CA(SA) COMPETENCY FRAMEWORK 2021
Intermediate level of competence 3 Advanced level of competence . Proficiency levels are distinguished with reference to: (i) type of task, (ii) level of task understanding, (iii) knowledge and skills needed for task performance, (iv) dependencies and (v) level of guidance . Use enabling competencies during task performance: (i) type of task
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ITC SEPTEMBER 2021 PAPER 1 QUESTION 2 SUGGESTED …
saicawebprstorage.blob.core.windows.netITC SEPTEMBER 2021 PAPER 1 QUESTION 2 SUGGESTED SOLUTION 4 © SAICA 2021 Alternative 1: OUTPUT QUANTITY APPROACH Expected output 51,940 (53 000 * 0.98)
QUESTION 2 50 marks Ignore taxation.
saicawebprstorage.blob.core.windows.netPaper 1 question 2 QUESTION 2 50 marks Ignore taxation. 1 Background 1.1 Company background PharmaConcepts (Pty) Ltd (‘PharmCon’) is a private company that performs pharmaceutical research and development. As a leading …
QUESTION 2 50 marks 1 Background
saicawebprstorage.blob.core.windows.netQUESTION 2 50 marks 1 Background GreatSave (Pty) Ltd (‘GreatSave’) is a small family-owned store that sells groceries and assorted household goods. The store was opened 25 years ago by Mr Zach Andreas and his wife Susan, in the Alberton area in Gauteng. Zach and Susan are the sole owners and only
ITC SEPTEMBER 2021 PAPER 4 QUESTION 2 SUGGESTED …
saicawebprstorage.blob.core.windows.netequivalents balance reflected in the statement of financial position of GreatSave at 31 December 2020. Marks General factors that could impact the risk of material misstatement 1.1 The size of the ‘cash and cash equivalents’ balance with reference to the total assets is a factor that many of the below possible ...
FACT SHEET : CA Pathways to Relevance: The importance of 1 ...
saicawebprstorage.blob.core.windows.netFACT SHEET : CA Pathways to Relevance: The importance of 1 Ethics, Professional Values and Attitudes and Enabling Competencies . Refer to FACT SHEET 2 for more info on Ethics 101 . Refer to FACT SHEET 3 for more info on Why SAICA requires all members to reflect on Ethics .
BODY CORPORATE TEMPLATE 2021
saicawebprstorage.blob.core.windows.netThe body corporate is engaged in the management of the land and buildings of the scheme and operates principally in South Africa. ... Balance at 01 October 2020 17 896 32 424 50 320 12 031 62 351 Surplus for the year - - - 50 490 50 490 Total comprehensive income for the year - - - …
TAX PRACTITIONER REGULATION 2021 TAX PRACTITIONER …
saicawebprstorage.blob.core.windows.netspecific CPD applies from the date of registration as a tax practitioner. o SAICA presents a Tax Practitioner Induction program by way of 5 webinars, for all members who are registered as tax practitioners with SAICA as their RCB. It provides verifiable CPD of 15 hours and the links to the 2021 Tax practitioner Induction webinars are:
ENGAGEMENT LETTER TEMPLATE FOR INDEPENDENT REVIEW ...
saicawebprstorage.blob.core.windows.net(IFRS) or the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs). 4 The wording in brackets (“… are not prepared … “) should be used if the company applied an entity specific basis of accounting. 5 The applicable financial reporting framework applied by the company could be IFRS or IFRS for ...
Medium, Small, Ifrs, Smes, Entities, Sized, For small and medium, Sized entities
ELIGIBILITY REQUIREMENTS WITH AGA(SA)
saicawebprstorage.blob.core.windows.net#The qualifying designations applicable to these professional bodies are SAIPA: Professional Accountant (SA), SAIGA: (Registered Government Auditor) or ACCA: (Chartered Certified Accountant) *A Bachelor’s degree is registered on Level 7 of the NQF, takes a minimum of 3 years to complete and comprises at least 360 credits
ITC SEPTEMBER 2021 PAPER 2 QUESTION PART II SUGGESTED ...
saicawebprstorage.blob.core.windows.netas a going concern for the 12 months after the end of FY2021. ... o Recalculate the solvency and liquidity of Eurofix to determine if the subordination agreement will improve the solvency and liquidity of the company; o Consider whether the backranking creditor is financially of sufficient
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