Accounting & Reporting
INSIGHT: Improve accounting estimates before financial close
A disciplined review of accounting estimates can help South African SMEs produce more reliable financial statements and explain changes clearly.
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Accounting & Reporting
IFRS Interpretations Committee highlights three areas for accounting teams to monitor
A new IFRS Foundation update discusses tentative agenda decisions involving IFRS 18, IAS 16 and IFRS 9. South African reporting teams should monitor the outcomes, but should not treat them as new accounting requirements yet.
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Accounting & Reporting
Month-end close: the tax checks SMEs should not skip
A disciplined month-end close helps South African SMEs make better tax estimates, spot missing records and avoid preventable compliance issues. Here are practical checks finance teams can build into their routine.
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Accounting & Reporting
IAS 16 residual values: what finance teams should review now
A recent IFRS Interpretations Committee update puts residual-value estimates under the spotlight. South African finance teams using IAS 16 should review their asset assumptions before year-end.
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Accounting & Reporting
IRBA report puts audit quality and technology in focus
South Africa’s audit regulator has highlighted audit quality, technology and sustainability assurance as priorities, giving finance teams useful signals for stronger reporting controls.
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Tax & SARS
SARS updates provisional tax guide: what SMEs should check
SARS has updated its Guide for Provisional Tax to explain how it may challenge unsupported estimates. Businesses should ensure their provisional tax calculations can be justified and that supporting records can be supplied within 10 business days.
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Tax and Customs Compliance
SARS extends customs accreditation window retrospectively
SARS has amended the customs rules for accredited clients, extending a key period from six to 18 calendar months with retrospective effect from 1 September 2025. Importers and exporters should review affected applications, records and internal compliance calendars.
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Business Finance
Practical insight: Use a 13-week cash-flow forecast to protect SME cash
A simple rolling cash-flow forecast can help South African SMEs identify shortfalls early, reserve money for tax obligations and reduce avoidable financing costs.
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