June 6, 2018

Omheining van verliese (Artikel 20A) vir natuurlike persone

Artikel 20A het met ingang van 1 Maart 2004 in werking getree. Hierdie artikel handel oor die omheiningsbepalings wat verhoed dat natuurlike persone hul belasbare inkomste […]
June 6, 2018

Salarisafdeling

Met die EMP501-rekonsiliasies vir die jaar geëindig Februarie 2018 wat teen 31 Mei 2018 ingedien moet wees by die Suid-Afrikaanse Inkomstediens (die SAID) sowel as die […]
June 6, 2018

Customer service – the second strategic objective of our audit department

In a previous article, we looked at the strengths and opportunities associated with employee motivation. This article will place a focus on the strengths and opportunities […]
June 6, 2018

Korporatiewe Beheer – Naamsveranderinge

Dit staan ʼn maatskappy of beslote korporasie vry om sy naam te verander indien verkies.  Vir maatskappye sal die naamsverandering ʼn spesiale besluit tot gevolg hê […]
June 6, 2018

Korporatiewe Beheer – Dividendverklarings

Dividendverklarings kan verskeie vorme aanneem, maar vir doeleindes van hierdie artikel bespreek ons die verklaring van ʼn gewone dividend. Ingevolge Artikel 46 van die Maatskappywet van […]
June 6, 2018

What is an MOI and what is meant by short form and long form MOI’s?

A Memorandum of Incorporation (“MOI”) can be described as the sole governing document of a company and is binding between the shareholders, directors and the company […]
June 4, 2018

What should you consider when investing in a business?

You have worked hard for many years, and have finally saved enough funds and mustered the courage to take the big leap that you have been […]
June 4, 2018

Wat moet jy oorweeg wanneer jy in ’n besigheid belê?

Jy werk al jare lank hard en het uiteindelik genoeg fondse en moed bymekaar geskraap om die groot sprong, waaroor jy só lank droom, te neem… […]
June 4, 2018

Audit, review and compilations – differences and Companies Act requirements

The Companies Act No. 71 of 2008 together with amendments and companies’ regulations, stipulates requirements whether a company’s financial statements should be audited, independently reviewed or […]