Audit & Accounting

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Exemption from Financial Statement Audits for Legal Practices

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There’s been an interesting development regarding the auditing requirements for legal practices in South Africa. The requirement for legal practices to have their business’ annual financial statements audited if they hold assets in a fiduciary capacity exceeding R5 million, as per Regulation 28(2)(a) of the Companies Regulation, 2011, has indeed sparked debate within the legal…

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SARS Tax Return status dashboard

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Tax season 2023 SARS’ tax season has officially opened on 7 July 2023 and taxpayers are now able to file their 2023 income tax returns. SARS also launched a “Tax Return Status Dashboard” which enables taxpayers to keep track of the progress of their personal income tax return after submission in terms of verification/audit and…

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Take care of your child with a Trust

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Minor children cannot receive inheritances directly from an estate, even if they have been named as an heir. Should both parents die, the proceeds of the parent’s assets will be paid to the Guardianship Fund managed by the Master of the High Court. If the parents have nominated a legal guardian, the money can be…

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Filing season: 2023

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The filing season for individuals in South Africa opens on 7 July 2023 at 08:00 PM. This year auto assessments were issued by SARS between 1 July and 7 July. Auto assessments are based on third party data collected by SARS. The taxpayer is notified via email or SMS about this auto assessment and if…

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Eskom Debt Relief: A R254 Billion Lifeline

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Finance Minister Enoch Godongwana announced on Wednesday 22 February 2023, that Eskom will receive R254 billion in debt relief over the next three years from the Treasury. The announcement was made during his budget speech to parliament in the midst of South African enduring ongoing high levels of load-shedding. The proposed debt relief is nearly…

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3 Considerations When Choosing An Auditor

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An independent, reliable, and ethically sound audit gives your company credibility and enables you to limit your financial and business risks, therefore contributing to business success. We know that it’s vital to make the right decisions, therefore we’re going to detail 3 factors you should review on every auditor service and the key things to…

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The Complete Guide To Provisional Tax

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Let’s dig into the details of provisional tax! Provisional tax season is fast approaching. It’s time to sit down with your accountant and do the necessary calculations. What is provisional tax? Provisional tax is not a separate tax from income tax. It is designed to help taxpayers settle their income tax in advance (think of…

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In a Nutshell: The 2022 Mid-term Budget Speech

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The 2022 Mid-term Budget Policy Statement speech delivered by Finance Minister Enoch Godongwana was pro-growth on the economic front, supporting service delivery while firmly sticking to critical fiscal consolidation in the context of the current highly uncertain economic environment. Although there are implementation risks around the public sector wage bill, debt to GDP has stabilised…

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SARS auto-assessments

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How does auto-assessments work? It is an automatic assessment issued by SARS to taxpayers whose tax affairs are less complicated. SARS will use data received from employers, medical schemes, banks, retirement annuity funds and others. That data will be used to calculate and generate your income tax assessment, with no input form the taxpayer. The…

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The CA’s role in a changing corporate world.

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The Covid-19 pandemic has changed the way businesses operate and the types of skills and professions that are needed in the future. With so much change and sometimes uncertainty, one could ask: is there still a demand for professions such as chartered accountants? What does it mean to be a Chartered Accountant? Also known as…

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