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Accounting

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Caryn Maitland


Overview:

This course will be taking a bird's eye view approach to asset accounting, by comparing what is similar so as to highlight the differences in how we account for assets. Asset accounting generally comprises the largest portion of the work that we do, and there are many key principles that flow from accounting for property, plant and equipment to financial assets


Course Content:

we will be looking at a comparative view of accounting for various assets and the challenges that each class pose, from definitions to recognition, measurement to derecognition. The assets that we will investigate from a practical perspective are: - Property, plant and equipment - Investment properties - Intangible assets - Inventories - Biological assets - Financial assets - Deferred tax assets (time permitting)


Course Objective:

Delegates will have gained an understanding of the breaking down the steps of accounting for an asset from identification through to presentation and disclosure in an comparative format, covering a variety of assets that accountants deal with on a day to day basis.


Who Should Attend?

Any person who is interested in interpreting and gaining a deeper understanding of financial information, or looking at refreshing their knowledge on the topic.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Caryn Maitland


Overview:

This course will be looking at how you can arrive at a value for a business using various techniques, from assessing the intrinsic value of a business to basing the value on future earnings.


Course Content:

We will look the following elements: 1) What are we valuing? 2) The relationship of risk and return 3) Assessing the what required rate of return is appropriate 4) Cash flows vs. Earnings 5) Constructing your argument


Course Objective:

After attending this course, a delegate will be able to value a business by being able to assess which valuation technique is the most appropriate, and being able to calculate and present a defendable value.


Who Should Attend?

Any person who is interested in valuing businesses or refreshing their knowledge on the topic.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Caryn Maitland


Overview:

This webinar will be looking at how you can evaluate whether or not to invest in capital projects using various techniques.


Course Content:

We will look the following elements: What is Capital Budgeting? Types of Projects Capital Budgeting Techniques Cash Flow Principles Other issues


Course Objective:

After attending this webinar, a delegate will be able to evaluate a potential project and assess which technique is the most appropriate.


Who Should Attend?

Any person who is interested in valuing projects or refreshing their knowledge on the topic.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Caryn Maitland


Overview:

Any accountant who is preparing financial statements on behalf of their company or client needs to appreciate the economic and legislative landscape that they now find themselves in. This webinar will look and the requirements, statutory obligations and the risks that a preparer faces, especially in light of the Companies Act and Tax Administration Act.


Course Content:

We will look the following elements: Who is the compiler? Compilation in terms of the Companies Act Responsibilities in compiling financial statements (International Standard on Related Services 4410) What can SARS expect of a preparer The way forward


Course Objective:

After attending this webinar, a delegate will be aware of what the Companies Act and Tax Administration Act requirements are of a preparer of financial information. They will also know what documentation they require to keep on file to manage their risk exposure as a result of compiling financial information.


Who Should Attend?

Any person who is involved in the preparation of financial information on behalf of their clients or company.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

Every person should have a basic idea of how accounting works as each and every business engages in business transactions that need to be written down. Accounting is merely the writing down of business transactions. Imagine what this could do to your confidence, knowing how a transaction should be understood or how it is meant to be expressed as a debit or credit. PLEASE NOTE: This course does not focus on any specific IFRS standards but applies the same principles.


Course Content:

The following elements will be addressed during the session. � What is accounting � Elements of financial statements: assets, liabilities etc. � Exploring the double entry system � What are debits and credits � Accounting equation � How do I account / recognise a transactions plus examples involving each element � Cash and non-cash transactions to be recognised � Recognition and measurement principles � Accounting cycle � Electronic accounting


Course Objective:


Who Should Attend?

☒Bookkeepers ☒Financial accountants ☒First year SAICA Trainees ☒Second year SAICA trainees

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

Financial statements are traditionally prepared for those with some basic business acumen, but what happens if you are not fortunate enough to have such a background? Financial statements are rich with useful information if you know where to look and how to read them. The goal of financial statements is to empower you to make decisions, this is where using ratios and looking for trends will go a long way in making informed decisions.


Course Content:

The following elements will be addressed during the session. � Qualitative aspects of financial statements � Basic financial reporting requirements � minimum required statements � Balance sheet / Income statement / cash flow statement o Goal / what is being communicated o What indicates a healthy / an unhealthy statement o Helpful ratios � Statement of changes in equity o Overall indicator of an entity�s value � Purpose of notes


Course Objective:


Who Should Attend?

☒ Investment managers ☒Financial managers ☒Bookkeepers ☒Financial accountants ☒First year SAICA Trainees

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Caryn Maitland


Overview:

This course is aimed at introducing to the delegates the language and principles of financial accounting and reporting so that they may engage, understand and analyses what the financial information presented means


Course Content:

This course will cover the following topics of financial statement analysis a. Introduction and overview b. Understanding financial statements and their elements c. Financial analysis: understanding and interpreting ratios


Course Objective:

After attending this course, delegates will have gained an understanding of the competencies mentioned below and will be able to apply the concepts and techniques in simple, uncomplicated situations and environments: a. Identify and understand the purpose of financial statements and the elements that make up financial information b. Perform ratio analysis and interpret the data accordingly c. Communicate effectively with financially trained personnel


Who Should Attend?

Any person who is interested interpreting and gaining a deeper understanding of financial information or looking at refreshing their knowledge on the topic.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

If you prepare financial statements, then this session is for you! Are you aware that ISRS 4410 is applicable to all professional accountants who sign of an independent compilation report? The Companies Act also prescribe specific requirements for compilers of financial statements that must be adhered to. During this webinar we will take an in detail look at the requirements of the Companies Act when compiling and preparing financial statements, as well as the steps that must be performed should an independent compilers report be prepared.


Course Content:

The following will be covered during this session: Companies Act requirements Framework to be used Specific disclosure items Qualifications necessary to compile/prepare AFS Difference between internally compiled and independently compiled 6-month deadline for compilation Consequences of non-compliance ISRS 4410 Terms of engagement and engagement letter ISQC1 requirements such as acceptance and continuance of client Ethical requirements in terms of the code of conduct Procedures to be performed for compilation engagements Reporting responsibilities Practitioners report Reporting to CIPC Reporting on NOCLAR identifie


Course Objective:


Who Should Attend?

This series will benefit any and all professional accountants, other accountants and employees who prepare and compile financial statements.

Attorney trust accounts

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

Attorney Trust Accounts audits are focused on very specific sections of the Legal Practices Act and Rules, but what else do managers and partners need to consider as part of trust audits? Join us as we understand the auditor�s responsibility in relation to: - Fraud - Internal controls - Compliance with other legislation, e.g. FICA - Practitioners Annual Statements - New audit report templates [per 2019 Revised IRBA Guide] - New engagement letters / Man. rep letters - ISAE 3000 assurance standard�s impact on trust audits - Incorporating IRBA�s NEW 2019 Revised Guide - Business records / business financial statements audit - Materiality / sampling - Matter file testing


Course Content:

Obtaining a better understanding of the impact of the following on the trust audit: - Fraud - Internal controls - Compliance with other legislation, e.g. FICA - Practitioners Annual Statement - New audit report templates [per 2019 Revised IRBA Guide] - New engagement letters / Man. rep letters - ISAE 3000 assurance standard - IRBA�s NEW 2019 Revised Guide - Business records / business financial statements audit - Materiality / sampling - Matter file testing


Course Objective:


Who Should Attend?

Auditors, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, Audit partners, and Engagement Quality Control Reviewers

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

CaseWare are no longer updating their ATA Audit templates, meaning auditors will need to embrace a new internet-based audit solution, going forward. This solution is known as �ISAE Attestation,� accessible via CaseWare Cloud. Are you ready to conduct and document your attorney trust audits via the cloud?


Course Content:

Understanding how to register / access the cloud Getting comfortable with the interface Creating a new client using the ISAE Attestation template Navigating through the template, to identify each phase i.e. planning, execution and finalisation NO AUDIT SIMULATION will be conducted


Course Objective:


Who Should Attend?

Auditors, First year SAICA Trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, Audit partners and Engagement Quality Control Reviewers

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

The old Attorneys Annual Statement has been replaced with the new Practitioners Annual Statement which discloses the financial information related to an attorney`s trust accounts. Do you know how to successfully complete it or audit it?


Course Content:

- Run through the template - Highlight various sources of information used to complete - Identify what needs to be disclosed, where - Discuss the auditors responsibility for the document during an audit - Clarify the unclaimed / unknown amounts section and the Legal Practitioners Council`s interpretation


Course Objective:


Who Should Attend?

Auditors, Bookkeepers, Financial accountants, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, Audit partners, and Engagement Quality Control Reviewers

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

November 2019 saw the release of the NEW Draft Revised IRBA Guide for Audit Engagements on Attorney Trust Accounts. This release was to address the new requirements arising out of the updated Attorneys legislation, being the Legal Practices Act and Rules. With the new legislation fully effective for 2020 audits, have you incorporated IRBA�s new procedures into your audit programs?


Course Content:

Provide overall summary of NEW IRBA Guide Highlight key changes Identify all relevant audit procedures


Course Objective:


Who Should Attend?

Auditors, Audit managers, Audit partners, and Engagement Quality Control Reviewers

Individuals: R 1,380.00 (Incl. VAT)

CPD Hours: 6.5 hrs

Presenter: Tristan White


Overview:

Recording transactions in an attorney�s trust records is often misunderstood by qualified CAs and RAs, let alone attorneys and trainee accountants / auditors. This practical session aims to help you understand how to account for the debits and credits relating to various trust transactions, in accordance with the Legal Practices Act and Rules.


Course Content:

- Grow familiar with the Legal Practices Act and Rules that have a direct / indirect impact on trust accounting transactions - Understanding the accrual VS cash basis of accounting - Practicing the accounting debits and credits through using a case study - Completing a Practitioners Annual Statement for trust transactions / balances


Course Objective:

None


Who Should Attend?

Bookkeepers Financial accountants First year SAICA Trainees Second year SAICA trainees Third year SAICA trainees Fourth year SAICA trainees Fifth year SAICA trainees Audit mangers

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

Attorney Trust Accounts audits are focused on very specific sections of the Legal Practices Act and Rules, but what else do managers and partners need to consider as part of trust audits? Join us as we understand the auditor�s responsibility in relation to: - Fraud - Internal controls - Compliance with other legislation, e.g. FICA - Practitioners Annual Statements - New audit report templates [per 2019 Revised IRBA Guide] - New engagement letters / Man. rep letters - ISAE 3000 assurance standard�s impact on trust audits - Incorporating IRBA�s NEW 2019 Revised Guide - Business records / business financial statements audit - Materiality / sampling - Matter file testing


Course Content:

Obtaining a better understanding of the impact of the following on the trust audit: - Fraud - Internal controls - Compliance with other legislation, e.g. FICA - Practitioners Annual Statement - New audit report templates [per 2019 Revised IRBA Guide] - New engagement letters / Man. rep letters - ISAE 3000 assurance standard - IRBA�s NEW 2019 Revised Guide - Business records / business financial statements audit - Materiality / sampling - Matter file testing


Course Objective:


Who Should Attend?

Auditors, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, Audit partners, and Engagement Quality Control Reviewers

Individuals: R 747.50 (Incl. VAT)

CPD Hours: 2.5 hrs

Presenter: Tristan White


Overview:

Did you know that the 2020 Revised IRBA Guide forces auditors to decline attorney trust account audit engagements if audit team members are not competent in their understanding of the New Legal Practice Act and Rules? In this session we simplify all sections of the Legal Practice Act and its Rules that affect the trust account, and help you establish well-thought-out audit approaches for each Rule.


Course Content:

During this session, we will Dumb-down the complex Legal Practice Act and Rules affecting the trust account Discuss where to potentially start when identifying populations / supporting documentation for testing Highlight key areas of risk for specific Rules


Course Objective:

Give you a simplified overview of the new Legal Practice Act / Rules requirements Discuss approaches to testing Rules


Who Should Attend?

Audit partners Audit managers and Audit trainees who will audit trust accounts

Individuals: R 2,760.00 (Incl. VAT)

CPD Hours: 13 hrs

Presenter: Tristan White


Overview:

Do you require a practice run of the audit process of attorney trust accounts but remain unsure how to complete an audit using Draftworx's or No methodology? Do you have audit staff that need exposure to the audit of an attorneys trust accounts? Do you want to ensure that you've covered all the attorney legislation requirements as part of your audit scope, before issuing the audit report on such a high risk engagement? Are you aware of IRBA's NEW 2019 Revised Guide and it's effect on attorney audits? Then we have a training solution for you. Attorneys� Trust Account engagements are high risk and thereby require precision and sound knowledge of the legislation to avoid Rule infringement going unnoticed. They key to a successful Attorneys Trust Accounts engagement is understanding what makes it unique, being familiar with the new Legal Practitioners Council Rules that govern the attorney profession upon which the audit opinion is based and acquainting ones self with the new legislation being the Legal Practice Act, that took effect on 1 November 2018 and understanding it�s effect on the audit process.


Course Content:

This is a complete, up-to-date Attorneys Trust Account audit course aimed at helping you navigate real world audits. During this session we get you / your trainees up to speed with: The relevant Legal Practice Act sections Legal Practitioners Council Rules The Revised IRBA Guide on Attorneys Trust Account Engagements, As well as a practical case study where we: o Consider how to determine a population for testing o Discuss what the various sources of supporting documents are, that could be relevant when testing o Address the planning and finalisation features of an audit


Course Objective:

The objective of this course is to: 1. Simplify all applicable legislation including the Legal Practice Act, Legal Practitioners Council Rules, assurance standard ISAE 3000 and Revised IRBA Guide for Engagements on Attorneys� Trust Accounts. 2. Clarify how trust accounting differs from business-side accounting 3. Increase the auditor's ability to recognise Rule infringements 4. Address the entire audit process from planning, to execution, all the way through to finalisation of the audit, using Draftworx


Who Should Attend?

Primarily, all auditors of attorney trust accounts who use Draftworx as their recognized auditing software / methodology Secondarily, audit trainees with no or limited prior knowledge on attorney trust account audits

Individuals: R 2,760.00 (Incl. VAT)

CPD Hours: 13 hrs

Presenter: Tristan White


Overview:

Do you require a practice run of the audit process of attorney trust accounts but don't have experience with the CaseWare Working Papers ATA template? Do you have audit staff that need exposure to the audit of an attorney�s trust accounts? Do you want to ensure that you�ve covered all the attorney legislation requirements as part of your audit scope, before issuing the audit report on such a high risk engagement? Are you aware of IRBA's NEW 2019 Revised Guide and it's effect on attorney audits? Then we have a training solution for you. Attorneys� Trust Account engagements are high risk and thereby require precision and sound knowledge of the legislation to avoid Rule infringement going unnoticed. They key to a successful Attorneys� Trust Accounts engagement is understanding what makes it unique, being familiar with the new Legal Practitioners Council Rules that govern the attorney profession upon which the audit opinion is based and acquainting one�s self with the new legislation being the Legal Practice Act, that took effect on 1 November 2018 and understanding it�s effect on the audit process.


Course Content:

This is a complete, up-to-date Attorneys� Trust Account audit course aimed at helping you navigate real world audits. During this session we get you / your trainees up to speed with: The relevant Legal Practice Act sections Legal Practitioners Council Rules The Revised IRBA Guide on Attorneys� Trust Account Engagements, As well as a practical case study where we: o Consider how to determine a population for testing o Discuss what the various sources of supporting documents are, that could be relevant when testing o Address the planning and finalisation features of an audit


Course Objective:

The objective of this course is to: 1. Simplify all applicable legislation including the Legal Practice Act, Legal Practitioners Council Rules, assurance standard ISAE 3000 and Revised IRBA Guide for Engagements on Attorneys� Trust Accounts. 2. Clarify how trust accounting differs from business-side accounting 3. Increase the auditor's ability to recognise Rule infringements 4. Address the entire audit process from planning, to execution, all the way through to finalisation of the audit, using CaseWare Working Papers ATA template


Who Should Attend?

Primarily, all auditors of attorney trust accounts who don't use any recognised auditing software or methodology Secondarily, audit trainees with no or limited prior knowledge on attorney trust account audits

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

Attorneys Trust Account engagements are high risk and thereby require precision and a sound knowledge of the latest IRBA Guide pronouncements. The Revised IRBA Guide for Attorneys� Trust Account Engagements was issued in 2017 and effective for financial periods commencing on or after 1 March 2016. Have the seniors and the managers at your firm been refreshed on the latest changes? The Revised IRBA Guide has been updated for amendments to the International Standard on Assurance Engagements (ISAE) 3000 and the Rules for the Attorneys� Profession as published in the Government Gazette. ProBeta Training has recognised the assurance industry�s need for an updated training session. Our goal is to put you at the forefront of the latest changes which will allow you to provide effective and efficient oversight over your engagement team. Further to this, from a senior review perspective, we aim to enhance your ability to recognise Rule infringements so as to guard against engagement risk. Be informed, ready to take the lead among your engagement teams with ProBeta Training.


Course Content:

During this session we get seniors and managers up to speed with: The relevant Attorneys� Act sections Law Society Rules The Revised IRBA Guide for Registered Auditors on Attorneys�Trust Accounts Engagements


Course Objective:

The objective of this course is to: 1. Simplify all applicable legislation including the Attorneys� Act, Law Society Rules, ISAE 3000 and Revised IRBA Guide for Engagements on Attorneys� Trust Accounts. 2. Increase the ability to recognise Rule infringements 3. Review of the Revised assurance procedures.


Who Should Attend?

The following individuals will benefit from attending this course: Seniors Managers

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

The new Legal Practices Act and new Legal Practices Act: Rules are set to replace the old Attorneys Act and Law Society Rules, and this will mean that the procedures around trust monies and the accounting thereof will have been updated. The new Act and Rules as a whole were said to come into full effect on 1 November 2018 (per section 120 (4)), meaning that the new rules will need to be observed. This session focuses on the parts of the new Legal Practices Act and Rules that have a direct effect on trust monies and the accounting rules.


Course Content:

During this session, we will Briefly highlight the various Parts of the new legislation by providing an overview Specifically look at the legislation around Handling of Trust Monies(Chapter 7 of the new Act, section 84 - 91), as well as, Considering the new Accounting Rules (Part XII of the Rules, rule 54 57)


Course Objective:

The objective of this course is to: 1. Give you a quick overview of the new Legal Practices Act / Rules (very brief) 2. Provide a simplified understanding as to the Handling of Trust Monies and the Accounting Rules legislation (majority of the session)


Who Should Attend?

The following individuals will benefit from attending this course: Legal practices accounting clerks / finance department Audit managers / clerks who will audit trust accounts Legal practitioners who would like to develop a foundation understanding as to the new trust account implications

Audit and assurance

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

The current climate of the accounting profession is such that auditors and accountants might experience higher requests for access to files and working papers. Whether for inspection purposes, legal purposes or law suits. Due to this it is imperative that professional accountants and auditors are aware of their rights and responsibilities in these situations. Are you allowed to refuse access and what steps should you take to protect yourself as well as your client? This session will focus specifically on the instances when information may be required from the professional accountant and what their obligation is in terms of Laws, regulations and the code of conduct.


Course Content:

Ownership of working papers Confidentiality of client information Responsibility for granting access to working papers Ethical requirements Circumstances where access to working papers is required by law Circumstances where access to working papers might be requested in terms of International Standards on Auditing (ISAs) Circumstances where access to working papers might be requested in terms of International Standards on Assurance Engagements (ISAEs) Considerations to be taken into account where access is at the discretion of the auditor Potential risks to auditors when granting access to working papers to third parties Policies and procedures regarding access to working papers


Course Objective:

The objective of this course is to identify the rights and responsibilities of the professional accountant and auditor when their working papers are requested by the client or a third party.


Who Should Attend?

This session will be beneficial to all auditors, accountants and other professionals in the accounting profession.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

Are you aware of the power of analytical procedures? Do you use them to their fullest extent? According to ISA 315 and ISA 520, analytical procedures must be performed during risk assessment as well as during finalisation of the audit. Unfortunately, most auditors do a weak analytical procedure just to be able to tick the box, and as such the value of analytical procedures are lost. Join us in this webinar session where we take a look at the true power of analytical procedures and how to properly perform and document them, not only for risk assessment and evaluation purposes, but also to obtain audit evidence.


