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Perspective that moves business forward.

Fresh thinking and practical insights
for businesses that never stand still.

Articles

  • Financial Instruments Under the Revised IFRS for SMEs: What's Actually Changed

    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

  • Big Changes Coming for South African Trusts

    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

  • No Taxation Without Representation

    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

  • The Cost of Waiting: Six Warning Signs Directors Should Act on Before Business Rescue Becomes the Only Option

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

    Retief Smith, PKF South Africa

  • One Contract, Five Steps: A Worked Example under the new IFRS for SMEs

    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

  • SARS Clarifies VAT Treatment of Student Accommodation in Binding Ruling

    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

  • Fulfilling the Promise: Recognising Revenue When Performance Obligations Are Satisfied under the new IFRS for SMEs

    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?

  • Execution Risk: The Silent Killer of Strategy

    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.

  • Recent SARS Developments: Increased Enforcement, Digitalisation, and Key Judicial Shifts

    The South African Revenue Service (SARS) continues to accelerate its modernisation and digitalisation agenda across all tax types. While these advancements aim to improve efficiency and transparency, they have simultaneously introduced heightened compliance risks for taxpayers.

    Michelle Hawkins, Senior Tax Specialist, PKF Octagon

  • Tax Court Representation: A Landmark Victory for Access to Justice

    A groundbreaking judgment by the Supreme Court of Appeal (SCA) fundamentally transformed the landscape of tax dispute resolution in South Africa.

    Michelle Hawkins, Senior Tax Specialist, PKF Octagon

  • Foreign Loans and Interest – Tax implications stretch far and wide

    Many South African businesses are funded by foreign holding /group companies or other connected non-tax resident persons (including individuals).

    Kubashni Moodley, Partner, PKF Durban

  • SA Schools Exit the VAT System

    Effective 1 January 2026, any school registered under the South African Schools Act No. 84 of 1996, is required to deregister for Value-added Tax (VAT).

    Kubashni Moodley, Partner, PKF Durban

Publications

Guides and reports built for business.

Our publications are built to help businesses stay informed, prepared, and ahead of change. From tax guides and regulatory updates to our annual transparency report, these resources give clients practical information they can use in the real world.

In The Media

  • AI Risk Is a Governance Failure, Not a Technology Problem

    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

  • Carbon Accounting in 2026: The New Currency of Business Resilience

    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

  • When Strategy Stops and Risk Begins: The High Cost of Ignoring Tax Debt

    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

  • Xero’s 2025 Partner of the Year: PKF Ignite’s Winning Strategy

    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

  • SA’s Silent Crisis: Why Small Businesses Fail When Founders Exit

    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

  • Supporting the Next Generation of Finance Sector Leaders

    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

  • Navigating the New Trade Terrain: What Tariff Shifts Mean for South African Business

    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

  • Tax Court to SARS - You can’t move the goalposts

    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

PKF Network

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PKF’s global network connects businesses in 150 countries, bringing together more than 23,000
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Our strength in Africa extends across 42 countries, with 38 firms, 215 partners and
nearly 2,900 professionals providing deep local knowledge across the continent.

Here in South Africa, that strength is backed by 8 independent firms, more than 90 partners and
over 1,000 professionals.

Whether you’re expanding into Africa or navigating international markets, our integrated global
support gives you access to world-class capabilities wherever your business takes you.