Accounting and Auditing South Africa

How an effective risk culture creates good governance

Taking risks is part of doing business, but the recent spate of corporate failures illustrates the need to institutionalise an effective risk culture (RC)...

By Thabile Nyaba 10 Jul 2018

Do you understand Sars' tax understatement penalty behaviours?

On 1 October 2012 the understatement penalty regime was introduced to replace the additional tax regime...

By Esther Geldenhuys 9 Jul 2018

When does prescription start to run against Sars?

There are periods of limitations for issuing assessments which are set out in section 99 of the Tax Administration Act 28 of 2011 ("TAA")...

By Graeme Palmer 27 Jun 2018

What is XBRL and how does it affect your financial reporting?

The fast-moving technology and information age have changed our lives, and similarly digital financial reporting is transforming the business world...

By Mpho Simelane 26 Jun 2018

Saica brings charges against Anoj Singh

After, what it terms, a lengthy investigation, the South African Institute of Chartered Accountants' (Saica) is bringing charges of misconduct against former Eskom chief financial officer, Anoj Singh...

20 Jun 2018

Trainee accountant logbook goes digital

Trainee accountants will now be able to maintain an online version of their portfolio that needs to be completed to become a professional accountant...

19 Jun 2018

Resetting the standards of audit quality

The Monitoring Group has published feedback on its consultation process into strengthening the governance and oversight of the international audit-related standard-setting boards...

13 Jun 2018

Revisions to conceptual framework for IFRS

In South Africa, the laws and regulations that apply to preparing a company's financial statements are either the IFRS) or the IFRS for SMEs...

7 Jun 2018

SA, India CA institutes sign recognition agreement

Following approval from India's Union Cabinet in May, a Pathways to Membership Agreement between the Institute of Chartered Accountants of India (ICAI) and the South African Institute of Chartered Accountants (SAICA) has now been signed...

5 Jun 2018

KPMG to cut 400 jobs in salvage operation

After a turbulent 10 months for KPMG South Africa, the audit firm announced its plans to restructure its operations, which will result in about 400 job losses...

4 Jun 2018

KPMG resigns as Saica auditor

KPMG's has resigned as the South African Institute of Chartered Accountants (Saica) external auditors...

1 Jun 2018

Corporate governance in owner-managed business

The recent corporate scandals that have rocked South Africa, and in particular the role that auditors have played in not preventing these scandals, is a cause for concern for all business in South Africa...

By Glen Bresler, Issued by Meredith Harington 29 May 2018

Parliamentary push to give the auditor-general more bite

A parliamentary committee that is tasked with overseeing the Office of the Auditor-General has approved an amendment to legislation that will give the AG's office more teeth...

24 May 2018

Treasury to host public financial management conference

Finance Deputy Minister Mondli Gungubele is expected to address the second Public Financial Management (PFM) Conference that will get underway in Johannesburg today.

9 May 2018

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