Course Content:

What are analytical procedures What different type of analytical procedures can be performed What analytical procedure will provide the strongest evidence Why do we perform pre-liminary analytical procedures How to use analytical procedures to reduce audit work and sample sizes What is the reason behind the final analytical review Practical pitfalls


Course Objective:


Who Should Attend?

All auditors and their staff who is responsible for the audit of financial statements

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Lynette Badenhorst


Overview:

NONE


Course Content:

During this webinar the following important principles relating to internal controls will be discussed: Why is work on internal control necessary when auditors take a substantive approach? Which controls do auditors need to understand? What are the five interrelated components of internal controls that must be addressed by the auditor during all audits? Direct controls versus indirect controls Work effort for understanding each of the components of internal control Controls relevant to the audit Focusing on the Applicable Financial Reporting Framework in Identifying Risks of Material Misstatement The use of automated tools and techniques when performing risk assessment procedures data analytics New requirement to understand the entity use of IT in its business and system of internal control. Controls over significant risks Deficiencies in internal controls Key issues for smaller entities Please note: The information covered in this webinar will be based on the newly released ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement (ED-315)


Course Objective:

ISA 315 (Revised) sets out the risk assessment procedures that form the foundation for an audit of financial statements. The IAASB has proposed essential enhancements to the auditor�s risk assessment process, with the objective of establishing more robust requirements and appropriately detailed guidance to drive auditors to perform consistent and effective identification and assessment of the risks of material misstatement. Inspection findings consistently highlights issues related to auditor risk assessments, including the work performed to understand internal control, identify significant risks and consider and respond to information technology (IT) risks. One of the more significant challenges experienced by auditors relates to the extent to which understanding an entity internal control is necessary when the auditor does not intend to rely on the operating effectiveness of the entity controls. Consideration of internal control is an area where auditors often find it difficult to comply. In particular, auditors need to remember that internal controls are still relevant even if a fully substantive audit approach is adopted In particular the following concepts are not always clear: � Why the understanding is required to be obtained (for example when a primarily substantive approach to the audit is planned) and how the information obtained is to be used; � What procedures are required in order to �obtain the necessary understanding� for certain components of internal control; � Whether all components of internal control as set out in the standard needed to be understood; and � When controls are considered �relevant to the audit.�


Who Should Attend?

Any person responsible for the audit of financial statements e.g. engagement partners, team members assisting on the audit engagement, Engagement Quality Control Reviewers as well as anyone who is responsible for reviewing audit files.

Individuals: R 885.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Lynette Badenhorst


Overview:

The preparation of financial statements is the responsibility of the client management. Hence, the financial statements contain management assertions about the transactions, events and account balances and related disclosures that are required by the applicable accounting standards. The auditor is required to determine the different types of misstatements that could occur for each of the relevant audit assertions and then develop audit procedures that are appropriate to respond to the assessed risks.


Course Content:

The following will be discussed during the session The 5 assertions for transactions The 5 assertions for balance sheet items Direction of testing for each assertion Risk assessment at assertion level Example of audit procedures to perform for each assertion Selection of sample sizes for each assertion


Course Objective:


Who Should Attend?

Auditors, First year SAICA Trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, Audit partners, and Engagement Quality Control Reviewers

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

If it is not documented, it is not done. But when have you documented enough? Join us on this webinar session as we take a journey into what is required from audit documentation. From planning, execution and finalisation. When is it enough, and when do you need to document a little bit more.________________________________________


Course Content:

What is the purpose of audit documentation What are the basic information that must be contained on audit documentation How to document professional judgement and professional scepticism Practical pitfalls when documenting o Client acceptance o Ethical considerations o Understanding of the entity o Risk assessment What is wrong with our execution documents? How templates can save time and ensure compliance


Course Objective:


Who Should Attend?

All auditors and their staff who is responsible for the audit of financial statements

Individuals: R 885.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Lynette Badenhorst


Overview:

The concept of audit risk is of key importance to the audit process and auditors are required to have a good understanding of what audit risk is, and why it is so important. Audits conducted in accordance with ISAs must follow the risk‑based approach, which should also help to ensure that audit work is carried out efficiently, using the most effective tests based on the audit risk assessment. Auditors should direct audit work to the key risks (sometimes also described as significant risks), where it is more likely that errors in transactions and balances will lead to a material misstatement in the financial statements. It would be inefficient to address insignificant risks in a high level of detail. There are many references throughout the ISAs to audit risk. During this webinar I will discuss a 10-point plan for auditors to identify and address the different components of risk during an audit of financial statements. I will also explain which type of audit procedures should be performed to address the different components of risk.


Course Content:

1. What is audit risk 2. Assessment of inherent risk 3. Assessment of control risk 4. Assessment of fraud risk 5. Detection risk 6. Significant risks- 10 step plan to identify significant risks 7. Presumed risks a. Revenue testing b. Seven steps to perform to test journal entries c. Auditing accounting estimates d. Transactions outside the normal course of business 8. Business risks 9. Risk of material misstatement (ROMM) 10. Desired audit risk What does all these terms mean and how does it fit into a risk-based audit approach?


Course Objective:


Who Should Attend?

All auditors and their staff who is responsible for the audit of financial statements

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

Are you in need of an overview of changes to the auditing standards that occurred in the last few years? Whether you are getting back in the auditing game after some time, or simply need to brush up on the basics, this webinar is for you. Make sure you comply with the most up to date auditing standards when performing your audit.


Course Content:

This session will cover the changes in the auditing standards since 2015, with a main focus on: The reporting standards ISA 540 - Estimates ISA 315 � Risk assessment proposed standard Disclosure requirements related changes Please note that this session only focus is on the standards and not on the code of conduct or other changes


Course Objective:


Who Should Attend?

Auditors

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

VID � 19 has taught us one thing, it is that it is never possible to plan for every eventuality. As such accounting estimates may change regularly and auditors should reassess their responses every year. ISA 540 has recently been revised. From enhanced understanding to documentation of controls over these estimates, the work effort of the auditor has slightly increased. Join us for this 2 hour webinar where we take you through the practical implications of the revised ISA 540.


Course Content:

Obtaining an understanding of the entity and its environment to identify estimates Obtain and document an understanding of the controls over these estimates Documenting the methods, assumptions and sources of data used in calculating estimates Identify estimation uncertainty and risk of material misstatement o Inherent risk vs Control risk o Retrospective review o Identify management bias Perform procedures o Outcomes after year end up to the date of the report o Testing management assumptions Calculate an auditor�s point estimate


Course Objective:


Who Should Attend?

Auditors, First year SAICA Trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, Audit partners, and Engagement Quality Control Reviewers

Individuals: R 563.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Lynette Badenhorst


Overview:

A topic that causes a lot of uncertainty in the profession is that of insolvency, mainly because there are different types of insolvencies that must be considered by the accounting professional. Accounting professionals also have a duty to report these insolvencies whilst performing certain types of engagements. Information about these insolvencies and how to deal with them are not always readily available, therefore I have decided to put together this presentation in order to assist practitioners in this regard.


Course Content:

During this presentation I will be answering the following questions. What is the difference between the following? 1. Technical or factual insolvency 2. Commercial insolvency 3. Financially distressed 4. Going concern problems 5. Fraudulent or reckless conduct 6. Common law fraud When does any form of insolvency becomes an irregularity? When does insolvency constitute an offence or infringe a statutory or common rule? When should the auditor report insolvencies? When should the independent reviewer report insolvencies? When should the accounting officer report insolvencies? When must the directors of a company perform a solvency and liquidly test? Under which circumstances will the Commission issue a notice to a company to cease trading? What effect will the following have on the insolvency position of a company? 1. Subordination agreements 2. Letter of comfort 3. Guarantees 4. Letter of support


Course Objective:


Who Should Attend?

All accounting professionals and their staff will benefit from this presentation.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

It is a well-known fact that Inventory management is a nightmare. The inventory audit should not have to be. Prepare your audit team by joining us on this informative webinar in which we navigate the audit of the inventory line item. Whether it is retail or manufacturing stock, let us show you the way. This session will also look at common review findings and deficiencies and how to avoid these.


Course Content:

� Understanding the Inventory Assertions � Understanding the Inventory Line item o Type of inventories o Inventory system o Costing methods � 10 Step plan to obtaining sufficient appropriate evidence � Procedures to perform per assertion � Tax implications to consider � Common deficiencies and review findings


Course Objective:


Who Should Attend?

☒Auditors ☒First year SAICA Trainees ☒Second year SAICA trainees ☒Third year SAICA trainees ☒Fourth year SAICA trainees ☒Fifth year SAICA trainees ☒Audit managers ☒Audit partners

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

Management override of control is the most common fraud risk on an audit file. Yet many audit files do not have sufficient documented evidence over this risk. When a file is selected for review, it is usually one of the first items reviewed, and one of the items with various common deficiencies. From documenting the controls to identifying related parties, selecting items for testing and performing procedures, it seems as if we are just not doing enough. Join us as we explore the significant risk posed by Journals and related parties and look at the procedures that need to be performed to ensure this risk is mitigated sufficiently.


Course Content:

� Presumed fraud risk if management override of control � How can management commit fraud through o Journals o Related parties � Identifying related parties and applying professional skepticism o What constitutes a related party � Testing related parties and journals o Identifying the population o Selecting items for testing o Procedures to be performed o Documentation � Common review findings and deficiencies


Course Objective:


Who Should Attend?

Auditors ☒First year SAICA Trainees ☒Second year SAICA trainees ☒Third year SAICA trainees ☒Fourth year SAICA trainees ☒Fifth year SAICA trainees ☒Audit managers ☒Audit partners

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

Revenues are the lifeblood of any organization and as such an important section of the audit. A presumed fraud risk, revenue requires more focus from the auditor than other sections, but how do you know if you have enough audit evidence? In this session we will discuss revenue and how to identify if you have sufficient appropriate evidence. We will also look at common review findings on the revenue line item.


Course Content:

� Revenue as a presumed fraud risk o Examples of fraud schemes in revenue o Risk rebuttal � Significant risk response � revenue � Sampling and selecting items � Procedures to perform for each assertion � Common review findings and deficiencies


Course Objective:


Who Should Attend?

☒Auditors ☒First year SAICA Trainees ☒Second year SAICA trainees ☒Third year SAICA trainees ☒Fourth year SAICA trainees ☒Fifth year SAICA trainees ☒Audit mangers ☒Audit partners

Individuals: R 747.50 (Incl. VAT)

CPD Hours: 2.5 hrs

Presenter: Tristan White


Overview:

ProBeta Training presents a refresher webinar-series on the International Standard on Auditing or ISA to familiarise you with all pertinent elements directly from the standard. The approach to the webinar-series is to split the standards into the relevant phase of the audit, spending several weeks on each phase i.e. Pre-engagement planning Execution; and Finalisation The series will run over 8 weeks, and each weekly-webinar will attempt to: simplify the relevant standards, highlight key elements and provide action points from each standard to ensure that you conduct each audit in accordance with the International Standard on Auditing (ISA). Session 1 will focus on: o ISA 200: Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing o ISA 230: Audit Documentation o ISA 500: Audit Evidence


Course Content:

Concepts that will form part of the session, which form the foundation of pre-engagement are: Ethics, scepticism and professional judgement Obtaining evidence Understanding and complying with the standards Documentation needed to support the audit report Documentation needed to demonstrate compliance with standards Sufficient evidence Documenting nature, extent and timing of procedures Closing and safekeeping of documentation Sufficiency, reliability, appropriateness and relevance of audit evidence Reliance on experts and on client information Inconsistent evidence


Course Objective:

Fundamentally the session will focus on pre-engagement and the considerations thereto, with the view to: Simplifying the relevant standards, Highlighting key elements and Providing action points


Who Should Attend?

The following individuals will benefit from attending this course: Audit trainees Audit firm owners

Individuals: R 885.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Tristan White


Overview:

Session 2: Pre-engagement � Agreeing Terms and Materiality ProBeta Training presents a refresher webinar-series on the International Standard on Auditing or ISA to familiarise you with all pertinent elements directly from the standard. The approach to the webinar-series is to split the standards into the relevant phase of the audit, spending several weeks on each phase i.e. � Pre-engagement planning � Execution; and � Finalisation The series will run over 8 weeks, and each weekly-webinar will attempt to: � simplify the relevant standards, � highlight key elements and � provide action points from each standard to ensure that you conduct each audit in accordance with the International Standard on Auditing (ISA). Session 2 will focus on: o ISA 210 : Agreeing The Terms of Audit Engagements o ISA 320 : Materiality in Planning And Performing An Audit


Course Content:

Concepts that will form part of the session, which form the foundation of pre-engagement are: � Basic engagement information � Engagement acceptance and continuance � Terms of the engagement � Gathering information � Materiality assessment


Course Objective:

Fundamentally the session will focus on pre-engagement and the considerations thereto, with the view to: � Simplifying the relevant standards, � Highlighting key elements and � Providing action points


Who Should Attend?

The following individuals will benefit from attending this course: � Audit trainees � Audit firm owners

Individuals: R 885.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Tristan White


Overview:

ProBeta Training presents a refresher webinar-series on the International Standard on Auditing or ISA to familiarise you with all pertinent elements directly from the standard. The approach to the webinar-series is to split the standards into the relevant phase of the audit, spending several weeks on each phase i.e. Pre-engagement planning Execution; and Finalisation The series will run over 8 weeks, and each weekly-webinar will attempt to: simplify the relevant standards, highlight key elements and provide action points from each standard to ensure that you conduct each audit in accordance with the International Standard on Auditing (ISA). Session 3 will focus on: o ISA 240: Fraud o ISA 315: Assessing Risk and Understanding the Client


Course Content:

Concepts that will form part of the session, which form the foundation of pre-engagement are: Assessing the risk of material misstatement due to fraud Identifying and evaluating fraud risk factors Presumed fraud risks Risk assessment procedures Understanding and documenting the client and its environment Design and implementation of controls The effect of risks on the audit approach


Course Objective:

Fundamentally the session will focus on pre-engagement and the considerations thereto, with the view to: Simplifying the relevant standards, Highlighting key elements and Providing action points


Who Should Attend?

The following individuals will benefit from attending this course: Audit trainees Audit firm owners

Individuals: R 885.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Tristan White


Overview:

Session 4: Execution � Audit Plan and Risk Response ProBeta Training presents a refresher webinar-series on the International Standard on Auditing or ISA to familiarise you with all pertinent elements directly from the standard. The approach to the webinar-series is to split the standards into the relevant phase of the audit, spending several weeks on each phase i.e. � Pre-engagement planning � Execution; and � Finalisation The series will run over 8 weeks, and each weekly-webinar will attempt to: � simplify the relevant standards, � highlight key elements and � provide action points from each standard to ensure that you conduct each audit in accordance with the International Standard on Auditing (ISA). Session 4 will focus on: o ISA 300: Planning an audit o ISA 330: Auditors Responses to Assessed Risks


Course Content:

Concepts that will form part of the session, which form the foundation of execution are: � Involving the partner and team in audit planning � Developing and revising the audit strategy and plan � Responses to overall risks � Tests of control � Relationship between risk and evidence � Required substantive tests


Course Objective:

Fundamentally the session will focus on execution and the considerations thereto, with the view to: � Simplifying the relevant standards, � Highlighting key elements and � Providing action points


Who Should Attend?

The following individuals will benefit from attending this course: � Audit trainees � Audit firm owners

Individuals: R 885.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Tristan White


Overview:

Session 5: Execution � Laws and Regulations; Confirmations; Initial Audits; Analytical Procedures and Sampling ProBeta Training presents a refresher webinar-series on the International Standard on Auditing or ISA to familiarise you with all pertinent elements directly from the standard. The approach to the webinar-series is to split the standards into the relevant phase of the audit, spending several weeks on each phase i.e. � Pre-engagement planning � Execution; and � Finalisation The series will run over 8 weeks, and each weekly-webinar will attempt to: � simplify the relevant standards, � highlight key elements and � provide action points from each standard to ensure that you conduct each audit in accordance with the International Standard on Auditing (ISA). Session 5 will focus on: o ISA 250: Laws and regulations o ISA 505: External confirmations o ISA 510: Initial audit engagement o ISA 520: Analytical procedures o ISA 530: Audit sampling


Course Content:

Concepts that will form part of the session, which form the foundation of execution are: Consideration of laws and regulations Enquiries regarding litigation and claims External confirmations Initial engagements - opening balance considerations Compulsory use of analytical procedures Considering reliability of analytical procedures Audit sampling


Course Objective:

Fundamentally the session will focus on execution and the considerations thereto, with the view to: Simplifying the relevant standards, Highlighting key elements and Providing action points


Who Should Attend?

The following individuals will benefit from attending this course: � Audit trainees � Audit firm owners

Individuals: R 885.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Tristan White


Overview:

Session 6: Execution � Service organisations; Estimates; Fair Values and Related Parties ProBeta Training presents a refresher webinar-series on the International Standard on Auditing or ISA to familiarise you with all pertinent elements directly from the standard. The approach to the webinar-series is to split the standards into the relevant phase of the audit, spending several weeks on each phase i.e. � Pre-engagement planning � Execution; and � Finalisation The series will run over 8 weeks, and each weekly-webinar will attempt to: � simplify the relevant standards, � highlight key elements and � provide action points from each standard to ensure that you conduct each audit in accordance with the International Standard on Auditing (ISA). Session 6 will focus on: o ISA 402: Audit considerations relating to an entity using a service organisation o ISA 540: Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures o ISA 550: Related parties


Course Content:

Concepts that will form part of the session, which form the foundation of execution are: Understanding service organisations Assessing risk relating to service organisations and responding to those risks Methods, controls and assumptions in creating accounting estimates Compulsory tests for significant estimates Management bias Written representations relating to estimates and related parties Team discussions regarding related parties Transactions outside the course of business


Course Objective:

Fundamentally the session will focus on execution and the considerations thereto, with the view to: Simplifying the relevant standards, Highlighting key elements and Providing action points


Who Should Attend?

The following individuals will benefit from attending this course: Audit trainees Audit firm owners

Individuals: R 885.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Tristan White


Overview:

Session 7: Finalisation�Communication; Control Deficiencies; Misstatements and Subsequent Events; Going Concern and Management Representations ProBeta Training presents a refresher webinar-series on the International Standard on Auditing or ISA to familiarise you with all pertinent elements directly from the standard. The approach to the webinar-series is to split the standards into the relevant phase of the audit, spending several weeks on each phase i.e. � Pre-engagement planning � Execution; and � Finalisation The series will run over 8 weeks, and each weekly-webinar will attempt to: � simplify the relevant standards, � highlight key elements and � provide action points from each standard to ensure that you conduct each audit in accordance with the International Standard on Auditing (ISA). Session 7 will focus on: o ISA 260: Communication with those charged with governance o ISA 265: Communicating deficiencies in internal control to those charged with governance o ISA 450: Evaluation of misstatements identified during the audit o ISA 560: Subsequent events o ISA 570: Going concern o ISA 580: Written representations


Course Content:

Consideration of both identified and unidentified misstatements The effect of misstatements on the audit plan Individual and aggregate misstatement Management representations about misstatements and subsequent events Adjusting and non-adjusting events Management�s assessment of going concern. Responding to going concern events and conditions The effect of going concern on the audit report Written representation that must be obtained Steps if management refuses to provide representations


Course Objective:

Fundamentally the session will focus on finalisation and the considerations thereto, with the view to: Simplifying the relevant standards, Highlighting key elements and Providing action points


Who Should Attend?

The following individuals will benefit from attending this course: Audit trainees Audit firm owners

Individuals: R 885.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Tristan White


Overview:

Session 8: Finalisation Auditors Report; Comparatives; Other information outside of the Annual Financial Statements ProBeta Training presents a refresher webinar-series on the International Standard on Auditing or ISA to familiarise you with all pertinent elements directly from the standard. The approach to the webinar-series is to split the standards into the relevant phase of the audit, spending several weeks on each phase i.e. � Pre-engagement planning � Execution; and Finalisation The series will run over 8 weeks, and each weekly-webinar will attempt to: � simplify the relevant standards, � highlight key elements and � provide action points from each standard to ensure that you conduct each audit in accordance with the International Standard on Auditing (ISA). Session 8 will focus on: ISA 700: Forming an Opinion and Reporting on the Financial Statements o ISA 705: Modifications to the audit opinion o ISA 706: Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor�s Report o ISA 710: Comparative Information � Corresponding Figures and Comparative Financial Statements ISA 720: The Auditor�s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements


Course Content:

Concepts that will form part of the session, which form the foundation of finalisation are: Complete, general purpose financial statements Fair presentation and compliance frameworks Minimum content in an audit report Appropriate audit report modification � Effect of management imposed scope limitations � Inappropriate use of emphasis of matter and other matter paragraphs � Compulsory procedures regarding comparative figures Referring to comparative figures in the audit report Including other information in financial statements


Course Objective:

Fundamentally the session will focus on finalisation and the considerations thereto, with the view to: Simplifying the relevant standards, Highlighting key elements and Providing action points


Who Should Attend?

