CIBA

Naledzani Mamuremu

Read more regarding recent CIPC Notices published and compliance due

Accounting, Assurance / By

Compliance due 1 Apr 2022 regarding XBRL Mandate extended to Co-operatives as per CIPC Notice 52 of 2021 Co-operatives will be required to file audited financial statements or independent reviewed reports depending on the category from 1 April 2022. Read notice Here  CIPC Practice Note 2 of 2022: Certification requirements for documents filed with the CIPC, …

Read more regarding recent CIPC Notices published and compliance due Read More »

IFAC issued 8th instalment in the “Anti-Money Laundering, The Basics”- series

Accounting, Assurance / By

Notice IFAC issued 8th instalment in the” Anti-Money Laundering, The Basics”-Series on 28 Mar 2022. Information and Implications The series provides professional accountants with a better understanding of how money laundering works, the risks they face and what they can do to mitigate these risks and make a positive contribution to the public interest. The 8th …

IFAC issued 8th instalment in the “Anti-Money Laundering, The Basics”- series Read More »

IFAC Release: New Implementation Tool for auditing accounting estimates.

Accounting, Assurance / By

Notice The International Federation of Accountants (IFAC) issued a Tool to work in conjunction with the International Auditing and Assurance StandardsBoard’s (IAASB) previously published ISA 540 (Revised) Auditing Accounting Estimates and Related Disclosures, and other relevant ISAs. Information and Implications Management of all entities, irrespective of type or size, has to make accounting estimates from time to time. …

IFAC Release: New Implementation Tool for auditing accounting estimates. Read More »

The International Sustainability Standards Board’s (ISSB) First two exposure drafts of Sustainability and related Financial and Climate disclosure requirements are available for public consultation and comments until 29 July 2022. 

Accounting, Assurance / By

Notice Exposure Draft ED/2022/S1 General Requirements for Disclosure of Sustainability-related Financial Information is published by the ISSB for comment only.Exposure Draft ED/2022/S2 Climate-related Disclosures is published by the ISSB for comment only. Information and Implications Professional accountants and finance executives are ideally positioned to play a key advisory role in addressing the reporting requirements, challenges and opportunities relating to sustainability …

The International Sustainability Standards Board’s (ISSB) First two exposure drafts of Sustainability and related Financial and Climate disclosure requirements are available for public consultation and comments until 29 July 2022.  Read More »

Financial Modellers and Data Analysers should take note of Microsoft Excel’s new Dynamic Array functions

Technology / By

Notice Accountants should be aware of Excel’s new Dynamic Array functions that enable you to work with multiple values at the same time in a formula. Dynamic Arrays and the new functions are only available Excel 365 and Excel 2021 Information and Implications The Dynamic Array functions will improve the ability to sort and find …

Financial Modellers and Data Analysers should take note of Microsoft Excel’s new Dynamic Array functions Read More »

New Excel Text and Array functions improvement on Text to Column function

Technology / By

Notice Anyone who uses the Text to Column function in Microsoft Excel should take note of the new “Text Extract” functions. Information and Implications Accountants should be aware of the new text manipulation functions improve efficiency when working in excel worksheets. These functions include:TEXTSPLITTEXTBEFORETEXTAFTERVSTACKHSTACKTOROWTOCOLWRAROWSWRAPCOLSTAKEDROPCHOOSEROWSCHOOSECOLSEXPAND Context for the beginner When working with text, a common task …

New Excel Text and Array functions improvement on Text to Column function Read More »

Reminder: Commencement of the Property Practitioners Act 22 of 2019

Law / By

Notice Following a proclamation notice on 14 January 2022, President Cyril Ramaphosa has declared 1 February 2022 as the date that the Property Practitioners Act 22 of 2019 (PPA) will come into operation. Find the proclamation notice Here: Information and Implications Accountants should consider a change in accounting policy for the recognition of revenue by property …

Reminder: Commencement of the Property Practitioners Act 22 of 2019 Read More »

Department of Labour Update on Covid-19-TERS and UIF provides important principles

Law / By

Notice The Department of Employment and Labour: Limpopo Province’s Unemployment Insurance Fund (UIF) hosted a media briefing on 23 Feb 2022 to provide an update on the COVID-19 Temporary Employer-Employee Relief Scheme (Covid-19-TERS) and normal benefits paid in Limpopo during the 2021/2022 financial year. The briefing provides important principles. Read more Here. Information and Implications Employers’ …

Department of Labour Update on Covid-19-TERS and UIF provides important principles Read More »

New Basic Conditions of Employment Act (BCEA) earnings threshold to R 224,080.48 per annum with effect from 1 March 2022

Law / By

Notice The Minister of Employment and Labour raised the annual BCEA earnings threshold to R 224,080.48 per annum with effect from 1 March 2022 Information and Implications In a gazette published on 9 February, Employment and Labour Minister, Thulas Nxesi announced that the new earnings threshold will increase to R224,080.48 per year (approximately R18,673 per …

New Basic Conditions of Employment Act (BCEA) earnings threshold to R 224,080.48 per annum with effect from 1 March 2022 Read More »

SARS published the new Preferential Procurement Policy on 23 March 2022

Tax / By

Notice On 23 March 2022 a new document, SARS Preferential Procurement Policy, has been published. Find it Here Information and Implications The policy has been Developed to enable SARS to comply with section 217 (2) and (3) of the Constitution that makes it incumbent on organs of state to apply a system of preferential procurement and …

SARS published the new Preferential Procurement Policy on 23 March 2022 Read More »

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