A discussion in the introduction of the Tax Administration Act in South Africa.

From the first week of December 2020, employers who received benefits from the COVID-19 Temporary Employer-Employee Relief Scheme ("TERS") can expect a knock on their doors from...

The Sarbanes-Oxley Act of 2002 (SOX) was hurriedly passed by the United States Congress in reaction to the spate of <I>fin de siècle</I> accounting scandals that blighted the US corporate landscape.

At the end of July 2013, the International Auditing and Assurance Standards Board (IAASB) released a suite of exposure drafts which propose to revise the auditor's report on financial statements and to make the auditor's report more informative.

As we wrap up this month dedicated to internal auditors, it's time to focus on the inspiring journey and future potential of women in the internal...

The tax debate internationally and in South Africa is increasingly focusing on closing perceived tax loopholes and increasing self-assessment through vigorous audit.

We have recently seen that the South African Revenue Service ("SARS"), in conducting audits in respect of taxpayer's affairs...

According to the 2013 KPMG Cross-Border Investigations survey of sixty global executives, ninety percent indicated that the number of cross-border investigations have either increased or remained the same over the last year.

Bernard Agulhas, IRBA's CEO, states that the objective of mandatory audit firm rotation is to strengthen the independence of audit firms from their clients and to boost empowerment.

This checklist assists in preparing interim financial reports in accordance with IAS 34 Interim Financial Reporting.

As organisations navigate an ever-evolving landscape marked by technological advancements, regulatory changes, and emerging risks...

The South African Revenue Service (SARS) announced that, as of 24 April, a new enhanced Tax Compliance Status (TCS) application form was being introduced "to facilitate the consolidation...

Audit firms, individual auditors, IFRS advisors, reporting accountants and reporting account specialists play a fundamental role in the regulation of the JSE and its listings requirements.

The obligation to make payment by a taxpayer of an assessment is not suspended merely because that taxpayer intends on disputing such assessment

Imminent changes to revenue recognition standards will have far-reaching cost implications for the telecommunications sector, among others.

The Supreme Court of Appeal delivered judgment in the case of Commissioner for the South African Revenue Service v Mobile Telephone Networks Holdings Ltd.

On Friday, 1 November 2024, the Office of the Auditor-General of South Africa ("AGSA") presented its annual report for the 2023-24 financial year to the Standing Committee on the Auditor General.

The South African Revenue Service (SARS) has been given significant powers to perform tax audits on returns submitted by taxpayers.