Resources

Resources

Audit and Assurance
View more

August 2021
ISA 315 (Revised 2019)
Changes to ISA 315
October 2017
Circulars
CC 03/2017 Engagement Letter template for Independent Review Engagements
February 2016
Circulars
CC 02/2016 Illustrative report relating to a certificate prepared by a company for conveyancing purposes
March 2016
CC 03/2016 Illustrative Reportable Irregularity Letters for Independent Reviews

Corporate reporting
View more

Circular 6 of 2019 - CMS Core vs Supplementary Services Comment letter
13 August - 21 August 2020
Financial Reporting
SAICA IFRS Back to Basics Series 4 Session 5
Financial Reporting
SAICA IFRS Back to Basics Series 4 Session 4
Financial Reporting
SAICA IFRS Back to Basics Series 4 Session 1

Ethics
View more

3 May 2021
Comment on Exposure Draft: Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code
29 January 2021
Exposure Draft: Proposed Revisions to the Definitions of Listed Entity
SAICA Ethics in the accounting industry
Professionalism & Ethics for Accountants

Legislation and governance
View more

June 2019
Technical resources
Changes made to the IFAC Guide to Using ISAs in the Audits of Small-and Medium-Sized Entities – Fourth Edition
October 2017
Technical resources
Engagement letter for Non-Assurance Services (excluding Tax Services)
July 2017
Audit
Guide on Considering the International Standards to be used for Audits, Reviews, Other Assurance, and Related Services Engagements
August 2021
Technical resources
Guide on the Factual Findings Report of the Chartered Accountant / Professional Accountant to the Applicant on Application for a Business Visa / Permanent Residence Permit in terms of the Immigration Act and Immigration Regulations

Pathways to Relevance
View more

July 2021
Enabling Competencies
Advancing a people centric accountancy profession
4 August 2021
Pathways to Relevance
Foundational skills for the future of work - SAICA enabling competencies
28 July 2021
Pathways to Relevance
SAICA Competency Dial – Enabling Competencies
29 October 2020
Enabling Competencies
Understanding and activating Global and Emerging competencies

Sustainability
View more

November 2020
Integrated thinking/ Article
Integrated Thinking: A Property developer's persepective
8 October 2020
Sustainability /ESG reporting
October 2020
UN SDGs (#Sustainable SA)
October 2020
Accounting, governance and integrated thinking in the context of COVID-19 (Wits Technical Report: Yvette Lange, Wits)

Tax
View more

19 August 2021
Legal and Policy 19 August 2021
13 August 2021
RCB Forum Submission: SARS Operational Matters
12 August 2021
Legal and Policy - 12 August 2021
11 August 2021
SAICA comments on the draft public notice listing the non-submission of income tax returns by natural persons subject to an administrative penalty in terms of section 210(2) of the TAA.

Training Offices
View more

1 Janaury 2021
TCMS
Training Contract Management System (TCMS)
3 December 2020
TCMS
Late Lodgement Fees
1 January 2021
TCMS
How to apply for a training contract
1 Janaury 2021
TCMS
How to invite trainees and administrators

Public Sector
View more

Practice
Guideline on accounting for Landfill sites – Part 1 (password ASB2021)
Practice
Guideline on accounting for Landfill sites – Part 2 (password ASB2021)
April 2021
2021 Newsletter Quarter 2
Public Sector
AGSA Team Mate Training

Practice
View more

Practice
Cloud in Practice conference - stream 2
Practice
Cloud in Practice conference - stream 3
Practice
My virtual office seminar
Practice
Unpacking data analytics for the assurance practitioner