The following individuals will benefit from attending this course: Audit trainees Audit firm owners

Individuals: R 690.00 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Yvonne Rossouw


Overview:

ISA 240 requires the auditor to identify and respond to presumed fraud risks. Regardless of your risk assessment, these items must be addressed as a significant risk. But what is the reason behind this? And how do we approach these risks? In this session we will discuss revenue, related parties and management override of controls. We will unpack the risks behind these items and how to identify if you have sufficient appropriate evidence over the identified risk. We will also look at common review findings.


Course Content:

� Revenue as a presumed fraud risk o Examples of fraud schemes in revenue o Risk rebuttal � Significant risk response � revenue � Sampling and selecting items � Procedures to perform for each assertion � Common review findings and deficiencies � Presumed fraud risk of management override of control � How can management commit fraud through o Journals o Related parties � Identifying related parties and applying professional skepticism o What constitutes a related party � Testing related parties and journals o Identifying the population o Selecting items for testing o Procedures to be performed o Documentation � Common review findings and deficiencies


Course Objective:


Who Should Attend?

☒Auditors ☒First year SAICA Trainees ☒Second year SAICA trainees ☒Third year SAICA trainees ☒Fourth year SAICA trainees ☒Fifth year SAICA trainees ☒Audit mangers ☒Audit partners

Individuals: R 368.00 (Incl. VAT)

CPD Hours: 1 hrs

Presenter: Yvonne Rossouw


Overview:

The stock count is an important part of inventory testing, without which it would be difficult to verify the completeness and existence of inventory. These stock counts are usually performed by Junior team members who are ill prepared for the task, and as such can cause deficiencies on your audit file. Ensure that your team members are fully prepared for any stock count by joining us for this session. We will discuss the importance of preparing for a stock count and what needs to be done and documented on the day of the stock count to ensure that there are no need for follow ups later during the audit.


Course Content:

� Assertions addressed during the stock count � Preparing for the stock count o Materiality to use o Sample sizes o Understanding your client � What do you need for the stock count? � What to do on the say of the stock count � Addressing differences in the count � The importance of extrapolation � The impact of COVID on stick takes


Course Objective:


Who Should Attend?

☒Auditors ☒First year SAICA Trainees ☒Second year SAICA trainees ☒Third year SAICA trainees ☒Fourth year SAICA trainees ☒Fifth year SAICA trainees ☒Audit managers ☒Audit partners

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

Auditing tax should not be as difficult as paying it. With increasing differences in accounting and tax treatment of business transactions, it is no wonder that one can not just take the accounting profit to calculate your tax liability. But with all these complex tax implications, what are the responsibility of the auditor when it comes to the Tax liability line item? How do we test it without taking on management responsibility? Prepare your audit team by joining us on this informative webinar in which we navigate the audit of the taxation line item. This session will also look at common review findings and deficiencies and how to avoid these.


Course Content:

� Understanding the Tax Assertions � Procedures to perform per assertion � Accounting vs Taxation � Temporary and Permanent differences � The tax reconciliation � Deferred tax calculation � Disclosures � Common deficiencies and review findings


Course Objective:


Who Should Attend?

Auditors ☒First year SAICA Trainees ☒Second year SAICA trainees ☒Third year SAICA trainees ☒Fourth year SAICA trainees ☒Fifth year SAICA trainees ☒Audit mangers ☒Audit partners

Individuals: R 885.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Lynette Badenhorst


Overview:

The aim of this session is to explain to delegates the audit procedures to perform on certain selected topics in order to avoid negative IRBA inspection findings. According to the latest inspection report that was recently issued by IRBA auditors are still receiving many finding on the topics listed below: Significant accounting and auditing estimates and judgements Revenue Related parties Transactions outside the normal course of business Journals


Course Content:

The following findings will be explained in detail: Significant accounting and auditing estimates and judgments New risk assessment process for estimates Procedures to perform to address low risk and high-risk estimates Dealing with uncorrected misstatements Inappropriate reliance on the work of experts Insufficient documentation on the audit file relating to the auditor assessment of the reasonableness of managements inputs and assumptions No or insufficient independent assessment by the auditor of the appropriateness of management assessment of the useful life and residual value of Property, Plant and Equipment Revenue Completeness of revenue Direction of testing Source documents or source data from which samples are to be selected Assessing the completeness and accuracy of the population The rebuttal of the presumed fraud risk in revenue recognition Performing analytical procedures Related parties and transactions outside the normal course of business Risk relating to fraud risk in related parties Management override of controls Loans to/from related parties Audit procedures to perform to address related parties Completeness of related parties Related party transactions outside the normal course of business were not considered or deemed significant risks Engagement team discussions Journals Completeness of population Evaluating controls over journals Which journals to tests


Course Objective:

None


Who Should Attend?

The seminar will be of interest to all professional accountants in public practice who are responsible for the audits of financial statements

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

CaseWare Cloud Session #1 is for the first-time user of CaseWare Cloud. If you are seeking A basic introduction to CaseWare Cloud or Have no previous experience or Find that you struggle with technology or Just want a preview, in order to take a look at how it works before signing up with CaseWare Cloud, then this session is for you!


Course Content:

We will work through the following: - How to register / sign up - How licensing works - How to set up CaseWare Cloud for your firm - How to create client entities (to be able to add audit files later on) - How to add staff members - How to collaborate with client contacts - What other applications interface with CaseWare Cloud, e.g. Working Papers, ATA template, etc.


Course Objective:


Who Should Attend?

Auditors, Financial accountants, First year SAICA Trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers and Audit partners

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

CaseWare have introduced an audit solution to Estate Agents� Trust Account audits via their CaseWare Cloud online platform. Currently, there is no IRBA Guide to assist with Estate Agents� Trust Account audits, and as such, CaseWare have attempted to assist auditors with a template called �ISAE Attestation.� This template will provide guidance when auditing the trust accounts for compliance with the Estate Agency Affairs Act [EAAA]. Join us as we take you through the ISAE Attestation template for Estate Agents� Trust Account audits.


Course Content:

CaseWare Cloud Session #3 is for those looking to explore, understand and intuitively navigate through the Estate Agents� Trust Account audit template called ISAE Attestation. If you are seeking A basic introduction to ISAE Attestation template or Have no previous experience with it or Find that you struggle with technology or Just want a preview of the Cloud-based solution for Estate Agents� Trust audits, before buying a license / token, = then this session is for you! We will work through the following: - How to obtain access to the template - How to create a new trust audit engagement file - How to add staff members to the engagement - Exploring the documentation in each phase of the audit, planning, execution and finalisation - Understanding how to upload documents, e.g. signed engagement letter - Looking at how to collaborate with clients, to request documents or query information


Course Objective:


Who Should Attend?

Auditors, First year SAICA Trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, and Audit partners

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

Feeling the financial pinch of lockdown? Looking to take on new clients or new engagements [audits / reviews / compilations] for existing clients, to improve things? Are you, in fact, allowed to do the audit / review of the same client for which you compiled the AFS? How long can you serve for, as auditor / reviewer? Well, auditors, accountants and professional consultants are often unsure about whether they can offer multiple services to the same client. These matters are referred to as �independence restrictions� and can have major financial benefits if adhered to, or otherwise cause devastating reputational and legal damage, if not. Join us as we look at the legal and ethical independence restrictions affecting professionals, who offer, or want to offer, assurance and non-assurance services.


Course Content:

Legal independence restrictions pertaining to specific industries, e.g. attorneys, companies, body corporates and others Ethical independence restrictions, e.g. SAICA / IRBA / SAIPA Code of Ethics Auditor / reviewer and firm rotation restrictions


Course Objective:


Who Should Attend?

Auditors, Audit managers, Audit partners, Engagement Quality Control Reviewers, Compliance officers and Ethics officers

Individuals: R 563.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Lynette Badenhorst


Overview:

The IRBA Inspection findings consistently highlights issues related to internal control risk assessments, including the work performed to understand internal controls, identify significant risks and to consider and respond to information technology (IT) risks. Consideration of internal control is an area where auditors often find it difficult to comply. Auditors need to remember that some work on internal controls needs to be performed and documented on every audit file even if a fully substantive audit approach is adopted.


Course Content:

During this webinar the following important principles relating to internal controls will be discussed: Why is work on internal control necessary when auditors take a substantive approach? Which controls do auditors need to understand? What are the five interrelated components of internal controls that must be addressed by the auditor during all audits? Direct controls versus indirect controls Work effort for understanding each of the components of internal control When are controls relevant to the audit What is meant by controls over significant risks Deficiencies in internal controls Key issues for smaller entities What is the meaning of �testing design and implementation� How many items must be selected for testing New requirements for assessing control risk at less than maximum Please note: The information covered in this webinar will be based on the newly released ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement (ED-315)


Course Objective:


Who Should Attend?

Any person responsible for the audit of financial statements e.g. engagement partners, team members assisting on the audit engagement, Engagement Quality Control Reviewers as well as anyone who is responsible for reviewing audit files.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

One of the most important considerations during an audit is whether or not the audit firm and the audit team are both independent and complies with ethical requirements. Unfortunately it still seems to be one of the areas that are not documented properly and as such leads to audit file deficiencies. Join us in this session as we look at the documentation requirements for ethical considerations and how to ensure you have documented everything necessary.


Course Content:

7 step plan for documenting ethical issues Communicating ethical issues Documenting the ethical decision making process How ethical issues can influence the rest of your audit file


Course Objective:


Who Should Attend?

Auditors, First year SAICA Trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, and Audit partners

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

Estate Agent audit deadlines are around the corner, being 30 June. Estate Agents have unique audit requirements that extend from the business records to the trust accounts. Are you comfortable with your responsibilities in terms of: - Audit procedures, - Audit reports, - Auditing an agent�s compliance with other legislation e.g. FICA, Debt Collectors Act, etc., and - Deciding which assurance standards to apply to business VS trust audits? Join us as we help you navigate.


Course Content:

Pointing out illustrative audit procedures for business and trust audits Determining appropriate assurance standards for business VS trust audits Understanding what�s included in the scope of a trust audit Discussing the impact of other legislation on the audit Highlighting the extra audit work required by IRBA�s illustrative audit report


Course Objective:


Who Should Attend?

Auditors, Third year SAICA trainees, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, Audit partners, and Engagement Quality Control Reviewers

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

With the Property Practitioners Act, which replaces the now repealed Estate Agency Affairs Act, likely coming into effect later this year, it brings with it a slew of other accompanying legislation. In this case, the Property Practitioners Regulations were released on 6 March 2020 for public comment. Join us as we look at some of the preliminary considerations from this new regulation that may impact the accounting and audit requirements.


Course Content:

- Taking an overall glance at the new regulations - Highlighting the various aspects of the draft regulations affecting the accounting / audit function - Making a copy of the draft regulations available


Course Objective:

Individuals: R 563.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

With the Property Practitioners Act, which replaces the now repealed Estate Agency Affairs Act, likely coming into effect later this year, it brings with it a slew of other accompanying legislation. In this case, the Property Practitioners Regulations were released on 6 March 2020 for public comment. Join us as we look at some of the preliminary considerations from this new regulation that may impact the accounting and audit requirements.


Course Content:

- Taking an overall glance at the new regulations - Highlighting the various aspects of the draft regulations affecting the accounting / audit function - Making a copy of the draft regulations available


Course Objective:


Who Should Attend?

Auditors, Financial accountants, Audit managers, Audit partners, and Engagement Quality Control Reviewers

Individuals: R 552.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

With the effective date of the revised ISA 540 looming, are you ready for the changes? From enhanced understanding to documentation of controls over these estimates, the work effort of the auditor has slightly increased. Join us for this 2 hour webinar where we take you through the practical implications of the revised ISA 540.


Course Content:

Obtaining an understanding of the entity and its environment to identify estimates Obtain and document an understanding of the controls over these estimates Documenting the methods, assumptions and sources of data used in calculating estimates Identify estimation uncertainty and risk of material misstatement o Inherent risk vs Control risk o Retrospective review o Identify management bias � Perform procedures o Outcomes after year end up to the date of the report o Testing management assumptions o Calculate an auditor�s point estimate


Course Objective:


Who Should Attend?

All auditors and their staff who is responsible for the audit of financial statements

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Lettie Janse van Vuuren


Overview:

Section 90(2) of the Act contains provisions applicable to the appointment of an auditor of a company or a close corporation (CC) when a company or CC is required to be audited by the Act in terms of section 30(2) (a) and (b)(i) or when audited voluntarily if the companys Memorandum of Incorporation (MOI) so requires (collectively referred to in this document as company or a CC to which section 90 applies). These provisions must be complied with in addition to those of the IRBAs Code of Professional Conduct for Registered Auditors (“the Code). Section 90(2) prohibits an auditor from being appointed where certain specified services were rendered to the same client. Senior Counsel opinion obtained jointly by the IRBA and SAICA states that the provisions of section 90(2) (b) regarding the prohibition from being validly appointed as auditor in respect of audit and certain non-audit services apply to both the firm appointed as auditor and the individual registered auditor. Section 90 became effective on 1 May 2011. Compliance with section 90(2) (b) has been monitored by the IRBA from 1 January 2014. Registered auditors are required also to comply with the Code in respect of the provision of audit and other services. Proposed Amendments to the Code of Professional Conduct for Registered Auditors Definition of Public Interest Entity (PIE) The proposed amendment is intended to enhance perceptions of the auditor's independence in mind and appearance especially relating to investor public interest where there are a large number and a wide range of stakeholders. The benefit of the proposed South African definition is that it will ensure that certain entities would always be treated as Public Interest Entities to avoid the risk of different treatment amongst firms.


Course Content:

Applicability of section 90 to an independent review Scope of the guidance Definitions of terms for the purposes of this document Application of section 90 Terminology on which clarification was required Guidance o Duties of accountant and bookkeeper Firm structures Disclosure requirements imposed by the Auditing Profession Act, 2005 Appendix I Application of section 90 Appendix II Examples of activities classified in terms of section 90 Appendix III Extract from the Auditing Profession Act Appendix IV Extract from Regulation 25 Appendix V Extracts from the Code of Professional Conduct for Registered Auditors Appendix VI Frequently asked questions


Course Objective:

To understand and be able to apply the guidance correctly when rendering services to audit clients


Who Should Attend?

Partners, accountants, staff involved in the preparation of financial statements and audit engagement team members

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

Every year end presents a stressful time for most businesses, as it often co-incides with the need to prepare an annual set of financial statements. Preparing financial statements is a tricky endeavour and most entities are reliant on software to complete the process. For those that don�t have the advantage of software, where would the compilation process even start? Truthfully, there is a lot of work that goes into preparing the accounting records before financial statements are compiled, regardless of using software or not. Accordingly, ProBeta Training has prepared a training session aiming to answer the following questions: � What type of entities need to prepare financial statements? � Which accounting framework can I, or should I use? � Can I prepare the financial statements myself, or do I have to outsource? � Do I always need a balance sheet, income statement and a cash flow statement? � What best practice guidance is available for preparing financial statements, e.g. ISRS 4410? � What pre-liminary work needs to take place before the financial statements are prepared? � What are the specific year end adjustments that I should look out for? This session will help you be mindful of all factors that affect financial statement preparation, and place you in the most informed position to facilitate an easier completion of financial statements. PLEASE NOTE: No actual financial statements will be prepared during the session, due to time limitations. This webinar is a theory-based session.


Course Content:

During this session, we will Help you understand the legislation that affects the financial statement preparation process, Draw your attention to the work that needs to take place before the financial statements are compiled, Consider the implications of the best practice guidance, being ISRS 4410, when undertaking Compilation engagements on behalf of clients; and Share a basic Excel template for financial statements


Course Objective:

The objective of this course is to: 1. Simplify the legislation affecting compilations, so that you will know your rights and responsibilities 2. Empower you through understanding what is required to be done prior to compiling the actual statements, so as to make the overall financial statement preparation process a success 3. Explore the compilation standard, ISRS 4410�s, basic requirements to ensure you are performing compilations using best practice


Who Should Attend?

The following individuals will benefit from attending this course: Accounting / finance department staff members involved in the financial reporting process Trainee accountants / auditors who are assisting clients with compilation engagements

Individuals: R 1,495.00 (Incl. VAT)

CPD Hours: 6.5 hrs

Presenter: Yvonne Rossouw


Overview:

In a time when audit quality is under heavy scrutiny, we have to identify if we are part of the problem, or the solution. What happens when your audit files are selected for review by IRBA? What can be done to avoid negative findings during an IRBA Inspection? These questions have no easy answers. However, it is not impossible to overcome. What makes the process challenging is the staggering number of Auditing Standard requirements that need to be adhered to.


Course Content:

Inspection findings from the most recent IRBA report (2019) and common mistakes to avoid. Some of the most relevant topics I will discuss are the following: All the procedures that must be performed during client acceptance � 7 Step plan to comply with the ethical and independence requirements during the engagement 10 Significant matters that must be discussed with management Calculating the correct performance materiality amount to avoid over-auditing � How to perform powerful preliminary analytical procedures All the different risk assessments o Requirements with regards to controls o Requirements with regards to fraud o Requirements with regards to NOCLAR � Responses to risk General mistakes and issues noted on working papers relating to improper documentation Subsequent events Going concern � Evaluation of misstatements Final analytical review Lock down of files


Course Objective:

None


Who Should Attend?

Auditors

Individuals: R 885.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Yvonne Rossouw


Overview:

In the last few years, the audit profession has been besieged by high-profile corporate collapses and state capture revelations that have implicated auditors. With public outrage and a loss of trust, the auditors have remained, uncomfortably, in the spotlight in the current year, as the public continues to question how audits can be relied upon to protect investments. IRBA has issued their 2020 inspection report and the negative trends, which are well below par when compared internationally, seem to continue unabated at most firms, with only a handful of firms showing signs of improvement. Join us in this webinar as we identify the reasons for the common deficiencies, perform a root cause analysis, and discuss how we can overcome these issues in our audit files and ensure increased quality.


Course Content:

2020 Inspection findings summary Comparison between 2020 findings and the last inspection cycle Global inspections findings What are the main deficiencies � At firm level o Leadership Responsibilities for Quality within the Firm o Engagement Performance and Internal Quality Reviews o Monitoring � At engagement level o Significant Accounting and Auditing Estimates and Judgements o Revenue o Financial Statement Disclosures o Risk Assessment o Auditing the Statement of Cash Flows Performing a root cause analysis Process to implement to remedy these deficiencies How the new ISQM 1 can help increase audit quality


Course Objective:


Who Should Attend?

Auditors Audit mangers Audit partners Engagement Quality Control Reviewers

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 4 hrs

Presenter: Lynette Badenhorst


Overview:

What are all the risks that should be addressed be the auditor?


Course Content:

1. What is audit risk? 2. Identification of risk? 3. ROMM at the financial statement level 4. ROMM at the assertion level and the new concept of relevant assertions 5. Assessment of inherent risk (Including the new inherent risk factors) 6. Control risk (New requirements as per ISA 315) a. Indirect controls b. Direct controls 7. Assessment of fraud risk 8. The spectrum of inherent risk 9. Significant risks 10. Significant classes of transactions, account balances and transactions 11. The risk assessment procedures that must be performed during the audit 12. Responses to address the assessed Risk of Material Misstatement What do all these terms mean and how does it fit into a risk-based audit approach?


Course Objective:

The new ISA 315 (revised) requires the auditor to identify and assess many different types of risks. During this session, I am going to explain the meaning of all the different risks that must be identified, assessed and documented by the auditor.


Who Should Attend?

All auditors and their staff who is responsible for the audit of financial statements

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

When designing tests of control and tests of details, the auditor shall determine means of selecting items for testing that are effective in meeting the purpose of the audit procedure. The auditor also needs to ensure that sufficient appropriate evidence is obtained through these procedures. This course focuses on the different methods of selecting items, the advantages and disadvantages of each, when and how to use them, and the results obtained from the different methods. This session also discusses the requirements of ISA 530 in terms of sampling.


