting that not so long ago, they were once in the same position. At a time of heightened…
Leaders today are striving to show up with more confidence, influence, and clarity. Yet the biggest barrier isn’t skills, it’s identity. When behaviour rises from an outdated self-concept, performance changes remain shallow. Real transformation begins with who you believe yourself to be. Most leadership development focuses on skills. The leaders who thrive today aren’t those…
Confession time: AI helped draft this piece. Shocking? It shouldn’t be. We don’t send handwritten notes with balance sheets to prove our arithmetic. We don’t scatter typos in drafts to prove we didn’t use spell check. So why treat AI like a guilty secret? I’m old enough to remember the calculator debate at school. ‘You…
Silent rooms. Endless slides. Phones out. We’ve all sat through them. But meetings don’t have to be tedious. Moving beyond the mundane takes presence, energy, and thoughtful design. The aim is simple: create sessions where people engage, contribute, and leave feeling their time mattered. Meetings dominate modern workplaces. Yet even the most important agendas fall…
Wouter Snyman, founder and CEO of the attooh! Financial Services Group, recently made a powerful statement during a keynote talk: ‘We spend most of our lives building wealth until we lose our health − only to then spend all our wealth trying to regain our health.’ I regularly present well-being-focused talks and workshops to professionals…
Section 25B of the Income Tax Act governs the taxation of income in trusts and their beneficiaries. Specifically, subsections 25B(1) and 25B(2) apply to income received or accrued by resident beneficiaries. For non-resident beneficiaries, unless section 7(8) applies, the income must be taxed in the trust. Section 25B(1): Vested Rights of Resident Beneficiaries Income received…