(c) South Africa Institute of Chartered Accountants. Contact SAICA for permission to reproduce this article.

Proposed amendments to the JSE listings requirements and possible impact on the auditor

The proposed amendments to the JSE listing requirements impact the entire financial supply chain, from management to those charged with governance, including audit committees and external auditors who perform reasonable assurance engagements on the issuers’ financial statements. Following the issue of its consultation paper in September 2018, the Johannesburg Stock Exchange (JSE) announced proposed amendments… Read More Proposed amendments to the JSE listings requirements and possible impact on the auditor

(c) Hong Kong Institute of Certified Public Accountants. Contact HKICPA for permission to reproduce this article., Fintech

How to achieve a strategic partnership with AI

The Research Director of the Asia Pacific Institute for Strategy on how businesses can get the full benefits of artificial intelligence by working with it. Artificial intelligence (AI) is no longer just cascading down screens in Hollywood films – it’s increasingly a mainstream technology being used by companies across different industries. For example, many companies… Read More How to achieve a strategic partnership with AI

(c) South Africa Institute of Chartered Accountants. Contact SAICA for permission to reproduce this article.

The Fundamental principles and conceptual framework

Their importance in the SAICA code Part 1 of the SAICA Code of Professional Conduct (Revised 2018) is effective from 15 June 2019. Part 1 deals with complying with the code, fundamental principles and conceptual framework, and is applicable to all professional accountants Adherence to the five fundamental principles has been elevated to a requirement… Read More The Fundamental principles and conceptual framework

(c) Hong Kong Institute of Certified Public Accountants. Contact HKICPA for permission to reproduce this article., Careers

Second opinions: What are the emerging risks facing professionals in the future?

Linda Biek, Director of Compliance, Hong Kong Institute Of CPAs The Institute’s Compliance Department investigates complaints against its members. Over the past two years, complaints have been trending in the following areas: Audits of owners’ corporations of buildings – Property owners, concerned about their real estate investments, become frustrated when they lose confidence that the… Read More Second opinions: What are the emerging risks facing professionals in the future?

(c) American Institute of Certified Public Accountants. Contact AICPA for permission to reproduce this article., Performance Management

Good for the planet, suppliers, and balance sheet

Some companies are beginning to invest in supply chain transparency as a strategic move. By Miriam Mannak Unilever announced in 2018 that it would publicly disclose all of its palm oil suppliers and millers, becoming the first multinational consumer goods company to take this step. The aim: making its entire palm oil supply chain more… Read More Good for the planet, suppliers, and balance sheet