Course Content:

The following will be covered during this session: What is meant by �Sufficient and Appropriate�? Different selection methods for items o Selecting all items o Specific items o Audit sampling What is audit sampling Different types of sample selection methods o Haphazard o Random o Judgemental o Monetary unit sampling o Systematic Determination of sample sizes Documentation necessary on audit file Selecting items for control tests Selecting items for substantive tests (detail tests). Projecting misstatements


Course Objective:

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

On 1 May 2011 the new Companies Act 2008 (Act) introduced the concept of an Independent Review as an alternative form of external independent assurance of financial statements. Private companies in South Africa are able to replace the annual audit with an Independent Review. But what exactly is an Independent Review and what are the procedures that must be performed by a practitioner during the independent review? How are these procedures different from audit procedures? The purpose of this webinar is to provide delegates with a theoretical background of ISRE 2400.


Course Content:

The following will be covered during this session: Companies Act requirements o Who can perform an Independent Review o When can you perform an independent review o Should you report to CIPC on any matters Accepting the engagement and what to consider The calculation of materiality Analytical procedures and inquiries to obtain an understanding of the client When is something �Likely to be misstated� Procedures to be performed during a review engagement Finalising the engagement Reporting requirements


Course Objective:


Who Should Attend?

This series will benefit any and all professional accountants, chartered accountants, auditors and employees who perform independent reviews.

Individuals: R 563.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

In a time when the independence of the auditor is being questioned, it is important to ensure that we comply with the independence requirements contained within the relevant legislation and codes. When a lack of independence is cited as the main root cause for audit failures, it is imperative that we apply professional scepticism and accurately assess if we are indeed independent. Join us in this session as we discuss and consider the requirements of the IRBA code of conduct, as well as the Companies Act and the international standards on auditing as they pertain to independence.


Course Content:

Long Association in terms of the code Partner rotation � Code vs Companies Act section 92 MAFR


Course Objective:


Who Should Attend?

Auditors, Audit managers and Audit partners

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

Do you often identify non-compliance with laws and regulations from your tax, accounting or auditing clients? Are you aware that as a professional accountant that must adhere to the Professional Code of Conduct, you have to respond to these non-compliances? Join us in this session as we unpack our responsibility in terms of the NOCLAR section in the code of conduct, how to consider, respond and document the issues, as well as when it is necessary to report.


Course Content:

The following will be covered during this session: What are the reasons for, and why is it necessary to respond to NOCLAR? What is a NOCLAR? Who needs to comply with this section in the code? Types of laws and regulations and exclusions of the scope What does it mean for non-compliance to become known? What should be done when non-compliance is identified or becomes known? Senior PAs in business PA�s in public practice who provides assurance engagements Other PA�s in business PA�s in public practice who provides services other than audits What does it mean to obtain an understanding of the matter? Who should you discuss the matter with and what should be discussed? Should the matter be disclosed to an authorised body? When are you prohibited from disclosure? What needs to be documented


Course Objective:


Who Should Attend?

This session is aimed at all professional accountants and anyone else providing services on the accounting profession, including trainee accountants.

Individuals: R 563.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

Employees are the most important asset for any business, but also the biggest expense. As such, employee costs will be a material item on most audit files, making It imperative that the auditor ensures sufficient appropriate evidence was obtained. In this session, we will discuss the procedures to be performed and consider a practical working paper approach to payroll testing.


Course Content:

greeing the expense to underlying records Reconcile GL to payroll reports Agree to Bank statement Payment vs statutory deductions Analytic procedures Selecting a sample for detail testing Population


Course Objective:


Who Should Attend?

Auditors, First year SAICA Trainees, Second year SAICA trainees,Third year SAICA trainees, Fourth year SAICA trainees, and Fifth year SAICA trainees

Individuals: R 563.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

Management override of control is the most common fraud risk on an audit file. Yet many audit files do not have sufficient documented evidence over this risk. From documenting the controls to identifying related parties, selecting items for testing and performing procedures, it seems as if we are just not doing enough. Join us as we explore the risk posed by management override of control and look at the procedures that needs to be performed to ensure this risk is mitigated sufficiently.


Course Content:

Presumed fraud risk if management override of control How can management commit fraud through Journals Related parties Identifying related parties and applying professional skepticism What constitutes a related party Testing related parties and journals Identifying the population Selecting items for testing Procedures to be performed Documentation


Course Objective:


Who Should Attend?

Auditors, First year SAICA Trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, and Audit partners

Individuals: R 563.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

Revenues are the lifeblood of any organization and as such an important section of the audit. A presumed fraud risk, revenue requires more focus from the auditor than other sections, but how do you know if you have enough audit evidence? The expense line item provides its own issues. Being one financial statement line item that includes multiple accounts, it commonly leads to doubt over whether or not enough work was performed. In this session we will discuss these line items and how to identify if you have sufficient appropriate evidence.


Course Content:

Revenue as a presumed fraud risk Examples of fraud schemes in revenue Risk rebuttal Risk assessment for expenses Significant risk response � revenue Sampling and selecting items Procedures to perform for each assertion


Course Objective:


Who Should Attend?

Auditors, First year SAICA Trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, and Audit partners

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

IRBA has issued their public inspections report for 2018, revealing recurring quality deficiency themes. With only 47% of engagement inspections found to be satisfactory, it is imperative that the audit profession identify the reasons behind these deficiencies. Join us in this webinar as we discuss the findings and look into the root causes. What are the pitfalls for auditors and how can we overcome this? Why is audit quality suffering and can we change this? What processes can we put in place to avoid future deficiencies? These are just some of the questions that we will be addressing during this webinar. This advanced course will benefit all seniors, managers and partners engaged in audits. Junior trainees will also benefit.


Course Content:

Our upcoming webinar will focus on the following aspects: Deficiencies identified through the Inspections Firm level deficiencies such as Leadership responsibilities Ethical requirements File tampering Engagement file level deficiencies such as Revenue risk assessment and completeness testing Estimates Related parties Attorney trust accounts Root cause analyses � Why is this happening Remedial action Impact of these deficiencies


Course Objective:

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Mariette Muller


Overview:

Registered Auditors, in their capacity as auditors, are required to report Reportable Irregularities to the IRBA, should they come across any during the course of their audit engagements or while appointed as auditor of an entity. The IRBA issued guidance in this regard in 2006. In May 2015, the IRBA issued revised guidance in this regard. The purpose of the Revised Guide for Registered Auditors: Reportable Irregularities in Terms of the Auditing Profession Act (the Guide) as issued by IRBA is to provide guidance to registered auditors on their responsibility to report reportable irregularities in terms of section 45 of the Auditing Profession Act, 2005 (the APA). Depending on the circumstances, registered auditors are advised to obtain legal advice and are reminded of the responsibility to adequately and appropriately document their deliberations. In the Guide reference to an “auditor" or a “registered auditor, unless the context requires otherwise, means an auditor registered as such under the APA. The Guide does not apply to a registered auditor acting as an independent reviewer in terms of section 30(2)(b)(ii)(bb) of the Companies Act, 2008 (the Companies Act), who identifies a reportable irregularity in terms of Regulation 29 to the Companies Act, which must be reported directly to the Companies and Intellectual Property Commission (CIPC). Note that the definition of reportable irregularity under Regulation 29 differs from that set out in the APA. This Guide replaces the Guide Reportable Irregularities: A Guide for Registered Auditors issued in June 2006, which has been withdrawn. When using the Guide auditors should bear in mind that there might have been amendments to the IRBA Code of Professional Conduct, Laws or Regulations made subsequent to the issue date of this Guide.


Course Content:

The definition of a reportable irregularity and general principles When the obligation to report irregularities arises and when the Guide becomes applicable The process followed by the IRBA on receipt of a reportable irregularity report made in terms of section 45 The impact of a section 45 reportable irregularity on the auditor's report Professional responsibilities, disciplinary measures, other sanctions and monitoring of compliance with section 45


Course Objective:

To gain an overall understanding about reportable irregularities, the requirements contained in the Auditing Profession Act, and the use of the Guide as issued by the IRBA


Who Should Attend?

All registered auditors and their staff who perform audit engagements

Individuals: R 563.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Lynette Badenhorst


Overview:

The aim of this webinar is to remind auditors and independent reviewers of their and their clients reporting requirements arising from certain legislation The reporting requirements applying to clients and auditors are legally enforceable and are located within the following legislation and standards: ISA 250 Consideration of Laws and Regulations in an audit of financial statements Section 45 of the Auditing Profession Act, 2005 Close Corporations Act, no. 69 of 1984 Regulation 29 of the Companies Act no. 71 of 2008 Section 19(4) Financial Advisory and Intermediary services act, no. 37 of 2002 Section 28, 28A and 29 of the Financial Intelligence Centre Act, no. 38 of 2001 (FICA) Regulation 67 and 68 of the National Credit Act, no. 34 of 2005 Section 12 of the Protection of Constitutional Democracy against Terrorist and Related Activities Act, no. 33 of 2004 (POCDATARA) Section 34 of the Prevention and Combating of Corrupt Activities Act, no. 12 of 2004 (PRECCA) Section 225 of the Code of Conduct for Professional Accountants. - Non-Compliance with Laws and Regulations (NOCLAR) During this webinar I will explain whose duty it is to report, what must be reported, the maximum penalties for failing to report and the Regulator/ Entity to which the report should be made to.


Course Content:

The following issues regarding the reporting requirements will be discussed and explained: The auditor and independent reviewer�s consideration of Laws and Regulations during an audit and independent review Reportable irregularities identified during an audit Reportable irregularities identified during an Independent Review Contravention of a provision of the Close Corporations Act Irregularities or suspected irregularities identified in the conduct or the affairs of an authorised financial services provider Reporting of cash transactions by accountable and reportable institutions to the Financial Intelligence Centre Reporting by accountable institutions who has in its possession or under its control property owned or controlled by or on behalf of, or at the direction of: any entity which has committed, or attempted to commit an offence as defined in the Protection of Constitutional Democracy against Terrorist and Related Activities Act, 2004 Reporting of suspicious transactions by all businesses to the Financial Intelligence Centre Reporting in terms of regulation 67 when performing an assurance engagement in accordance with the guidelines issued by the National Credit Regulator Reporting the offence of theft, fraud, extortion, forgery or uttering a forged document, involving an amount of R100 000 i.t.o PRECCA Responding to Non-Compliance with Laws and Regulations (NOCLAR)


Course Objective:


Who Should Attend?

The seminar will be of interest to all professional accountants in public practice.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2.5 hrs

Presenter: Lynette Badenhorst


Overview:

The aim of this webinar is to remind auditors and independent reviewers of their and their clients reporting requirements arising from certain legislation The reporting requirements applying to clients and auditors are legally enforceable and are located within the following legislation and standards: � ISA 250 Consideration of Laws and Regulations in an audit of financial statements � Section 45 of the Auditing Profession Act, 2005 � Close Corporations Act, no. 69 of 1984 � Regulation 29 of the Companies Act no. 71 of 2008 � Section 19(4) Financial Advisory and Intermediary services act, no. 37 of 2002 � Section 28, 28A and 29 of the Financial Intelligence Centre Act, no. 38 of 2001 (FICA) � Regulation 67 and 68 of the National Credit Act, no. 34 of 2005 � Section 12 of the Protection of Constitutional Democracy against Terrorist and Related Activities Act, no. 33 of 2004 (POCDATARA) � Section 34 of the Prevention and Combating of Corrupt Activities Act, no. 12 of 2004 (PRECCA) � Section 225 of the Code of Conduct for Professional Accountants. - Non-Compliance with Laws and Regulations (NOCLAR) During this webinar I will explain whose duty it is to report, what must be reported, the maximum penalties for failing to report and the Regulator/ Entity to which the report should be made to.


Course Content:

The following issues regarding the reporting requirements will be discussed and explained: � The auditor and independent reviewer�s consideration of Laws and Regulations during an audit and independent review � Reportable irregularities identified during an audit � Reportable irregularities identified during an Independent Review � Contravention of a provision of the Close Corporations Act � Irregularities or suspected irregularities identified in the conduct or the affairs of an authorised financial services provider � Reporting of cash transactions by accountable and reportable institutions to the Financial Intelligence Centre � Reporting by accountable institutions who has in its possession or under its control property owned or controlled by or on behalf of, or at the direction of: any entity which has committed, or attempted to commit an offence as defined in the Protection of Constitutional Democracy against Terrorist and Related Activities Act, 2004 � Reporting of suspicious transactions by all businesses to the Financial Intelligence Centre � Reporting in terms of regulation 67 when performing an assurance engagement in accordance with the guidelines issued by the National Credit Regulator � Reporting the offence of theft, fraud, extortion, forgery or uttering a forged document, involving an amount of R100 000 i.t.o PRECCA � Responding to Non-Compliance with Laws and Regulations (NOCLAR)


Course Objective:


Who Should Attend?

The seminar will be of interest to all professional accountants in public practice.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Lynette Badenhorst


Overview:

The aim of this session is to remind auditors, independent reviewers and accounting professionals of their and their clients reporting requirements arising from certain legislation The applicable reporting requirements are legally enforceable and are located within the following legislation and standards: ISA 250 Consideration of Laws and Regulations in an audit of financial statements Section 45 of the Auditing Profession Act, 2005 Close Corporations Act, no. 69 of 1984 Regulation 29 of the Companies Act no. 71 of 2008 Section 19(4) Financial Advisory and Intermediary services act, no. 37 of 2002 Section 28, 28A and 29 of the Financial Intelligence Centre Act, no. 38 of 2001 (FICA) Regulation 67 and 68 of the National Credit Act, no. 34 of 2005 Section 12 of the Protection of Constitutional Democracy against Terrorist and Related Activities Act, no. 33 of 2004 (POCDATARA) Section 34 of the Prevention and Combating of Corrupt Activities Act, no. 12 of 2004 (PRECCA) Section 225 of the Code of Conduct for Professional Accountants. - Non-Compliance with Laws and Regulations (NOCLAR) During this session I will explain whose duty it is to report, what must be reported, the maximum penalties for failing to report and the Regulator/ Entity to which the report should be made to.


Course Content:

The following issues regarding the reporting requirements will be discussed and explained: The auditor and independent reviewer�s consideration of Laws and Regulations during an audit and independent review Reportable irregularities identified during an audit Reportable irregularities identified during an Independent Review Contravention of a provision of the Close Corporations Act Irregularities or suspected irregularities identified in the conduct or the affairs of an authorised financial services provider Reporting of cash transactions by accountable and reportable institutions to the Financial Intelligence Centre � Reporting by accountable institutions who has in its possession or under its control property owned or controlled by or on behalf of, or at the direction of: any entity which has committed, or attempted to commit an offence as defined in the Protection of Constitutional Democracy against Terrorist and Related Activities Act, 2004 Reporting of suspicious transactions by all businesses to the Financial Intelligence Centre� Reporting in terms of regulation 67 when performing an assurance engagement in accordance with the guidelines issued by the National Credit Regulator � Reporting the offence of theft, fraud, extortion, forgery or uttering a forged document, involving an amount of R100 000 i.t.o PRECCA Responding to Non-Compliance with Laws and Regulations (NOCLAR)


Course Objective:


Who Should Attend?

The seminar will be of interest to all professional accountants in public practice.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Lynette Badenhorst


Overview:

The aim of this session is to remind auditors, independent reviewers and accounting professionals of their and their clients reporting requirements arising from certain legislation The applicable reporting requirements are legally enforceable and are located within the following legislation and standards: ISA 250 Consideration of Laws and Regulations in an audit of financial statements Section 45 of the Auditing Profession Act, 2005 Close Corporations Act, no. 69 of 1984 Regulation 29 of the Companies Act no. 71 of 2008 Section 19(4) Financial Advisory and Intermediary services act, no. 37 of 2002 Section 28, 28A and 29 of the Financial Intelligence Centre Act, no. 38 of 2001 (FICA) Regulation 67 and 68 of the National Credit Act, no. 34 of 2005 Section 12 of the Protection of Constitutional Democracy against Terrorist and Related Activities Act, no. 33 of 2004 (POCDATARA) Section 34 of the Prevention and Combating of Corrupt Activities Act, no. 12 of 2004 (PRECCA) Section 225 of the Code of Conduct for Professional Accountants. - Non-Compliance with Laws and Regulations (NOCLAR) During this session I will explain whose duty it is to report, what must be reported, the maximum penalties for failing to report and the Regulator/ Entity to which the report should be made to.


Course Content:

The following issues regarding the reporting requirements will be discussed and explained: The auditor and independent reviewer�s consideration of Laws and Regulations during an audit and independent review � Reportable irregularities identified during an audit Reportable irregularities identified during an Independent Review Contravention of a provision of the Close Corporations Act Irregularities or suspected irregularities identified in the conduct or the affairs of an authorised financial services provider Reporting of cash transactions by accountable and reportable institutions to the Financial Intelligence Centre Reporting by accountable institutions who has in its possession or under its control property owned or controlled by or on behalf of, or at the direction of: any entity which has committed, or attempted to commit an offence as defined in the Protection of Constitutional Democracy against Terrorist and Related Activities Act, 2004 � Reporting of suspicious transactions by all businesses to the Financial Intelligence Centre Reporting in terms of regulation 67 when performing an assurance engagement in accordance with the guidelines issued by the National Credit Regulator Reporting the offence of theft, fraud, extortion, forgery or uttering a forged document, involving an amount of R100 000 i.t.o PRECCA Responding to Non-Compliance with Laws and Regulations (NOCLAR)


Course Objective:


Who Should Attend?

The seminar will be of interest to all professional accountants in public practice.

Individuals: R 563.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Lynette Badenhorst


Overview:

Audits conducted in accordance with ISAs must follow the risk‑based approach. Auditors should direct audit work to the key risks (sometimes also described as significant risks), where it is more likely that errors and fraud will lead to a material misstatement in the financial statements. It would be inefficient to address insignificant risks in a high level of detail. During this webinar I will discuss a 10-point plan for auditors to identify and address the different components of risk during an audit of financial statements. I will also explain which type of audit procedures should be performed to address the different components of risk.


Course Content:

Audit risk Inherent risk Control risk Fraud risk Detection risk Significant risks Presumed risks Business risks Risk of material misstatement (ROMM) Desired audit risk What does all these terms mean and how does it fit into a risk-based audit approach?


Course Objective:


Who Should Attend?

All auditors and their staff who is responsible for the audit of financial statements

Individuals: R 1,495.00 (Incl. VAT)

CPD Hours: 7 hrs

Presenter: Cornel Wilson


Overview:

Team Mate and AGSA Methodology


Course Content:

How TeamMate works - Different sectors (PFMA and MFMA) - Modified Cash Standard - Mechanics of TeamMate - Replication, syncing and merging - Hyperlinks - Backups - TeamMate tips and tricks Introduction to planning - Auditing standard - Performance audit - Compliance audit - Fruitless and wasteful expenditure - Irregular expenditure - Unauthorised expenditure - Pre-engagement working papers - Planning working papers - Materiality Assertions, systems and exceptions - Assertions - System descriptions - AGSA house style - Exceptions - MI Risk register and RAR - Risk vs risk factor - Significant risk - Risk register - RAR Approach and Sampling - New AGSA methodology - Lead sheet - Approach and stratification - Substantive analytical procedures - Test of controls - Sampling - Extrapolation - Accumulation and correction wp


Course Objective:

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Lynette Badenhorst


Overview:

The consequences for any director, their auditor or independent reviewer that do not understand their roles or responsibilities whilst a company is trading under insolvent circumstances are severe. Auditors and independent reviewers of companies have certain reporting duties whilst performing audits or independent reviews, especially where they are dealing with companies where the liabilities exceed the assets. It is of utmost importance that auditors, reviewers and their clients understand these reporting duties. The legislation governing all of these duties for directors and auditors are complex and there are many pitfalls. During this webinar I will be discussing all the relevant legislation that auditor�s, independent reviewers as well as their clients who are directors of companies should be aware of. Please join me on for this very informative webinar. We are also providing a link for your clients to attend this webinar. Please feel free to invite your clients to join the session.


