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The South African Institute of Chartered Accountants (SAICA) is the professional home of Chartered Accountants [CAs(SA)] who are leaders in business, government and the communities they serve.
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Celebrating transformation this Youth MonthAs we celebrate Youth Month, our thoughts turn to education and the efforts that have been made to make education in this country more relevant, equitable and inclusive for all our youth. Indeed, as a profession, we too have much to celebrate in this regard especially when it comes to the advancement of our transformation efforts, writes Robert Zwane, Saica's senior executive: national imperatives. 1 Jun 2020 Read more

How getting creative can help you in a crisis"Collaboration, community and creativity are our best hopes for the future." This is according to fine artist Duncan Stewart, who spoke about developing and enhancing your inherent creativity as a tool to future-proof yourself at Saica's Leadership in a time of crisis webinar series. 27 May 2020 Read more

Ethics in a time of crisisAs part of Saica's Leadership in a Time of Crisis webinar series, Professor Deon Rossouw, CEO of The Ethics Institute, spoke about the importance of sticking to your values during a crisis. 26 May 2020 Read more

Impact of the withdrawal of the CIPC non-binding opinion on sections 90 and 92 of the Companies ActIn October 2019, the Companies and Intellectual Property Commission (CIPC) issued a notice of the withdrawal of the non-binding opinion ("this" or "the" "opinion") pertaining to Regulation 28(2)(a) of the Companies Regulations, 2011 (the Companies Regulations) to the Companies Act, 2008 (the Companies Act). This opinion applied to legal practitioners who are registered as companies in terms of the Companies Act. This opinion considered whether the holding of assets in the legal practitioners' trust accounts is regarded as part of the ordinary course of the legal practitioner's primary business. This article serves as a reminder of the requirements contained in section 90 of the Companies Act that auditors should be cognisant of in accepting the appointment as an auditor of the business accounts of a legal practitioner. 26 May 2020 Read more

Audit requirements relating to the business accounts of legal practitioners now clarifiedIn October 2019, the Companies and Intellectual Property Commission (CIPC) issued a notice of the withdrawal of the non-binding opinion ("this" or "the" "opinion") pertaining to Regulation 28(2)(a) of the Companies Regulations, 2011 (the Companies Regulations) to the Companies Act, 2008 (the Companies Act). This opinion applied to legal practitioners who are registered as companies in terms of the Companies Act. This opinion considered whether the holding of assets in the legal practitioners' trust accounts is regarded as part of the ordinary course of the legal practitioner's primary business. As a result of the withdrawal of the opinion, the business accounts of legal practitioners who are subject to the Companies Act, i.e. are registered companies, and who hold assets in trust in excess of R5m at any time during the financial year, are now required to be audited. 26 May 2020 Read more


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