Technical & training
Audit support: External audit considerations for AFS
The Chapter 9 of the Constitution of the Republic of South Africa has established the Auditor-General of South Africa (AGSA)…
Technical & training
The Chapter 9 of the Constitution of the Republic of South Africa has established the Auditor-General of South Africa (AGSA)…
Technical & training
The ASB issued Directive 11 ‘Changes in measurement bases following the initial adoption of Standards of GRAP’ to assist with…
Technical & training
The Standard of GRAP on Heritage Assets (GRAP 103) became effective on 1 April 2012 (with additional effective dates of…
Technical & training
DUCHARME article on GRAP 100 Discontinued Operations: Implementation consideration for 2014/15 AFS due to the revised standard. GRAP 100 Non-current…
Technical & training
The Standard of GRAP on Heritage Assets (GRAP 103) became effective on 1 April 2012 (with additional effective dates of…
Technical & training
In the technological age, most public sector entities have incurred material costs for the establishment and upgrading of their websites,…
Technical & training
On 15 July 2014, National Treasury has issued NT Instruction 3 in terms of S76(4)(a) of the Public Finance Management…
Technical & training
Changes to current SCM processes of PFMA entities On 15 July 2014, National Treasury has issued NT Instruction 3 in…