Course Content:

What is the meaning of factual insolvency? Irregularities and factual insolvencies What is the meaning of commercial solvency? Under which circumstances can the Commission issue a notice to the company to cease business? What are the duties of director�s whilst trading under insolvent circumstances? What is the meaning of reckless trading? When is a company financially distressed? What is the meaning of intent to� defraud�? What affect will a subordination agreement? Subordination agreements and liquidation Examining the subordination agreement by the auditor Difference between a letter of comfort and a letter of support Effect of the subordination agreement and other support on insolvency Duties of an auditor and independent when a company is trading under insolvent circumstances Reporting duty of the auditor of a company when a company is trading under insolvent circumstances Reporting duty of the independent reviewer when a company is trading under insolvent circumstances Reckless trading and the personal liability of directors Standard of director�s conduct (meaning of fiduciary duty of a director) What would constitute �reasonably diligent steps to be taken by a director when a company is financially distressed When to apply for business rescue? When to apply for liquidation? Knowingly a party to prohibited conduct Reasonable director test to be applied by a court Defences available to directors Application of the solvency and liquidity test Delinquent directors When could a director be held personally liable? When could a director be charged with a criminal offence in terms of the companies Act What are the consequences for auditors and independent reviewers of not fulfilling their reporting duties?


Course Objective:

None


Who Should Attend?

All directors of companies, prescribed officers, members of audit committees, their auditors or independent reviewers and all their staff who will be performing audits and independent reviews of companies.

Individuals: R 1,035.00 (Incl. VAT)

CPD Hours: 4 hrs

Presenter: Yvonne Rossouw


Overview:

If you see fraud and do not say fraud, you are a fraud What exactly is the responsibility of an auditor towards fraud, and how do we ensure that we discharge this responsibility? With expectations from the public ever increasing, it is important that auditors understand their responsibility to protect the pubic interest and respond to fraud. This course explains the auditor�s responsibility towards fraud in an audit engagement and independent review. This course focuses on the auditor�s responsibility towards detecting fraud and the reporting requirements when fraud is suspected or detected. The course includes the auditor�s responsibility in terms of the ISAs as well as the responsibility in terms of the auditing professions act with regards to reportable irregularities


Course Content:

What constitutes Fraud Types and examples of fraud Fraud risk triangle The auditor�s responsibilities relating to fraud Obtaining an understanding of the entity and the fraud risk factors to plan the audit Fraud risk assessment including presumed fraud risks Considering laws and regulations Responding to fraud risks Reporting requirements relating to fraud Communicating with those charged with governance


Course Objective:


Who Should Attend?

First year SAICA Trainees Second year SAICA trainees Third year SAICA trainees Fourth year SAICA trainees Fifth year SAICA trainees Audit mangers Audit partners Engagement Quality Control Reviewers Auditors

Individuals: R 1,035.00 (Incl. VAT)

CPD Hours: 4 hrs

Presenter: Yvonne Rossouw


Overview:

Internal controls are the only thing that can prevent errors or fraud in financial statements. Do we sufficiently address them during an audit? The purpose of this course is to take delegates through the audit process and to discuss in detail every requirement that is listed in the auditing standards that relates to internal controls. From obtaining an understanding, to testing and reporting on deficiencies, controls are of the utmost importance in an audit. This course offers a comprehensive review of the auditor�s obligation toward internal controls, from the requirements listed in the international standards on auditing through to the real-world issues faced during external audits. Furthermore this course will cover the documentation requirements relating to an audit engagement, including the elements to be included in the working papers.


Course Content:

What is controls and when will a control be relevant to the audit Responsibility of management regarding controls Responsibility of the auditor regarding controls Why do we implement internal controls ISA 250 Controls in place to ensure they comply with laws and regulations ISA 265 Communicating deficiencies and significant deficiencies in controls to TGWG ISA 315 Identifying and assessing the risk of material misstatement through understanding the entity and its environment. Documenting controls relevant to the audit and the responsibility for system descriptions Evaluating the design and implementation of controls Nature, timing and extent of test of controls relevant to the audit Sampling on test of controls Key audit matters


Course Objective:


Who Should Attend?

Investment managers Auditors First year SAICA Trainees Second year SAICA trainees Third year SAICA trainees Fourth year SAICA trainees Fifth year SAICA trainees Audit mangers Audit partners Engagement Quality Control Reviewers

Individuals: R 1,035.00 (Incl. VAT)

CPD Hours: 4 hrs

Presenter: Yvonne Rossouw


Overview:

Where there are rules, they will be broken. This is a universal truth, but while some rules were made to be broken, others are created to protect the best interest of all relevant parties. This course looks at the auditors responsibility towards laws and regulations within an audit as well as the response necessary should non-compliance be identified. This course also focuses on the consequences to the auditors if they do not comply with their reporting responsibility


Course Content:

ISA 250 Consideration of Laws and Regulations in an Audit of Financial Statements. Auditors knowledge of laws and regulations Different responsibilities towards Laws with direct effect and laws with indirect effect Should the auditor identify ALL instances of non-compliance Where non-compliance is identified, what is the response o ISA 250 response o APA response in terms on reportable irregularities o Code of conduct response NOCLAR When and how does the auditor need to report the non-compliance Practical documentation of these steps Compliance with anti-bribery and corruption legislation Specific laws and regulations with an effect on the audit


Course Objective:


Who Should Attend?

Auditors Second year SAICA trainees Third year SAICA trainees Fourth year SAICA trainees Fifth year SAICA trainees Audit mangers Audit partners Engagement Quality Control Reviewers

Individuals: R 563.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Lynette Badenhorst


Overview:

Auditing accounting estimates has never been an easy task. Estimates are difficult to measure and because it often involves management�s judgment they pose huge challenges for auditors. The new ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures, introduces a number of changes that auditors will need to understand and implement. The significance of the changes shouldn�t be underestimated. While the standard has been written to be scalable to estimates with low risk, auditors are going to need to understand the requirements properly before they are able to make a judgment about what work they need to do. This session will focus on the amount of work auditors need to do to tackle the requirements in the revised standard, including appropriately capturing the changes into audit methodologies and guiding the work of auditors in this area. The session will focus on three key areas � risk assessment, professional skepticism and documentation.


Course Content:

Requirement to perform separate inherent risk and control risk assessments at the assertion level New concept of spectrum of inherent risk Further audit procedures to respond to the risks of material misstatement Key drivers of scalability � Performing a retrospective review � The concept of presumed fraud risk � When should the auditor address controls over estimates How to demonstrate that professional skepticism has been applied The new stand back requirement to be performed The new enhanced documentation requirements


Course Objective:


Who Should Attend?

Auditors, First year SAICA Trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, Audit partners, and Engagement Quality Control Reviewers

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2.5 hrs

Presenter: Lynette Badenhorst


Overview:

A topic that causes a lot of uncertainty in the profession is that of insolvency, mainly because there are different types of insolvencies that must be considered by the accounting professional. Accounting professionals also have a duty to report these insolvencies whilst performing certain types of engagements. Information about these insolvencies and how to deal with them are not always readily available, therefore I have decided to put together this presentation in order to assist practitioners in this regard.


Course Content:

During this presentation I will be answering the following questions. What is the difference between the following? 1. Technical or factual insolvency 2. Commercial insolvency 3. Financially distressed 4. Going concern problems 5. Fraudulent or reckless conduct 6. Common law fraud When does any form of insolvency becomes an irregularity? When does insolvency constitute an offence or infringe a statutory or common rule? When should the auditor report insolvencies? When should the independent reviewer report insolvencies? When should the accounting officer report insolvencies? When must the directors of a company perform a solvency and liquidly test? Under which circumstances will the Commission issue a notice to a company to cease trading? What effect will the following have on the insolvency position of a company? 1. Subordination agreements 2. Letter of comfort 3. Guarantees 4. Letter of support What type of liability could an auditor, independent reviewer, accounting officer or director of a company of a director incur for not dealing in an appropriate manner with any form of insolvency


Course Objective:


Who Should Attend?

All accounting professionals and their staff will benefit from this presentation.

Audit International

Individuals: R 885.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Lynette Badenhorst


Overview:

The aim of this session is to explain to delegates the audit procedures to perform on certain selected topics in order to avoid negative IRBA inspection findings. According to the latest inspection report that was recently issued by IRBA auditors are still receiving many finding on the topics listed below: Significant accounting and auditing estimates and judgments Revenue Related parties Transactions outside the normal course of business Journals


Course Content:

Revenue Completeness of revenue Direction of testing Source documents or source data from which samples are to be selected � Assessing the completeness and accuracy of the population � The rebuttal of the presumed fraud risk in revenue recognition � Performing analytical procedures Related parties and transactions outside the normal course of business � Risk relating to fraud risk in related parties Management override of controls Loans to/from related parties Audit procedures to perform to address related parties Completeness of related parties Related party transactions outside the normal course of business were not considered or deemed significant risks Engagement team discussions


Course Objective:


Who Should Attend?

Auditors, First year SAICA Trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, Audit partners, and Engagement Quality Control Reviewers

BBBEE

Level: Intermediate

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Mariette Muller


Overview:

B-BBEE and it implementation remains a hot and difficult topic for discussion in all sectors. Our course aims to give you a solid background and provide you with guidelines on how to approach the new Codes.


Course Content:

Business types Elements with a focus on priority elements Scorecard Discounting Main changes in the new codes Update on the developments on changes in the sector charters


Course Objective:

Attendees will gain an understanding of the new Codes and have a guideline on how to approach and implement the new Codes


Who Should Attend?

Officials involved in the strategic decision making of the organisation

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Mariette Muller


Overview:

The new Codes of Good Practice have been effective since 2015, yet the understanding and implementation of B-BBEE remains a challenge for many. The webinar break B-BBEE down into edible chunks on where to start the process of becoming compliant.


Course Content:

Major changes in the new Codes of Good Practice as compared to the old Codes Who must comply with B-BBEE Discussing the five elements of the scorecard and what they mean Starting your roadmap to B-BBEE compliance


Course Objective:

The delegate will obtain a high-level understanding of New Codes and the elements that will form part of a B-BBEE verification.


Who Should Attend?

Individuals or organisations looking at implementing BEE, new BEE managers or champions and anyone who wants to find out where to start the road to becoming B-BBEE compliant.

Bodies Corporate

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

There is very little known about Home Owners Associations, even more so because there is no one specific Act governing the conduct of a Home Owners Association. Do you know your rights and responsibilities as trustee / director / home owner of a Home Owners Association? What are the audit requirements? Can a Home Owners Association outsource the account record keeping function to a firm? Are levies compulsory? Join us as we look at the basics of Home Owners Associations, specifically what legislation is at play; what your responsibilties are as a trustee / director over an Association; if you have any rights as a home owner; if there is a need for audit and what the accounting requirements are.


Course Content:

During this session, we will Establish a foundational understanding of what a Home-Owners Association is and who the various roleplayers are, Specifically look at any legislation that directly governs an association; and lastly, Consider the financial reporting requirements, account record keeping and audit requirements.


Course Objective:

The objective of this course is to: 1. Build a solid base for understanding the fundamental workings of a Home-Owners Association 2. Gain familiarity with any legislation applicable to Home Owners Associations 3. Understanding a Home Owners Association�s responsibility for financial record keeping / accounting and audit


Who Should Attend?

The following individuals will benefit from attending this course: Trustees / directors of a Home Owners Association Home owners of a given Association Audit managers / seniors who will audit Home Owners (no specific auditing procedures will be discussed during the session, only what the accounting / auditing requirements placed upon Associations are, per supporting legislation)

Individuals: R 885.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Yvonne Rossouw


Overview:

Are you aware of your extra responsibilities as the auditor of a body corporate in terms of the STSMA? The Sectional Title Schemes Management Act created new procedures to be performed by the auditor when it became effective in 2016. Join us in this webinar as we unpack these responsibilities and procedures as well as other issues an auditor might face when auditing the financial statements of a body corporate. This advanced course will benefit all seniors, managers and partners engaged in these audits. Junior trainees will also benefit.


Course Content:

The course will start by looking at the legislation applicable to Bodies Corporate and where this affects the audit. Specifically, the following sections will be discussed: Rule 21, 24 and 26 Community Schemes Ombud Services Act and its regulations, specifically looking at: Levies and fees payable Audit considerations for bodies corporate will be discussed Planning and risk assessment Field work Finalisation Taxation Provisions for Bodies Corporate This webinar is only on the principles to be followed and considered during the audit, and will not include a practical exercise on the execution of the audit engagement


Course Objective:

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

The new Sectional Title Schemes Management Act became effective on the 7 October 2016. This Act effectively removes all the governance regulations for a development scheme from the Sectional Titles Act. Some changes have been made to these rules and regulations and it is important that all bodies corporate, as well as the auditors of these, are aware of these changes. All bodies corporate need to appoint an auditor for each year and present audited financial statements at each Annual General Meeting. Audit firms, therefore, have to ensure that their staff members understand these changes and how it might affect the audit. This course is aimed at providing delegates with an understanding of the changes, in context of the Act.


Course Content:

The course will start by looking at the legislation applicable to Bodies Corporate. This includes the new Sectional Title Schemes Management Act. Specifically dealing with the differences between the new STSMA and the STA The course will also take a look at the STSMA Regulations which includes the new regulations with regards to the reserve fund and what the minimum reserve fund should be. These regulations also include the Accounting and Statutory Records requirements, which is of great importance to the auditors Community Schemes Ombud Services Act and its regulations, specifically looking at: � Levies and fees payable � Fidelity insurance Audit considerations for bodies corporates


Course Objective:

The objective of this course is to provide delegates with a basic understanding of the changes in the regulations applicable to bodies corporate. Not only will this course focus on the acts but also at some audit considerations. By the end of this session, delegates should understand the changes to the rules relating to bodies corporate.


Who Should Attend?

This training will be presented at a basic level and trustees on a bodies corporate, owners of units in a sectional title and employees performing an engagement on bodies corporate should attend. It is also recommended that Managers and Partners of an audit team attend to ensure they have an updated understanding of the new laws and regulations Please note that this webinar does not cover the entire STSMA or CSOS Acts in detail, but merely looks at the changes brought about for Bodies Corporate.

Individuals: R 885.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Tristan White


Overview:

Body corporates are high risk engagements for auditors and accountants, as multiple sets of legislation affect the accounting function and become relevant for audit. Are you including these accounting implications in your scope of audit work?


Course Content:

Simplify the accounting requirements which become relevant to the auditor, arising from all the following legislation: - Sectional Titles Schemes Management Act + Regulations + Rules + Annexures - Community Schemes Ombud Service Act + Regulations + Annexures Identify and clarify the audit requirements of a body corporate.


Course Objective:


Who Should Attend?

Auditors, Bookkeepers, Financial accountants, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, Audit partners and Engagement Quality Control Reviewers

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Caryn Maitland


Overview:

Calling accountants, auditors and trustees that work with Bodies Corporate On the 7th October 2016 the Sectional Titles Schemes Management Act amended the Management Rules affecting how Bodies Corporate are run, managed, levied, accounted for and audited. These workshops are aimed at looking at the amendments and unpacking the implications for all parties from residents and trustees, to accountants and auditors, together with acknowledging the new role of the Community Schemes Ombudsman what hasn't changed is the income tax and VAT consequences. Although when viewed through the changed perspective of the new regulations, it is always good to go back to the basis and ensure that you are applying the income tax and VAT Acts correctly. The facilitator will also be taking you through a refresher and reminding you how the taxing of Bodies Corporate works in this 2 workshops


Course Content:

A detailed analysis of the Sectional Titles Schemes Management Act rules looking at: The key changes to the regulations The responsibilities of the trustees an members The accounting and auditing of bodies corporate The tax consequences of bodies corporate


Course Objective:

To update and refresh delegates knowledge on bodies corporate and from a legislative, assurance, accounts, and tax perspective.


Who Should Attend?

Anyone who works with bodies corporate.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Caryn Maitland


Overview:

Calling accountants, auditors and trustees who work with Bodies Corporate. On the 7th October 2016 the Sectional Titles Schemes Management Act amended the Management Rules affecting how Bodies Corporate are run, managed, levied, accounted for and audited. These workshops are aimed at looking at the amendments and unpacking the implications for all parties, from residents and trustees, to accountants and auditors, together with acknowledging the new role of the Community Schemes Ombudsman What hasn't changed is the income tax and VAT consequences. Although when viewed through the changed perspective of the new regulations, it is always good to go back to the basis and ensure that you are applying the income tax and VAT Acts correctly. The facilitator will also be taking you through a refresher and reminding you how the taxing of Bodies Corporate works in this 2 workshops.


Course Content:

A detailed analysis of the Sectional Titles Schemes Management Act rules looking at: The key changes to the regulations The responsibilities of the trustees and members The accounting and auditing of bodies corporate The tax consequences of bodies corporate


Course Objective:

To update and refresh delegates knowledge on bodies corporate and from a legislation, assurance, accounts, and tax perspective.


Who Should Attend?

Anyone who works with bodies corporate

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

There is very little known about Home Owners Associations, even more so because there is no one specific Act governing the conduct of a Home Owners Association. Do you know your rights and responsibilities as trustee / director / home owner of a Home Owners Association? What are the audit requirements? Can a Home Owners Association outsource the account record keeping function to a firm? Are levies compulsory? Join us as we look at the basics of Home Owners Associations, specifically what legislation is at play; what your responsibilties are as a trustee / director over an Association; if you have any rights as a home owner; if there is a need for audit and what the accounting requirements are.


Course Content:

During this session, we will Establish a foundational understanding of what a Home-Owners Association is and who the various roleplayers are, Specifically look at any legislation that directly governs an association; and lastly, Consider the financial reporting requirements, account record keeping and audit requirements.


Course Objective:

The objective of this course is to: 1. Build a solid base for understanding the fundamental workings of a Home-Owners Association 2. Gain familiarity with any legislation applicable to Home Owners Associations 3. Understanding a Home Owners Association�s responsibility for financial record keeping / accounting and audit


Who Should Attend?

The following individuals will benefit from attending this course: Trustees / directors of a Home Owners Association Home owners of a given Association Audit managers / seniors who will audit Home Owners (no specific auditing procedures will be discussed during the session, only what the accounting / auditing requirements placed upon Associations are, per supporting legislation)

CaseWare/Probe

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

Pursuant to the Attorneys Act, an attorney needs to create a trust bank account for keeping clients monies. This trust account and its records should be audited and the auditors have to report in a specific format to the Law Society of South Africa, on specific issues of each registered attorney. Attorney�s accountants and auditors alike have to ensure that they have a working knowledge of the rules regarding the trust account to fulfil their respective duties. This session is aimed at providing delegates with theoretical knowledge on the rules surrounding the trust account. It also provides an overview of the duties of the auditor with regards to this account as well as a practical example of the working papers on CaseWare. Please note that this session is based on the current Attorneys Act. The Legal profession Act might bring about some changes, but until it is finalised the current Act is still law, and as such it is imperative that we comply. The CaseWare template will also be explained in this session.


Course Content:

What are the legislation applicable to attorneys What is a trust account and why do attorneys need one What is the attorneys fidelity fund and what is their function Different types of trust accounts o Section 78(1) General account o Section 78(2)(a) General investment account o Section 72(2A) Specific investment account What are the responsibilities of the attorney with regards to their trust fund What happens with bank charges and interest on the trust account How should the trust account be managed, including how and when transfers can be made The engagement process i.r.o. ISAE 3000 (revised) IRBA guide for registered auditors on engagements on attorneys trust accounts Working papers on CaseWare


Course Objective:

The objective of this course is to provide delegates with a basic understanding of attorneys trust accounts and the requirements relating to the managing of the trust account. Delegates will also be provided with an understanding of the requirements of ISAE 3000 (revised) as well as the IRBA guide. The CaseWare template will also be explained in this session.


Who Should Attend?

This session will be beneficial to any attorney, accountant for attorneys and auditors who perform engagements on attorneys trust accounts

Individuals: R 563.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

If COVID � 19 has taught us one thing, it is that it is never possible to plan for every eventuality. As such accounting estimates may change regularly and auditors should reassess their responses every year. ISA 540 has recently been revised. From enhanced understanding to documentation of controls over these estimates, the work effort of the auditor has slightly increased. CaseWare has responded to this by revising their audit documents to ensure compliance. Join us for this 2 hour webinar where we take you through the practical implications of the revised ISA 540 and completing the documents within CaseWare


Course Content:

Obtaining an understanding of the entity and its environment to identify estimates Obtain and document an understanding of the controls over these estimates Documenting the methods, assumptions and sources of data used in calculating estimates Identify estimation uncertainty and risk of material misstatement Inherent risk vs Control risk Retrospective review Identify management bias Perform procedures Outcomes after year end up to the date of the report Testing management assumptions Calculate an auditor�s point estimate Documenting these steps in CaseWare


Course Objective:


Who Should Attend?

