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

A new BEPS perspective

Taxpayers with a global footprint are going to require the assistance of reputable international tax experts for the foreseeable future to help them navigate their intragroup dealings. One thing is certain. We are no longer simply talking about the OECD’s base erosion and profit shifting (BEPS) project in South Africa; we are living in this… Read More A new BEPS perspective

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

Transparency reporting: a health check

Current levels of fraud and corruption in South Africa have resulted in calls for greater transparency and accountability by businesses. Transparency reporting is an opportunity for audit firms to demonstrate their commitment to audit quality Transparency reports issued by audit firms to assist stakeholders in understanding how the systems of the firm are functioning can… Read More Transparency reporting: a health check

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

Fraud: an occupational hazard

Fraud and corruption is real and results in actual financial loss to entities. It is important for all parties involved in the conduct of business to understand occupational fraud to be in the best position to respond appropriately, thereby mitigating the potential financial loss. Fraud and corruption have escalated into a way of life, causing… Read More Fraud: an occupational hazard

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

Practical concerns with the idea of residency

The idea of residency, as well as how to determine it, is a core issue for any taxpayer. No concept is more important in tax than that of residency. After all, any revenue service will only ever have the right to tax items that occur within its jurisdictional border or any person who resides within… Read More Practical concerns with the idea of residency

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

8 insights to shape business strategy

By Alistair Hoffert It’s impossible for anyone today to give a precise vision of how the next ten − much less five − years will unfold in the field of AI. That’s not to say that it’s impossible to make broad predictions about AI’s impact in the coming years and decades. Our aim here is… Read More 8 insights to shape business strategy

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

Turning a blind eye to NOCLAR is no longer an option

By Adiebah Moruck It has now been almost a year since the new standard Responding to Non-Compliance with Laws and Regulations, released by the International Ethics Standards Board for Accountants (IESBA), has become effective. Although relatively new, the standard is already increasing awareness amongst professional accountants in business, as well as in practice, to consider their… Read More Turning a blind eye to NOCLAR is no longer an option