Perspective that moves business forward.

Many Trustees awoke this Monday morning to a final demand to submit outstanding income tax returns of the Trust in terms of a public notice issued in terms of Section 210(2) of the Tax Administration Act.

Paul Gering, Partner, PKF Durban.

Under the second edition of the IFRS for SME Standard, fair value guidance appeared in several places, including the financial instruments requirements. The third revised standard effective 1 January 2027 takes a different approach.

KC Rottok Chesaina CA (SA), Chief IFRS Officer, Mueni Management Consulting

For years, taxpayers grappled with the tax treatment of bond-raising fees and has been subject to uncertainty. It is not unusual, that when a taxpayer applies for funding, that the cost of borrowing may include an upfront charge for arranging or raising the required finance.

Delecia Venter, Tax Director, PKF Port Elizabeth

SARS receives information from employers, medical schemes, retirement annuity providers, banks and other institutions and uses this third-party data to automatically generate an assessment or pre-populate information on the tax return.

Sascha Astle, Specialised Tax Manager, PKF Port Elizabeth

Under the Revised IFRS for SMEs standard, two sections have become one, an entire measurement option has disappeared and Section 11 now has to work harder than it ever has before.

KC Rottok Chesaina CA (SA) MCom (Wits), Chief IFRS Officer, Mueni Management Consulting

If you are a founder, trustee, beneficiary or considering forming a trust, you should take note of the proposed Regulation of Trusts Bill, 2026, which aims to repeal and replace the Trust Property Control Act, 57 of 1988 that has since been regulating South African trusts.

Michelle Hawkins, Senior Tax Specialist, PKF Johannesburg

The American Revolution drew force from the clarion call, ‘No taxation without representation’. Britain emerged from the Seven Years’ War with substantial debt and sought to raise more revenue from its American colonies.

Paul Gering, Partner, PKF Durban

Business rescue has become an increasingly familiar feature of South Africa's corporate landscape.

Retief Smith, PKF South Africa

Over the past few articles, we have walked through the five-step revenue recognition model introduced by the revised IFRS for SMEs Accounting Standard, effective for annual periods beginning on or after 1 January 2027, one step at a time: identifying a contract, unpacking its performance obligations, determining the…

KC Rottok Chesaina, Chief IFRS Officer, Mueni Management Consulting

The South African Revenue Service (SARS) recently issued VAT Ruling VR 015 providing important clarity on the VAT treatment of purpose-built student accommodation supplied directly to students for an unbroken period exceeding 28 days.

Simone Esch, Head of Tax, PKF Cape Town

Having identified a contract, unpacked its performance obligations, determined the transaction price, and allocated that price to each obligation, the final step answers the most fundamental question in revenue accounting: when does revenue get recognised?

South African boardrooms are not short on strategy. Across infrastructure, retail, financial services, mining, and manufacturing, organisations continue to invest heavily in growth plans, transformation initiatives, and ambitious strategic programmes.

Rob Newsome, Director, PKF VGA

South Africa's uncertainty over AI policy should not be misread as a delay in addressing risk. If anything, it exposes an uncomfortable truth: AI risk is already embedded in business operations, and most organisations are not governing it.

Johan Pretorius, Head of IT Assurance & Digital Innovation, PKF South Africa

South African businesses are entering a pivotal year. As 2026 approaches, the convergence of carbon regulation, taxation, and climate accountability will redefine the cost of doing business.

Zack Fineberg, Head of ESG & Sustainability, PKF Octagon

The most successful taxpayers aren’t reactive — they’re strategic. But there’s a crucial difference between being strategic and being reckless.

Antonia Nicoloudakis, Head of International Tax, PKF Octagon

One of the best parts of my job is seeing firsthand how our accounting and bookkeeping partners are driving innovation and setting a new standard of excellence in our evolving industry.

PKF

South Africa stands at a crossroads—its small business sector is its engine of job creation and innovation, yet many enterprises sputter and die before reaching their prime.

Angie da Silva, Chief Operating Officer, PKF South Africa

The accounting, advisory and finance professions in South Africa stand at a pivotal moment. They face a persistent skills shortage at a time when demand for technically competent and ethically grounded professionals are on the rise.

Waldek Wasowicz, CEO, PKF South Africa & Managing Partner, PKF Octagon

In an era of intensifying global trade protectionism, the jury may still be out on the full extent of tariffs facing South Africa, but the warning signs are flashing.

Brendan Robinson CA(SA), Director, PKF Pretoria

SARS procedural defect in its Rule 31 statement and Section 24J takes centre stage in Flower’s R320 million win over pre-trade finance deductions

Fathima Dawood CA(SA), Senior Corporate Tax Consultant, PKF Durban