Auditors, First year SAICA Trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, Audit partners, and Engagement Quality Control Reviewers

Individuals: R 2,760.00 (Incl. VAT)

CPD Hours: 13 hrs

Presenter: Yvonne Rossouw


Overview:

This course is intended to give auditors a good initial understanding of the Caseware methodology as well as the International Standards on Auditing. In particular it will cover: All the requirements contained in the International Standards on Auditing The Caseware audit methodology


Course Content:

Day 1 Introduction to the fundamental principles contained in the auditing standards Firm settings Engagement evaluation Engagement letter Discussion with those charged with governance Discussions with management Gathering information Types and volumes of transactions Preliminary analytical review Overall materiality and performance materiality Risk analysis summary Inherent risk assessments Laws and regulation checklist Day 2 Control risk assessments Fraud risk assessments Control activities design and implementation Risk assessment at assertion level Controls over significant risks Substantive sampling Attribute sampling Subsequent events Going concern Evaluation of misstatements Reporting deficiencies and significant deficiencies to management Management representations Consideration of audit report Discussions with client


Course Objective:

The main focus of this course is the planning and finalisation of the audit, ensuring that delegates understand all the considerations affecting the audit plan and that they get the opportunity to plan an audit thoroughly through a practical case study. The course also covers other important aspects such as sampling, immateriality, risk assessments, the proper utilization of audit programmes and finalizing the audit. Understanding where the ISA's are applied in Caseware is an important part of everyday practice, which is dually noted throughout this course


Who Should Attend?

All users of Caseware audit methodology

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

CaseWare have moved Attorneys Trust Account [ATA] audits to the Cloud! The ATA template on CaseWare Working Papers is no longer being updated, and support will be withdrawn from next year. If you are - Not currently using the cloud-based ATA solution, called �ISAE Attestation,� or are, - In the process of transitioning thereto, we would like to help you, by taking you through the ISAE template and showing you the efficiencies that could be yours with Cloud.


Course Content:

CaseWare Cloud Session #2 is for those looking to explore, understand and intuitively navigate through the Attorneys Trust Account audit template called ISAE Attestation. If you are seeking � A basic introduction to ISAE Attestation template or � Have no previous experience with it or � Find that you struggle with technology or � Just want a preview of the Cloud-based solution for Attorney Trust audits, before buying a license / token, = then this session is for you! We will work through the following: - How to obtain access to the template - How to create a new trust audit engagement file - How to add staff members to the engagement - Exploring the documentation in each phase of the audit, planning, execution and finalisation - Understanding how to upload documents, e.g. signed engagement letter - Looking at how to collaborate with clients, to request documents or query information


Course Objective:


Who Should Attend?

Auditors, First year SAICA Trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, and Audit partners

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

If you are using CaseWare to perform your audit engagements, then this series is for you! From first time users to those who just need a refresher, these 6 sessions will take you through the audit process within CaseWare Probe and explain how to complete working papers and how the methodology works. We will also tie each working paper to their Auditing Standard to ensure the users understand the requirements. Session one will focus on the pre-engagement procedures regarding client acceptance, materiality and scoping.


Course Content:

The audit process CaseWare Methodology Starting a new engagement Accepting your client Ethical considerations Materiality The following documents will be addressed: 10.20 Engagement evaluation 10.21 Engagement letter 10.40 Time budget 10.60 Materiality calculation


Course Objective:


Who Should Attend?

Auditors, First year SAICA Trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, and Audit partners

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

If you are using CaseWare to perform your audit engagements, then this series is for you! From first time users to those who just need a refresher, these 6 sessions will take you through the audit process within CaseWare Probe and explain how to complete working papers and how the methodology works. We will also tie each working paper to their Auditing Standard to ensure the users understand the requirements. Session two will focus on obtaining an understanding of the entity and identifying the risk of error and fraud.


Course Content:

Preliminary analytical review Discussions with management Inherent risk identification Fraud risk identification The following documents will be addressed: 10.30 Discussions with those charged with governance 10.50 gathering information 10.51 Types and volumes of transactions 11.52 Preliminary analytical review 11.53 Understanding of accounting estimates 11.20 Inherent risk assessment 11.21 Laws and regulations 11.40 Fraud risk assessment


Course Objective:


Who Should Attend?

Auditors, First year SAICA Trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, and Audit partners

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

If you are using CaseWare to perform your audit engagements, then this series is for you! From first time users to those who just need a refresher, these 6 sessions will take you through the audit process within CaseWare Probe and explain how to complete working papers and how the methodology works. We will also tie each working paper to their Auditing Standard to ensure the users understand the requirements. Session three will focus on obtaining an understanding of the entity and specifically documenting internal controls. It will also look at finalising risk assessment.


Course Content:

Controls at entity level Controls at assertion level IT controls Controls over significant risks Assessing the risk at assertion level The following documents will be addressed: 11.30 � Control risk assessment design and implementation 11.31 � Control risk assessment testing controls 11.50 � Control activities design and implementation 11.61 � Controls over significant risks 11.60 � Risk assessment at assertion level 11.10 � Risk analysis summary


Course Objective:


Who Should Attend?

Auditors, First year SAICA Trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, and Audit partners

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

If you are using CaseWare to perform your audit engagements, then this series is for you! From first time users to those who just need a refresher, these 6 sessions will take you through the audit process within CaseWare Probe and explain how to complete working papers and how the methodology works. We will also tie each working paper to their Auditing Standard to ensure the users understand the requirements. Session four will focus on planning procedures to address the risk and performing and documenting these procedures. We will also take a look at the audit program and how to ensure you planned enough work.


Course Content:

Audit strategy and audit plan Team meetings Audit programs Obtaining sufficient appropriate evidence The following documents will be addressed: 12.10 Manager planning checklist 12.20 Audit plan and strategy 12.30 planning memorandum Audit program layout and completion


Course Objective:


Who Should Attend?

Auditors, First year SAICA Trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, and Audit partners

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

If you are using CaseWare to perform your audit engagements, then this series is for you! From first time users to those who just need a refresher, these 6 sessions will take you through the audit process within CaseWare Probe and explain how to complete working papers and how the methodology works. We will also tie each working paper to their Auditing Standard to ensure the users understand the requirements. Session five will focus on the final documents of the audit file such as subsequent events and the evaluation of misstatements.


Course Content:

Going concern Subsequent events Final analytical review Evaluations of misstatements The following documents will be addressed: 02.20 Going Concern 02.10 Subsequent events 02.30 Final analytical review 02.40 Evaluation of Misstatements Checklists


Course Objective:


Who Should Attend?

Auditors, First year SAICA Trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, and Audit partners

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

If you are using CaseWare to perform your audit engagements, then this series is for you! From first time users to those who just need a refresher, these 6 sessions will take you through the audit process within CaseWare Probe and explain how to complete working papers and how the methodology works. We will also tie each working paper to their Auditing Standard to ensure the users understand the requirements. Session six will focus on the reporting elements during an audit.


Course Content:

Reporting to management on deficiencies Obtaining management rep letter Reporting NOCLAR and Reportable Irregularities Audit report The following documents will be addressed: o 02.50 Consideration of audit report o 02.55 Key audit matters o Audit report o 02.90 Report to management o 02.93 Representation letter


Course Objective:


Who Should Attend?

Auditors, First year SAICA Trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, and Audit partners

Individuals: R 2,760.00 (Incl. VAT)

CPD Hours: 13 hrs

Presenter: Yvonne Rossouw


Overview:

As trainees progress through their articles, so do their responsibilities. Unfortunately, they need direction every time they take up a new mantle, and as we know how difficult it is to find time to provide the necessary guidance in the busy audit environment, we have created specific training sessions with this in mind. This course explains how audits should be finalised in terms of the ISA�s. This course focuses on how to finalise the audit, ensuring that all the risks have been mitigated, all procedures performed and the audit opinion expressed is correct and supported by evidence. Delegates will be faced with a practical case study and will have to perform the finalisation for the audit engagement in compliance with the standards. This course explains how audits can be finalised effectively on CaseWare, using the software to improve audit efficiency while maintaining audit quality. This course is based on the amended reporting standards and includes all the changes to ISA 700, ISA 701, ISA 705.


Course Content:

The delegates will be provided with a case study including all the information necessary regarding the client to perform the finalisation section. They will then need to complete the audit using CaseWare. The following sections will be done: � Sampling Related parties o Identifying the related parties o Testing the transactions and balances o Testing the disclosure Litigation and claims o Identifying a possible contingent liability and commitments � Going concern o Evaluate the client plan o Audit the cash flow forecast � Subordination agreements and insolvencies Subsequent events o Identifying the subsequent events o Documenting the treatment o Assessing the impact on the financial statements Final/Overall analytical review External confirmations Evaluations of misstatements o Calculating Final Materiality o Evaluating individual material misstatements o Evaluating qualitative material misstatements o Assessing the effect of uncorrected misstatements Reporting to management on deficiencies in internal controls o Difference between deficiencies and significant deficiencies Obtaining written representations � Deciding on the type of opinion and setting up the audit report i.r.o. the new revised ISA 700 Including KAM�s into the report i.r.o. the new revised ISA 701 Reporting to IRBA i.r.o. Reportable irregularities. o What is a reportable irregularity o Practical exercise on identifying a reportable irregularity o How to report to IRBA Reporting non-compliance with laws and regulations in terms of the code of conduct o What is our responsibilities in an audit o If it is not an RI, should we still report?


Course Objective:

The completion stage of the audit is of crucial importance. It is during the completion stage that the auditor reviews the evidence obtained during the audit together with the final version of the financial statements, with the objective of forming the auditor's opinion. This course covers some of the key requirements that are relevant at the completion stage. The practical implications of these requirements are explained by way of a simulated case study. By the end of this course, delegates should be able to complete an audit engagement and ensure the audit opinion is correct and supported by the necessary evidence


Who Should Attend?

This training will be presented on an Intermediate level. Trainees with a degree performing finalisation responsibilities will benefit in attending.

Individuals: R 1,380.00 (Incl. VAT)

CPD Hours: 6.5 hrs

Presenter: Lynette Badenhorst


Overview:

What happens when your audit files are selected for review by IRBA? What can be done to avoid negative findings during an IRBA Inspection? These questions have no easy answers. However, it is not impossible to overcome. What makes the process challenging is the staggering number of Auditing Standard requirements that need to be adhered to. The key approach is to: Identify which of the findings repeatedly make their way onto the IRBA Public Inspection Report, and Establish why there are repeated infringements.


Course Content:

During this course we will also be covering all the inspection findings from the most recent IRBA report (2017) and common mistakes to avoid. Some of the most relevant topics I will discuss are the following: 7 Step plan to comply with the ethical and independence requirements during the engagement 10 Significant matters that must be discussed with management � All the procedures that must be performed during client acceptance e.g. pre-conditions, declaration by management, client integrity and money laundering considerations � How to determine the correct desired audit risk to avoid over-auditing later during the audit How to perform powerful preliminary analytical procedures Calculating the correct performance materiality amount to avoid over-auditing All the different risk assessments e.g.: o Audit risk o Inherent risk o Control risk o Fraud risk o Detection risk o Significant risk o Presumed risk o Business risk o Risk of material misstatement Overall responses to risk at financial statement level Responses to significant risks at assertion level What the auditors responsibility is regarding internal controls e.g.: o When are controls relevant to the audit? o Design and testing of implementation (walk-through procedures) o Controls over significant risks General mistakes and issues noted on working papers relating to improper documentation Subsequent events Going concern Written representations Final materiality Evaluation of misstatements Final analytical review Making changes after lock down Audit report Reporting in terms of section 45 (RI) and NOCLAR. Specific attention will be given to the following high-risk areas: Testing of revenue and when to rebut or not 7 Step plan to test journals Estimates Related parties and transactions outside the normal course of business Sample sizes (test of control and substantive sampling)


Course Objective:

The aim of this course is to ensure that you have everything that is necessary in your audit file for it to comply with the Auditing Standards and to avoid inspection findings. Firms using the CaseWare Audit Methodology will be shown where in the software all the requirements are to be documented.


Who Should Attend?

This training will be presented at an advanced level and all seniors, Managers and Partners that form part of the review process will benefit

Individuals: R 2,760.00 (Incl. VAT)

CPD Hours: 13 hrs

Presenter: Yvonne Rossouw


Overview:

As trainees progress through their articles, so do their responsibilities. Unfortunately they need direction every time they take up a new mantle, and as we know how difficult it is to find time to provide the necessary guidance in the busy audit environment, we have created specific training sessions with this in mind. This course explains how audits should be planned to be performed effectively in terms of the ISAs. This course focuses on how to plan an audit, including assessing risk and how to obtain and document your understanding of the clients business and controls. Delegates will be faced with a practical case study and will have to perform the planning for the audit engagement in compliance with the standards. This course explains how audits can be planned and performed effectively on Caseware audit methodology , using the software to improve audit efficiency while maintaining audit quality.


Course Content:

The delegates will be provided with a case study including all the information necessary regarding the client to perform the planning section. They will then need to perform the following planning sections: Engagement continuance procedures o Identifying the risk of the engagement o Identifying ethical dilemmas o Whether pre-conditions are met o Should the engagement be accepted Assessing the engagement letter Obtaining an understanding of the entity through discussions with those charged with governance, including fraud questionairres. Identifying the Financial Statement Areas to be audited and the relevant information regarding these engagement Performing risk assessment o At Financial statements level o At Assertion level for every FSA Documenting system descriptions and performing walkthroughs Documenting the audit plan Documenting all of the above in the Caseware audit methodology software


Course Objective:

After attending this course delegates will have a thorough understanding of the following: Identifying the overall risk in accepting the engagement Drafting an appropriate engagement letter for a new engagement Obtaining an understanding of the entity and its environment and documenting this information in the appropriate format Obtaining an understanding of the ISAs information system and control activities Evaluating and documenting the risk of material misstatement at an overall financial statement level Understanding the concept of desired audit risk Evaluating and documenting the risk of material misstatement at the account balance level by assertion Evaluating and documenting the risk of fraud Identifying and documenting the significant risks that could result in material misstatement Identifying and documenting the factors that affect planning materiality and performance materiality Calculating and documenting a justifiable level of planning and performance materiality Identifying and documenting appropriate tests of internal controls, significant risk responses, required procedures, extended analytical procedures, extended tests of detail and sampling.


Who Should Attend?

This training will be presented on an intermediate level. Trainees with a degree, who will be involved in the planning of the audit and who needs an in-depth knowledge of the planning process using Caseware audit methodology should attend.

Individuals: R 345.00 (Incl. VAT)

CPD Hours: 1 hrs

Presenter: Tristan White


Overview:

Do you have one-hour to spare? Join us as we take a crash course look into tagging your clients� Annual Financial Statements (AFS) in XBRL using CaseWare Working Papers. Before we get hands on with the XBRL-tagging-simulation of a set of AFS, this session will also address the proposed Draft Companies Amendment Bill issued in September 2018 which now affects all companies and their Annual Return + AFS submission, whether audited or not. XBRL is now in full swing, are you ready to solve all your company / clients� XBRL tagging needs? Let us help you with this basic yet hands on course.


Course Content:

We will attempt to answer the following questions: o Who is NOW affected by the XBRL requirement, based on the Draft Companies Amendment Bill of 2018? o How do I actually tag my (or my client�s) AFS using CaseWare?


Course Objective:

Get rid of any uncertainty with respect to XBRL tagging. Empower you to be able to service your clients� XBRL tagging needs. Help clients meet their CIPC Annual Return deadline.


Who Should Attend?

Compilers / preparers of financial statements which will later be audited. Company / Close Corporation owners Other individuals who file their clients� annual returns. Auditors and accountants who need to provide feedback to clients.

Individuals: R 1,380.00 (Incl. VAT)

CPD Hours: 6.5 hrs

Presenter: Yvonne Rossouw


Overview:

Whether testing controls for operating effectiveness or the detail to substantiate account balances, a major part of an audit includes selecting items for testing.The Caseware audit methodology has specific templates to assist the auditor in selecting items for testing and to document the findings of these tests. ProBeta has developed a one day session which explains the methodology of selecting items and the documentation thereof.


Course Content:

The course content includes the following: - Principles of sampling and applying the Caseware audit methodology to sampling - ISA 530: Audit sampling - Different types of sampling - Selecting items for control tests - Selecting items for substantive tests (detail tests).


Course Objective:

By completing this practical course, delegates would be able to: - Select items for testing the operating effectiveness of control activities, using the Caseware audit methodology - Select items for testing the detail of account balances and transactions using the Caseware audit methodology - Conclude on the results of audit procedures from items selected in terms of the Caseware audit methodology


Who Should Attend?

Partners, managers and trainees of accounting and auditing firms.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2.5 hrs

Presenter: Lynette Badenhorst


Overview:

The IRBA Inspection findings consistently highlights issues related to internal control risk assessments, including the work performed to understand internal controls, identify significant risks and to consider and respond to information technology (IT) risks. Consideration of internal control is an area where auditors often find it difficult to comply. Auditors need to remember that some work on internal controls needs to be performed and documented on every audit file even if a fully substantive audit approach is adopted.


Course Content:

During this webinar the following important principles relating to internal controls will be discussed: Why is work on internal control necessary when auditors take a substantive approach? Which controls do auditors need to understand? What are the five interrelated components of internal controls that must be addressed by the auditor during all audits? Direct controls versus indirect controls Work effort for understanding each of the components of internal control When are controls relevant to the audit What is meant by controls over significant risks Deficiencies in internal controls Key issues for smaller entities What is the meaning of �testing design and implementation How many items must be selected for testing New requirements for assessing control risk at less than maximum Discussion of finding as indicated in the IRBA inspection reports Please note: The information covered in this webinar will be based on the newly released ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement (ED-315)


Course Objective:


Who Should Attend?

Any person responsible for the audit of financial statements e.g. engagement partners, team members assisting on the audit engagement, Engagement Quality Control Reviewers as well as anyone who is responsible for reviewing audit files.

CIPC and Companies Act

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Caryn Maitland


Overview:

With the various corporate scandals in recent times, many leaders and stakeholders in business have highlighted the role of a director. This webinar is aimed at refreshing delegates knowledge and discussing what it means to be a director of a company, highlighting the risks, responsibilities, duties and obligation that the role entails in business. We will also be looking at how to manage these risks, so that directors can get a good nights sleep!


Course Content:

We will look the following elements: 1) Who meets the definition of a director? 2) A refresh of the relevant sections of the Companies Act that affect directors 3) Appointment and removal of directors 4) The relationship between directors, shareholders and other stakeholders 5) Responsibilities, Code of Conduct and expectations of a director 6) Liability and indemnification of a director 7) Case studies of how directors can be held accountable 8) Tools in your toolbox to manage the risks of directorship


Course Objective:

After attending this webinar, a delegate will be able to understand the role, risks and responsibilities of being a director and how best to manage them.


Who Should Attend?

Any person who is interested in company law, management, corporate governance and being in business.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

Are you staying up to date with all the notices from the Companies Commissioner? In this quarterly webinar, we will be focusing on all notices, updates and judgements from the CIPC, the Companies Tribunal and the Consumer Ombud and Tribunal. In order to stay informed with matters that will affect your business, join us in discussing these items every three months. Whether you are a sole proprietor, an entrepreneur just starting out, or an established business, you will benefit from these sessions.


Course Content:

Our upcoming webinar will focus on the updates of the last three months, including the following: Companies Act o Draft Companies Amendment bill CIPC updates o Mandatory submission of annual financial statements (AFS) and financial accountability supplement (FAS) when filing annual returns as from 01 July 2018 o Penalties on late submissions of AFS o Annual return and the hard stop functionality o Guideline for applying as a business rescue practitioner o New email addresses for business rescue practitioners filing Companies Tribunal o Review of Compliance Notices by Companies Tribunal o Ruling: Removal of director by the Companies Tribunal o Ruling: Business rescue proceedings, votes and delays o Ruling: Minority shareholders� appraisal rights BEE matters o Non compliance with BBBEE findings - BEE Matrix National Consumer Tribunal o Recent cases and outcomes CGSO o Recent case studies


Course Objective:

Individuals: R 563.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

As from the 1 January, all companies must complete a compliance questionnaire when submitting an annual return. This questionnaire refers to certain sections within the Companies Act and the regulations and require the directors to confirm whether they complied or not. Join us on this webinar as we discuss the specific sections within the Act for which compliance must be confirmed, the requirements of these sections, and when it would not be applicable.


