IFRS is short for International Financial Reporting Standards. IFRS originated in the European Union, with the intention of making business affairs and accounts accessible across the continent. IFRS is the […]
This article is a follow-on from a previous NOCLAR article published on 21 September 2020. A professional accountant (PA) in public practice may come across or be made aware of […]
In 2017, the International Ethics Standards Board for Accountants (IESBA) updated the rule that dictates how accountants can respond to a client’s non-compliance with laws and regulations (NOCLAR). For the […]
This article provides an insight in to non-profit organisations and the legal framework around them and is split in to two articles. Firstly, one should understand the similarities between non-profit […]
The Companies Act 71 of 2008 (“the Act”) provides for the authorisation and issue of various classes of shares by a company. Although shares can hold many different descriptions, shares […]
This article follows on from part 1 published on 22 June 2020. Capital Gains Tax is a complex matter to understand and more so when it is applied to Public […]
There appears to be extensive confusion regarding the two types of UIF claims during the lockdown. The previous article published lists the information required for the employer to kickstart the […]
Earlier in February 2020 there appeared to be widespread panic around the upcoming 2020 Budget to be presented by Minister Mboweni. The concerns were that a significant increase in tax-related […]
The Companies Act, No. 71 of 2008 and the Companies Regulations, 2011 brought forth a new concept of the public interest score (PI Score). Each company is required to calculate […]
