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Referral to Registrar for a debt or liquidated demand

In Auditor-General of South Africa v Accounting Officer of Gateway Airports Authority (Ltd) and Another [2022] JOL 54182 (LP), the court had to determine whether the claim in the default judgment was for ‘a debt’ or for a ‘liquidated demand’. The Auditor-General…

Provided By LexisNexis

by Merilyn Kader

How can you better prepare for the next financial year end?

Ensuring the love affair continues…. As February comes to an end with the inevitable fragrance of red roses finally leaving your immediate atmosphere, it also signals the end of the dreaded financial year end (FYE). While Valentine’s Day and FYE never seemed like…

Provided By AJS

What’s not to love about financial year end?

Especially when you are prepared… The month of February is known for two big events. The one is Valentine’s Day and the other – at least...

Going out on your own – Part One

Starting your own firm There is just something about the beginning of spring. Flowers blooming, baby animals running around, the first rains. And all the promises...

Assurance, Risk, and Governance: International Perspective 2e

About this publication: Assurance, risk and governance: An international perspective provides a comprehensive reference for students of assurance practices and practitioners. The book explains the technical...

Want year-end auditing success? Go digital

Businesses preparing for their 2020 fiscal year-end audits will need to enhance digital capabilities and embrace tools that enable virtual audit procedures and watertight due...

Environmental Legal Compliance Auditing – What is it and do I need to do it?

South Africa boasts a unique and diverse variety of natural resources which are both intrinsically and economically valuable. Globally, there is an increased awareness of...

by Donovan Avenant and Pascale de Froberville

CIPC mandatory Compliance Checklist

Section 33(1) of the Companies Act 71 of 2008 (as amended) (“Companies Act”), states that every company must file an Annual Return. The Companies and...

Unilateral extension of prescription – Tax assessment audits

We have recently seen that the South African Revenue Service (“SARS”), in conducting audits in respect of taxpayer’s affairs, places reliance on section 99(4) of...

by Carmen Gers and Nicolette Smit

tax assessments

Juta and Company launches an all new Fraud Investigation Seminar

A PRACTICAL APPROACH TO FRAUD INVESTIGATION: The Critical Dynamics of Planning, Process and People This practical one-day seminar by seasoned fraud investigator and industry expert Craig Bristow...

4972 03 2019 SEMINAR A Practical approach to fraud investigation SM 470 X 470 1

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