Course Content:

What is the purpose of the checklist Which sections does compliance need to be confirmed with What are the requirements of these sections Whose duty is it to complete the list Practical example of how to complete the checklist on CIPC portal Consequences of non-compliance


Course Objective:


Who Should Attend?

Auditors,Bookkeepers, Financial accountants, and Compliance officers

Individuals: R 345.00 (Incl. VAT)

CPD Hours: 1 hrs

Presenter: Yvonne Rossouw


Overview:

Since the Companies Act of 2008 became effective in 2011, many companies have changed their assurance engagements from an audit to an independent review or a compilation. A lot of companies, however, still undergo an audit, even when it is not necessary. Join us as we discuss the requirements of section 30 and regulation 28 and 29 of the Companies Act and look at when an audit is necessary and what other forms of assurance exists.


Course Content:

� Companies Act requirements � Audit vs Independent review o What engagement is necessary � How to calculate the public interest score � What is meant by holding assets in a fiduciary capacity � What is meant by internally compiled � The owner-managed exemption � MOI audits � Other types of assurances � Who can perform which engagement o What is meant by the word independent? o Who is an accounting professional? � Main differences of each engagement type


Course Objective:


Who Should Attend?

☒Auditors ☒Bookkeepers ☒Financial accountants

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

The Companies Act Amendment Bill was published on 21 September 2018. For the first time in 10 years, we will see significant changes and strengthened regulations. But how does this affect companies and their responsibilities? From clarified turn around times, to increased disclosure responsibilities, all companies should be aware of the effect these changes will bring. Join us for this two-hour session, where we will discuss all the changes and their impact on companies, their directors, consultants, accountants and auditors.


Course Content:

The following will be covered during this session: Changes to definitions Amendment to MOI No more delays Increased access to information Disclosure of directors remuneration Annual return and XBRL submission of financial statements Validation of shares Financial assistance for shares Approval of share buy backs Reports to be tabled and discussed at shareholders meeting Social and ethics committee Auditor requirements Impact of Financial Sector Regulation Act Application of takeover regulations to private companies Alternative dispute resolution Changes to the Companies Tribunal Functions of Financial Reporting Standards Council


Course Objective:


Who Should Attend?

This session is aimed at all interested parties who are involved in the statutory obligations of registered companies.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

Every company that is registered in South Africa must comply with the Companies Act. That includes any Close Corporation. Are you aware of the implications of the Companies Act and how it affects your company or those of your clients? Join us on this series of webinars as we discover and unpack the implications of the Companies Act, the rights and responsibilities of shareholders and directors and the consequences of non-compliance. In this session we will discuss the applicability of the Act, why it exists, and how companies are registered in terms of the Companies Act.


Course Content:

The following will be covered during this session: Overview of the Act Why is it important and who should comply Types of Companies The Companies Tribunal and their mandate Registration of a company in terms of the Companies Act Memorandum of Incorporation Validity of Company actions and contracts Reckless trading


Course Objective:


Who Should Attend?

This session is aimed at all interested parties who are involved in the statutory obligations of registered companies.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

Every company that is registered in South Africa must comply with the Companies Act. That includes any Close Corporation. Are you aware of the implications of the Companies Act and how it affects your company or those of your clients? Join us on this series of webinars as we discover and unpack the implications of the Companies Act, the rights and responsibilities of shareholders and directors and the consequences of non-compliance. In this session we will discuss the records that must be kept by Companies, the records that must be submitted and who has access to these company records.


Course Content:

The following will be covered during this session: Company records to be kept and location Access to be provided to records Financial year and Annual financial statements Audit requirements Directors remuneration report Annual return and other filing responsibilities


Course Objective:


Who Should Attend?

This session is aimed at all interested parties who are involved in the statutory obligations of registered companies.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

Every company that is registered in South Africa must comply with the Companies Act. That includes any Close Corporation. Are you aware of the implications of the Companies Act and how it affects your company or those of your clients? Join us on this series of webinars as we discover and unpack the implications of the Companies Act, the rights and responsibilities of shareholders and directors and the consequences of non-compliance. In this session we will discuss the requirements regarding the issue and subscription of shares, and the rights attached to shares.


Course Content:

The following will be covered during this session: What are shares Rights associated with shares Subscription and issue of shares Options Other securities Dividends Evidence for securities Beneficial interest in securities


Course Objective:


Who Should Attend?

This session is aimed at all interested parties who are involved in the statutory obligations of registered companies.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

Every company that is registered in South Africa must comply with the Companies Act. That includes any Close Corporation. Are you aware of the implications of the Companies Act and how it affects your company or those of your clients? Join us on this series of webinars as we discover and unpack the implications of the Companies Act, the rights and responsibilities of shareholders and directors and the consequences of non-compliance. In this session we will discuss the requirements regarding the public offering of shares and the process to ensure it is done correctly.


Course Content:

The following will be covered during this session: What is a public offering Advertisements Restrictions Prospectus Liability of experts and others Qualifying employee share scheme


Course Objective:


Who Should Attend?

This session is aimed at all interested parties who are involved in the statutory obligations of registered companies.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

Every company that is registered in South Africa must comply with the Companies Act. That includes any Close Corporation. Are you aware of the implications of the Companies Act and how it affects your company or those of your clients? Join us on this series of webinars as we discover and unpack the implications of the Companies Act, the rights and responsibilities of shareholders and directors and the consequences of non-compliance. In this session we will discuss the governance of companies. This includes the directors, secretary, committees


Course Content:

The following will be covered during this session: Rights and responsibilities of directors Appointment and removal of directors Board committees (Including those required by the King Code) Board meetings Company Secretary Company Auditor


Course Objective:


Who Should Attend?

This session is aimed at all interested parties who are involved in the statutory obligations of registered companies.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

Every company that is registered in South Africa must comply with the Companies Act. That includes any Close Corporation. Are you aware of the implications of the Companies Act and how it affects your company or those of your clients? Join us on this series of webinars as we discover and unpack the implications of the Companies Act, the rights and responsibilities of shareholders and directors and the consequences of non-compliance. In this session we will discuss the process of business rescue, winding up and de-registration.


Course Content:

The following will be covered during this session: Business rescue proceedings Business rescue practitioners Rights of affected persons during the business rescue process Business rescue plan Winding up of solvent companies Dissolution of companies Removal from register


Course Objective:


Who Should Attend?

This session is aimed at all interested parties who are involved in the statutory obligations of registered companies.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

Every company that is registered in South Africa must comply with the Companies Act. That includes any Close Corporation. Are you aware of the implicaations of the Companies Act and how it affects your company or those of your clients? Join us on this series of webinars as we discover and unpack the implications of the Companies Act, the rights and responsibilities of shareholders and directors and the consequences of non-compliance. In this session we will discuss the requirements for fundamental transactions such as disposals of greater parts of assets and mergers and amalgamations. We will also look at takeovers


Course Content:

The following will be covered during this session: Disposal of all or greater parts of assets Amalgamation or merger Scheme of arrangement Takeovers Mandatory offers Complaints


Course Objective:


Who Should Attend?

This session is aimed at all interested parties who are involved in the statutory obligations of registered companies.

Individuals: R 885.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Yvonne Rossouw


Overview:

Are you a Director of a Company incorporated under the Companies Act? Then this session is for you. As a director, you are responsible for running the company in such a way that promotes the success of the company. This means to deal in good faith, act in the best interest of the company and ensure compliance with laws and regulations. The Companies Act requires that directors perform certain vital duties, and it is important that all directors understand these requirements. Whether you are a brand new director or need a refresher on the requirements, this session will give you the information needed to understand your duties under the Companies Act and other important standards and legislation.


Course Content:

The following will be covered during this session: � What is a director? o , Executive and non-executive directors, o Prescribed directors � What makes a good director � Rights and responsibilities of directors as per the Companies Act o Important Companies Act requirements for the business � The relationship between directors, shareholders and other stakeholders � The liability of a director � The board of directors and subcommittees � Professional Ethics � Other important legislation that may affect your business o POPI o Anti-money laundering


Course Objective:

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Mariette Muller


Overview:

The roles and responsibilities of directors have changed dramatically. The laws and regulations by which a director must live and die have become encompassing and as such a director must understand them. The course will set out in a high-level and summative manner the role and responsibilities of a director.


Course Content:

Executive and non-executive directors What makes a good director Professional Ethics Companies Act 71 of 2008 King IV Report and Corporate Governance What about POPI, FICA, and other Legislation?


Course Objective:

The delegates will gain a high-level understanding of the laws and regulations that govern the actions of a director.


Who Should Attend?

Any potential director or newly appointed director who needs to understand the encompassing role of a director. The course will have value to long-serving directors who need to refresh their knowledge to understand how their roles have changed.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

We all know the effect the economy can have on a business. Whether it is a worldwide pandemic, or a new competitor, there is always something that threatens a company�s financial position. As such it is important for directors, managers, and owners to be aware of their going concern position. Going concern is also a fundamental principle to the preparation of financial statements, and auditors should assess it properly. Join us in this session as we unpack the importance of going concern, how to evaluate your going concern and when to consider business rescue or liquidation.


Course Content:

The importance of going concern Assessing going concern o Financial indicators o Operational indicators o Other indicators � Auditing the going concern principle � Going concern during the COVID pandemic � Business rescue in terms of the Companies Act � Liquidation proceedings


Course Objective:


Who Should Attend?

Financial managers, Auditors, Bookkeepers, Financial accountants, Audit manager, and Audit partners

Individuals: R 264.50 (Incl. VAT)

CPD Hours: 1 hrs

Presenter: Yvonne Rossouw


Overview:

Since the Companies Act of 2008 became effective in 2011, many companies have changed their assurance engagements from an audit to an independent review or a compilation. A lot of companies, however, still undergo an audit, even when it is not necessary. Join us as we discuss the requirements of section 30 and regulation 28 and 29 of the Companies Act and look at when an audit is necessary and what other forms of assurance exists.


Course Content:

Audit requirements as per the Companies Act PIScore calculation What is meant by holding assets in a fiduciary capacity What is meant by internally compiled The owner-managed exemption MOI audits Other types of assurances


Course Objective:


Who Should Attend?

Financial managers, Auditors,Bookkeepers, and Financial accountants

Individuals: R 368.00 (Incl. VAT)

CPD Hours: 1 hrs

Presenter: Tristan White


Overview:

All companies that are required to have their financial statements audited, are subject to the XBRL tagging requirement. Does that include you and your clients, and what does it mean for their financial statements? How much more of a burden does this place on the auditor and compiler? Join us for a quick start guide on the implications of the XBRL requirement from the CIPC


Course Content:

We will attempt to answer the following questions: What new requirements are there in 2020? What is XBRL? Who is affected by the XBRL requirement? What is now required of my entity? Where did this requirement come from? What does the XBRL AFS submission deadline mean? Will I be on time?


Course Objective:


Who Should Attend?

Auditors, Financial accountants, Audit managers, Audit partners, and compliance officers

Individuals: R 345.00 (Incl. VAT)

CPD Hours: 1 hrs

Presenter: Tristan White


Overview:

All companies that are required to have their financial statements audited, are subject to the XBRL tagging requirement. -- Does that include you and your clients, and what does it mean for their financial statements? -- How much more of a burden does this place on the auditor and compiler? Join us for a quick start guide on the implications of the XBRL requirement from the CIPC.


Course Content:

We will attempt to answer the following questions: � What new requirements are there in 2020? � What is XBRL? � Who is affected by the XBRL requirement? � What is now required of my entity? � Where did this requirement come from? � What does the XBRL AFS submission deadline mean? � Will I be on time?


Course Objective:


Who Should Attend?

Auditors, Financial accountants, Audit managers, Audit partners, and compliance officers

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

XBRL? Are your clients asking you as the auditor / accountant what XBRL / iXBRL is, and you are left tongue-tied? Introducing the latest requirement for annual financial statements submission applicable to all companies that are audited. The Companies Intellectual Property Commission or �CIPC� has issued a compliance deadline that is effective from 1 July 2018. This entails that all entities that are required to have their annual financial statements audited, will need to submit their XBRL-compliant financial statements to the CIPC as part of their annual return submission. Does this place any more of a burden on a Company and Close Corporation? Join us for a quick start guide on the implications of this new XBRL requirement from the CIPC.


Course Content:

We will attempt to answer the following questions: o What is XBRL? o Who is affected by the XBRL requirement? o What is now required of my entity? o Where did this requirement come from? o What does the 1 July 2018 deadline mean? o Will I be in time?


Course Objective:

Allay any fear or uncertainty you may have with respect to what the impact of this new XBRL requirement is. Unpack the implications of the CIPC XBRL compliance requirement on your company / close corporation audited financial statements. Assist auditing / accounting practitioners with their understanding of XBRL so they can be in a position to give an informed response to their respective clients.


Who Should Attend?

Company / Close Corporation owners Other individuals who file their clients� annual returns. Entities who are required to be audited based on their Founding Statement / Memorandum of Incorporation / Companies Regulations / Companies Act and Voluntarily. Compilers / preparers of financial statements which will later be audited. Auditors and accountants who need to provide feedback to clients.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

XBRL Are your clients asking you as the auditor / accountant what XBRL / iXBRL is, and you are left tongue-tied? Introducing the latest requirement for annual financial statements submission applicable to all companies that are audited. The Companies Intellectual Property Commission or �CIPC� issued a compliance deadline effective one year ago, on 1 July 2018. This entails that all entities that are required to have their annual financial statements audited, will need to submit their XBRL-compliant financial statements to the CIPC as part of their annual return submission. Does this place any more of a burden on a Company and Close Corporation? Join us for a quick start guide on the implications of the one year old XBRL requirement from the CIPC.


Course Content:

We will attempt to answer the following questions: o What new? o What is XBRL? o Who is affected by the XBRL requirement? o What is now required of my entity? o Where did this requirement come from? o What does the 1 July 2018 deadline mean? o Will I be in time?


Course Objective:

Allay any fear or uncertainty you may have with respect to what the impact of this new XBRL requirement is. Unpack the implications of the CIPC� XBRL compliance requirement on your company / close corporation�audited financial statements. Assist auditing / accounting practitioners with their understanding of XBRL so they can be in a position to give an informed response to their respective clients.


Who Should Attend?

o Company / Close Corporation owners o Other individuals who file their clients� annual returns. o Entities who are required to be audited based on their Founding Statement / Memorandum of o Incorporation / Companies Regulations / Companies Act and Voluntarily. o Compilers / preparers of financial statements which will later be audited. o Auditors and accountants who need to provide feedback to clients.

Corporate Governance

Individuals: R 885.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Yvonne Rossouw


Overview:

Auditors and accountants provide various services under the Companies Act, and should understand the legal requirements underpinning these services. Join us in this informative session as we work through the Companies Act from the perspective of an accountant and auditor and discuss the sections that have a direct impact on the work they perform.


Course Content:

� Accountants may provide services for their clients in terms of the Companies Act � Registering companies � Amending information � Accounting services � Compiling financial statements � Submitting annual return � Keeping statutory documents � Auditors need to audit the financial statements and the impact of the Companies Act thereon � What engagement is required � Auditing compliance of the COMPANY � Auditing compliance of the AFS � In all instances, you need to advise your client and if Non-compliance is identified, respond to it


Course Objective:


Who Should Attend?

☒Auditors ☒Bookkeepers ☒First year SAICA Trainees ☒Second year SAICA trainees ☒Third year SAICA trainees ☒Fourth year SAICA trainees ☒Fifth year SAICA trainees ☒Audit mangers ☒Audit partners

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Caryn Maitland


Overview:

The Institute of Directors in Southern Africa (IoDSA) have released the King IV Report on Corporate Governance on 1 November 2016. Now is the perfect time to take a look at the changes it brings along and consider the implications and benefits that King IV and good corporate governance can bring to your organisation Managing business to the current turbulent times, is extremely challenging when every day brings new threats and opportunities to be evaluated and navigated through by business owners and directors. Good corporate governance gives directors a tool to use to manage and assess this risk, as well as safeguard themselves. The aim of King IV will be simplicity and ease. It is an outcome based rather than rules based approach. With this in mind, we are presenting a 2 hour webinar which is aimed at introducing the new King IV report on Corporate Governance and considering how it may affect you, your business as well as that of your clients. This webinar will enable you to familiarise yourself thoroughly with the King IV Code, with a special emphasis on the SME sector. We would suggest that you also encourage your clients to also attend this webinar in order for them to create a better understanding of the King IV report.


Course Content:

Exploring the challenging landscape that directors find themselves navigating in South Africa in 2017 and exposing the risks that directors face Understanding the Corporate Governance Codes in South Africa, including their impact on the SME environment Using Corporate Governance to manage your risk Overview of KING IV The SME Sector considerations.


Course Objective:

After attending this webinar, delegates will have gained an understanding of the importance of good Corporate Governance and what King IV is all about.


Who Should Attend?

Any person who is interested in King IV and Corporate Governance will find this session very beneficial.

Level: Basic

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Marlene van der Mescht


Overview:

The course will enable attendees to understand and apply the core concepts of risk management in public sector and to inform policy decision and strategic decision-making processes about the importance of risk management in the various public sector environments. The course information is shared against the background of the Public Sector Risk Management Framework.


Course Content:

Introduction to risk management and the Public Sector Risk Management Framework Purpose, applicability and background of risk management Creating a risk enabling environment Integration of risk management activities The risk management model risk identification, assessment, response, communication and reporting and risk monitoring


Course Objective:

Attendees will obtain knowledge and an understanding on the core principles of risk management and the implementation of a risk management model in their organisation.


Who Should Attend?

Chief risk officers Risk managers Any public sector official responsible for risk management CPD attendees

Level: Basic

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Marlene van der Mescht


Overview:

This course aims to provide an understanding of the roles and responsibilities of public entity officials with regards to risk management. Attendees will gain knowledge on how to identify potential risk scenarios and understand risk assessment procedures as well as methods to avoid and manage risk by implementing a risk management system. The course information is shared against the background of the Public Sector Risk Management Framework.


Course Content:

Overview of the risk management model in public sector Risk governance versus risk management Risk management - roles and responsibilities Performance and evaluation of risk management


Course Objective:

Attendees will obtain an understanding about the roles and responsibilities of risk management officials working in a public sector environment, how to apply risk management principles consistently and to continually plan and implement risk management.


Who Should Attend?

Chief risk officers Risk managers Any public sector officials responsible for risk management CPD attendees

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Caryn Maitland


Overview:

This webinar is aimed at introducing the new King IV report on corporate governance and considering how it may affect you.


Course Content:

We will look the following elements: 1) What is Corporate Governance? 2) Evolution of King (from the first report to the last) 3) Overview to KING IV 4) The SME Sector considerations


Course Objective:

After attending this webinar, a delegate will be able to understand the importance of good corporate governance and what King IV is about.


Who Should Attend?

Any person who is interested in King IV and corporate governance.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Mariette Muller


Overview:

This course is aimed at introducing the King IV� Report on Corporate Governance and determining the effect that it will have.


Course Content:

Introduction to King IV How is it different to King III? Philosophies in the Report Applying the Report Implementation in different sectors


Course Objective:

The delegate will have a high-level understanding of what the King IV� Report sets out and applying the report.


Who Should Attend?

Any financial or non-financial person who will be affected by King IV or is interest in King IV and what it means.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Caryn Maitland


Overview:

Managing business to the current turbulent times, is extremely challenging when every day brings new threats and opportunities to be evaluated and navigated through by business owners and directors. Good corporate governance gives directors a tool to use to manage and assess this risk, as well as safeguard themselves.


Course Content:

This workshop will unpack the following: Exploring the challenging landscape that directors find themselves navigating in South Africa in 2018 Exposing the risks that directors face Looking at an overview of the Corporate Governance Codes in South Africa (King IV), with focus on their impact on the SME and NPO environment Using Corporate Governance to manage your risk through practical considerations


Course Objective:

After attending this webinar, a delegate will be able to understand the importance of good corporate governance and how implementing King IV can assist you in managing risk. This webinar will be introducing the new King IV Report On Corporate Governance and considering how it may affect accounting professionals.


