GAA Accounting

The Journal of the Global Accounting Alliance

02/12/2016
by GAA Accounting
Comments Off on EU audit reform

EU audit reform

By Noreen O’Halloran Noreen O’Halloran considers what the European Union’s Audit Reform project means for audit committees and statutory auditors alike. The European Union’s (EU) Audit Reform aims to improve the quality of statutory audits and re-establish shareholder confidence and public … Continue reading

08/12/2014
by GAA Accounting
Comments Off on Ireland’s New Companies Legislation will ring change in the New Year

Ireland’s New Companies Legislation will ring change in the New Year

By Daisy Downes Some 13 years after its inception, Ireland’s new Companies Act is expected to be enacted before the end of 2014. Daisy Downes spoke Dr Tom Courtney, Chairman of the Company Law Review Group about the new legislation. … Continue reading

04/06/2014
by GAA Accounting
Comments Off on Creation, Issue and Conversion of Shares under the New Companies Act in South Africa.

Creation, Issue and Conversion of Shares under the New Companies Act in South Africa.

By Madelein Burger and Sinomtha Mbuqe Madelein Burger and Sinomtha Mbuqe seek to shed more light on the creation and issue of shares, as well as the transitional status of par value shares under the new Companies Act.

16/12/2013
by GAA Accounting
Comments Off on COULD THE NEW COMPANIES ACT MAKE YOUR PRIVATE COMPANY PUBLIC?

COULD THE NEW COMPANIES ACT MAKE YOUR PRIVATE COMPANY PUBLIC?

By Dr Johan Erusmas In terms of the new Companies Act, your private company may be a public company. In order for companies to ensure compliance with all relevant provisions of the Companies Act, it is important that the company … Continue reading

16/12/2013
by GAA Accounting
Comments Off on FIRST MEETING OF CREDITORS IN RELATION TO S40(1) OF THE INSOLVENCY ACT

FIRST MEETING OF CREDITORS IN RELATION TO S40(1) OF THE INSOLVENCY ACT

By Thabile Fuhrmann and Vincent Manko The events leading up to the first meeting of creditors may be crucial in appointing liquidators Section 40(1) of the Insolvency Act, 1936 (Act 24 of 1936) (the Act) provides that the Master shall … Continue reading

27/06/2013
by GAA Accounting
Comments Off on New Companies Act Directors and the CIPC

New Companies Act Directors and the CIPC

By Dr Johan Erasmus The new Companies Act, 2008 (the Act) has now been effective for almost two years, and despite much anxiety and uneasiness about the quality of the legislation prior to its implementation, the transition from the old … Continue reading