Who Should Attend?

Any person who is interested in King IV and corporate governance and the fiduciary responsibilities of directors

Draftworx

Individuals: R 563.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

If you are using Draftworx to perform your audit engagements, then this series is for you! From first time users to those who just need a refresher, these 6 sessions will take you through the audit process within Draftworx RAC and explain how to complete working papers and how the methodology works. We will also tie each working paper to their Auditing Standard to ensure the users understand the requirements. Session one will focus on the pre-engagement procedures regarding client acceptance, materiality and scoping.


Course Content:

The audit process Draftworx Methodology Starting a new engagement Accepting your client Ethical considerations Materiality � Scoping The following documents will be addressed: o 10.00 Engagement acceptance and continuance o 10.02 Audit Firms Independence o 10.03 Individual team member independence declaration o 10.04 Accounting Framework o 10.05 Competencies and Independence evaluation of Engagement team o 10.10 Planning Materiality o 10.15 Audit type selection o 10.20 Identification of audit sections o 10.25 Engagement setup signoff o 10.30 Audit Engagement letter


Course Objective:


Who Should Attend?

Auditors, First year SAICA Trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, and Audit partners

Individuals: R 563.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

If you are using Draftworx to perform your audit engagements, then this series is for you! From first time users to those who just need a refresher, these 6 sessions will take you through the audit process within Draftworx RAC and explain how to complete working papers and how the methodology works. We will also tie each working paper to their Auditing Standard to ensure the users understand the requirements. Session two will focus on obtaining an understanding of the entity and identifying the risk of error and fraud.


Course Content:

Preliminary analytical review Discussions with management Inherent risk identification Fraud risk identification The following documents will be addressed: o 11.05 Opening balances - new engagements o 11.10 Opening balances - continuing engagement" o 11.20 Review of prior year audit report and management report o 11.25 Preliminary Analytical o 12.10 Understanding the nature of the entity o 12.25 Laws and Regulations o 12.30 Review Discussion of Minutes of management meetings o 12.15 Fraud discussion of Those charged with governance o 12.60 Common fraud risk o 12.70 ISA 240 considerations


Course Objective:


Who Should Attend?

Auditors, First year SAICA Trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, and Audit partners

Individuals: R 563.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

If you are using Draftworx to perform your audit engagements, then this series is for you! From first time users to those who just need a refresher, these 6 sessions will take you through the audit process within Draftworx RAC and explain how to complete working papers and how the methodology works. We will also tie each working paper to their Auditing Standard to ensure the users understand the requirements. Session three will focus on obtaining an understanding of the entity and specifically documenting internal controls.


Course Content:

Controls at entity level Controls at assertion level IT controls The following documents will be addressed: o 12.20 Agenda for discussions with those charged with governance o 12.40 Entity level controls o 12.45 General IT controls o 12.35 Reliance on Internal audit o System descriptions o 12.95 Risk identification signoff o 11.15 Engagement team discussion agenda documentation o 12.05 Overall audit strategy


Course Objective:


Who Should Attend?

Auditors, First year SAICA Trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, and Audit partners

Individuals: R 563.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

If you are using Draftworx to perform your audit engagements, then this series is for you! From first time users to those who just need a refresher, these 6 sessions will take you through the audit process within Draftworx RAC and explain how to complete working papers and how the methodology works. We will also tie each working paper to their Auditing Standard to ensure the users understand the requirements. Session four will focus on the assessment of risks and the audit plan to respond to these risks. We will also take a look at the audit program and how to ensure you planned enough work.


Course Content:

Fraud risk assessment Business risk assessment Significant risks Audit programs The following documents will be addressed: o 15.05 Fraud RAC o 16.05 Business RAC o 17.05 Audit Plan o 18.00 Planning Signoff o 18.05 Revised Materiality


Course Objective:


Who Should Attend?

Auditors, First year SAICA Trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, and Audit partners

Individuals: R 563.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

If you are using Draftworx to perform your audit engagements, then this series is for you! From first time users to those who just need a refresher, these 6 sessions will take you through the audit process within Draftworx RAC and explain how to complete working papers and how the methodology works. We will also tie each working paper to their Auditing Standard to ensure the users understand the requirements. Session five will focus on the final documents of the audit file such as subsequent events and the evaluation of misstatements.


Course Content:

Going concern Subsequent events Final analytical review The following documents will be addressed: o 03.15 Going Concern o 03.20 Subsequent events o 02.15 Final analytical review o 02.05 Materiality summary o 02.10 Schedule of Identified Misstatements o 05.05 Overall Partner Evaluation o 06.05 Audit signoff control sheet o 01.05 Engagement Partner responsibility checklist o 04.05 Matters for follow-up on the next audit


Course Objective:


Who Should Attend?

Auditors, First year SAICA Trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, and Audit partners

Individuals: R 552.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

If you are using Draftworx to perform your audit engagements, then this series is for you! From first time users to those who just need a refresher, these 6 sessions will take you through the audit process within Draftworx RAC and explain how to complete working papers and how the methodology works. We will also tie each working paper to their Auditing Standard to ensure the users understand the requirements. Session six will focus on the reporting elements during an audit.


Course Content:


Course Objective:

Reporting to management on deficiencies Obtaining management rep letter Reporting NOCLAR and Reportable Irregularities Audit report The following documents will be addressed: o 03.10 Other Information in AFS o 03.25 Reportable irregularities o 03.30 Laws and Regulations o 06.40 Management report template o 03.35 Key Audit Matters o 06.45 Management Rep Letter o 03.05 Final Fraud Impact o 01.00 Withdrawal from engagement o 07.00 EQCR


Who Should Attend?

Auditors, First year SAICA Trainees, Second year SAICA trainees, Third year SAICA trainees, Fourth year SAICA trainees, Fifth year SAICA trainees, Audit managers, and Audit partners

Individuals: R 1,495.00 (Incl. VAT)

CPD Hours: 13 hrs

Presenter: Tristan White


Overview:

Finalising an audit file is more than just a signature. Before the audit report can be signed, an audit file must be finalised and the evidence obtained reviewed to ensure the proper opinion is being expressed. The auditor may also have other reporting obligations that needs to be considered. Ensure your team members know how to assess whether or not enough evidence was obtained to substantiate your opinion and avoid practical pitfalls and deficiencies. This course focuses on finalising an audit file in Draftworx and ensuring compliance with the standards and increasing audit quality


Course Content:

The delegates will be provided with a case study including all the information necessary regarding the client to perform the finalisation section. They will then need to complete the audit using Draftworx. The following sections will be done: � Sampling � Related parties o Identifying the related parties o Testing the transactions and balances o Testing the disclosure � Litigation and claims o Identifying a possible contingent liability and commitments � Going concern o Evaluate the client plan o Audit the cash flow forecast � Subordination agreements and insolvencies � Subsequent events o Identifying the subsequent events o Documenting the treatment o Assessing the impact on the financial statements � Final/Overall analytical review � External confirmations � Evaluations of misstatements o Calculating Final Materiality o Evaluating individual material misstatements o Evaluating qualitative material misstatements o Assessing the effect of uncorrected misstatements � Reporting to management on deficiencies in internal controls o Difference between deficiencies and significant deficiencies � Obtaining written representations � Deciding on the type of opinion and setting up the audit report i.r.o. the new revised ISA 700 � Including KAM�s into the report i.r.o. the new revised ISA 701 � Reporting to IRBA i.r.o. Reportable irregularities. o What is a reportable irregularity o Practical exercise on identifying a reportable irregularity o How to report to IRBA � Reporting non-compliance with laws and regulations in terms of the code of conduct o What is our responsibilities in an audit o If it is not an RI, should we still report?


Course Objective:

The completion stage of the audit is of crucial importance. It is during the completion stage that the auditor reviews the evidence obtained during the audit together with the final version of the financial statements, with the objective of forming the auditor's opinion. This course covers some of the key requirements that are relevant at the completion stage. The practical implications of these requirements are explained by way of a simulated case study. By the end of this course, delegates should be able to complete an audit engagement and ensure the audit opinion is correct and supported by the necessary evidence.


Who Should Attend?

Third year SAICA trainees Fourth year SAICA trainees Fifth year SAICA trainees Audit mangers Audit partners Auditors

Individuals: R 1,495.00 (Incl. VAT)

CPD Hours: 13 hrs

Presenter: Tristan White


Overview:

Audit is not like a box of chocolates, planning is key. A majority of the IRBA audit findings are on the planning section of an audit file, which indicates a lack of understanding of the documentation requirements. Incorrect planning can also lead to over or under auditing. Ensure that your team members understand the importance of planning and know exactly what is required on the audit file to ensure that the audit is performed effectively and efficiently. This course explains how audits can be planned and performed effectively on Draftworx, using the software to improve audit efficiency while maintaining audit quality.


Course Content:

The delegates will be provided with a case study including all the information necessary regarding the client to perform the planning section. They will then need to perform the following planning sections: � Engagement continuance procedures o Identifying the risk of the engagement o Identifying ethical dilemmas o Whether pre-conditions are met o Should the engagement be accepted � Assessing the engagement letter � Obtaining an understanding of the entity through discussions with those charged with governance, including fraud questionairres. � Identifying the Financial Statement Areas to be audited and the relevant information regarding these � Calculating the overall and performance materiality for the engagement � Performing risk assessment o At Financial statements level o At Assertion level for every FSA � Documenting system descriptions and performing walkthroughs � Deciding on an audit strategy � Documenting the audit plan � Documenting all of the above in the Draftworx software


Course Objective:

After attending this course delegates will have a thorough understanding of the following: � Identifying the overall risk in accepting the engagement � Drafting an appropriate engagement letter for a new engagement � Obtaining an understanding of the entity and its environment and documenting this information in the appropriate format � Obtaining an understanding of the entity�s information system and control activities � Evaluating and documenting the risk of material misstatement at an overall financial statement level � Understanding the concept of desired audit risk � Evaluating and documenting the risk of material misstatement at the account balance level by assertion � Evaluating and documenting the risk of fraud � Identifying and documenting the significant risks that could result in material misstatement � Identifying and documenting the factors that affect planning materiality and performance materiality � Calculating and documenting a justifiable level of planning and performance materiality � Identifying and documenting appropriate tests of internal controls, significant risk responses, required procedures, extended analytical procedures, extended tests of detail and sampling. Please note: This course is based on a practical case study


Who Should Attend?

Auditors Second year SAICA trainees Third year SAICA trainees Audit mangers Audit partners

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

XBR Are your clients asking you as the auditor / accountant what XBRL / iXBRL is, and you are left tongue-tied? The Companies Amendment bill will make submission of financial statements using XBRL compulsory to all companies as part of their annual return submission. Are you ready? Join us for a quick start guide on the implications of this XBRL requirement from the CIPC.


Course Content:

Our upcoming webinar will focus on the following aspects: What is XBRL? Who is affected by the XBRL requirement? What is now required of my entity? Where did this requirement come from? How can I use DraftWorx to help me submit my financials in XBRL format?


Course Objective:


Who Should Attend?

This will be a basic training session aimed at Company / Close Corporation owners Other individuals who file their clients annual returns. Compilers / prepares of financial statements Auditors, accountants and consultants who need to provide feedback to clients.

Ethics

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Jan Dijkman


Overview:

The presentation deals with the practical application of the fundamental principles of the Code of Professional Conduct by means of case studies and recent disciplinary matters. The basic principles of Professional Indemnity (PI) insurance will be explained, as well as the lessons the professional accountant can learn from PI trends to avoid ethical dilemmas.


Course Content:

Brief recap of the fundamental principles of the Code of Professional Conduct Recent disciplinary matters and the application of the fundamental principles Professional Indemnity (PI) insurance explained, trends explored and guidance given on practice risk management Lessons to be learned from disciplinary and PI trends


Course Objective:

The aim of this session is to provide practical guidance to accountants to (hopefully) avoid making the same ethical mistakes as others have, and thereby avoid the stress and trauma of litigation and disciplinary hearings. The ethical fundamental principles will be supported by practical experience from disciplinary and PI trends.


Who Should Attend?

Any accountant seeking to learn from the mistakes of others and thereby gain experience in exercising professional judgment through these disciplinary lessons. Accountants seeking to gain an understanding of the need for PI insurance and related risk management for their practices.

Individuals: R 690.00 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Corlia Faurie


Overview:

Maintaining ethics has never been more important and necessary for accounting professionals. With increasing pressure and limited time, a declining economy and no shortage of other factors that might impact and impair our professional behaviour, it is crucial to ensure that ethical standards are upheld. ProBeta offers an interactive training session on ethics for professional accountants in business, to provide insight into professional ethics and the relevant Codes of Conduct and to enable the professional to identify and address ethical dilemmas. This course is not part of a series, but is a stand-alone, once-off course. Alternative dates are merely listed to accommodate different schedules - the same course will be presented on all the alternative dates. *DISCLAIMER: THIS COURSE IS NOT INTENDED TO PROVIDE FULL SATISFACTION OF ALL THE SAICA CPD REQUIREMENTS ON ETHICS ACTIVITIES, BUT SERVES AS A METHOD TO ADDRESS DEVELOPMENTAL NEEDS AND SUPPLEMENT CPD ACTIVITIES. MEMBERS ARE STILL RESPONSIBLE TO ENSURE THAT THEY HAVE PERFORMED THE RELEVANT SELF-ASSESSMENTS AND REFLECTION ACTIVITIES REQUIRED IN TERMS OF THE CPD POLICIES OF THESE REGULATORY BODIES. THIS COURSE IS ALSO NOT SUITABLE FOR THE COMPLETION OF THE C9 COMPULSORY ETHICS FOR SAICA TRAINEES - PLEASE REFER TO THE SEPARATE PROGRAMME THAT WE HAVE AVAILABLE FOR THIS ON THE MYSKILLS PORTAL*


Course Content:

The course will address the following: � An overview of the elements of personal and business ethics and how it impacts the accounting professional � All the relevant requirements of both the IESBA and SAICA Code of Conduct applicable to Professional Accountants in Business, including: o An overview of the conceptual framework, and the process of identifying and addressing threats to ethical principles o Specific coverage on threat indicators from the Code and how to address them, including a discussion of the most common areas prone to unethical behaviour in practice o Specific matters regarding the response to NOCLAR


Course Objective:


Who Should Attend?

Financial managers Bookkeepers Financial accountants Ethics officers

Individuals: R 690.00 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Corlia Faurie


Overview:

Maintaining ethics has never been more important and necessary for accounting professionals. With increasing pressure and limited time, a declining economy and no shortage of other factors that might impact and impair our professional behaviour, it is crucial to ensure that ethical standards are upheld. ProBeta offers an interactive training session on ethics for professional accountants in public practice conducting non-assurance services, to provide insight into professional ethics and the relevant Codes of Conduct and to enable the professional to identify and address ethical dilemmas. This course is not part of a series, but is a stand-alone, once-off course. Alternative dates are merely listed to accommodate different schedules - the same course will be presented on all the alternative dates. *DISCLAIMER: THIS COURSE IS NOT INTENDED TO PROVIDE FULL SATISFACTION OF ALL THE IRBA AND SAICA CPD REQUIREMENTS ON ETHICS ACTIVITIES, BUT SERVES AS A METHOD TO ADDRESS DEVELOPMENTAL NEEDS AND SUPPLEMENT CPD ACTIVITIES. MEMBERS ARE STILL RESPONSIBLE TO ENSURE THAT THEY HAVE PERFORMED THE RELEVANT SELF-ASSESSMENTS AND REFLECTION ACTIVITIES REQUIRED IN TERMS OF THE CPD POLICIES OF THESE REGULATORY BODIES. THIS COURSE IS ALSO NOT SUITABLE FOR THE COMPLETION OF THE C9 COMPULSORY ETHICS FOR SAICA TRAINEES - PLEASE REFER TO THE SEPARATE PROGRAMME THAT WE HAVE AVAILABLE FOR THIS ON THE MYSKILLS PORTAL*


Course Content:

The course will address the following: � An overview of the elements of personal and business ethics and how it impacts the accounting professional � All the relevant requirements of both the SAICA and IRBA Code of Conduct applicable to Professional Accountants in Public Practice conducting non-assurance services, including o An overview of the conceptual framework, and the process of identifying and addressing threats to ethical principles o Specific coverage on threat indicators from the Code and how to address them, including a discussion of the most common areas prone to unethical behaviour in practice o Specific matters regarding the response to NOCLAR o This session excludes the elements for audit and assurance services. For a full session on ethics for these services, please refer to the separate sessions that are available


Course Objective:


Who Should Attend?

Investment managers Financial managers Auditors Bookkeepers Financial accountants Audit managers Audit partners Engagement Quality Control Reviewers Ethics officers

Individuals: R 563.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Lynette Badenhorst


Overview:

The ethical and independence requirements applying to auditors are legally enforceable and are located within the following legislation and standards: ISQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, and Other Assurance Engagements Auditing Standard ISA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information Section 90 of the Companies Act applicable to an auditor engaged to perform a statutory audit of a company or a close corporation (CC) The IRBA�s Code of Professional Conduct for Registered Auditors (the Code) International Standard on Review Engagements 2400 (Revised) To help members better understand the independence requirements and fully digest this information, this webinar will provide practical, case-based scenarios to help practitioners assess issues of ethics and independence that they may encounter during the performance of assurance engagements.


Course Content:

The following issues regarding ethics and independence will be discussed and explained: The five fundamental ethical principles Threats to independence and safeguards The conceptual framework and ethical dilemmas Who is �RIP� The Seven ethical and independence declarations that must be signed by engagement partners and team members on all assurance engagements Independence requirements for statutory audits Rotation requirements for partners of statutory audits Independence requirements for Public Interest Entity Audits Rotation requirements for partners of Public Interest Entity Audits Independence requirements for voluntary audits (self-review threats) Independence requirements for Independent Reviewers Prohibited relationships applicable to all assurance engagements Disclosure of audit tenure


Course Objective:


Who Should Attend?

The seminar will be of interest to professional accountants in public practice who are responsible for the performance of any assurance engagements.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2.5 hrs

Presenter: Lynette Badenhorst


Overview:

For assurance engagements to be worth its salt, the auditor who prepared it must be seen to be, and actually be, truly ethical and independent and free of any undue influence. So, what is independence and why is it at the cornerstone of every assurance engagement that is conducted? The ethical and independence requirements applying to auditors are legally enforceable and are located within the following legislation and standards: � ISQC 1: Quality Control for Firms that Perform Audits and Reviews of Financial Reports and Other Financial Information, and Other Assurance Engagements � Auditing Standard ISA 220: Quality Control for an Audit of a Financial Report and Other Historical Financial Information � Section 90 of the Companies Act applicable to an auditor engaged to perform a statutory audit of a company or a close corporation (CC) � The IRBA�s Code of Professional Conduct for Registered Auditors (the Code) � International Standard on Review Engagements 2400 (Revised) To help members better understand the independence requirements and fully digest this information, this webinar will provide practical, case-based scenarios to help practitioners assess issues of ethics and independence that they may encounter during the performance of assurance engagements.


Course Content:

The following issues regarding ethics and independence will be discussed and explained: The 5 fundamental ethical principles Threats to independence and safeguards The conceptual framework and ethical dilemmas Who is RIP? The 7 ethical and independence declarations that must be signed by engagement partners and team members on all assurance engagements Independence requirements for statutory audits Rotation requirements for partners of statutory audits Independence requirements for Public Interest Entity Audits Rotation requirements for partners of Public Interest Entity Audits Independence requirements for voluntary audits (self-review threats) Independence requirements for Independent Reviewers Prohibited relationships applicable to all assurance engagements Disclosure of audit tenure


Course Objective:


Who Should Attend?

The seminar will be of interest to professional accountants in public practice who are responsible for the performance of any assurance engagements.

Individuals: R 690.00 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Corlia Faurie


Overview:

The IRBA CPD policy requires all IRBA members, regardless of whether your status is recorded in the IRBA�s register as assurance or non-assurance, to engage in compulsory CPD activities on ethics of at least 3 hours per year. This course aims to address this CPD need, in providing members with the opportunity to complete the 3 hour activity in the form of an interactive training session on professional ethics and the IRBA Code of Conduct. This course is not part of a series, but is a stand-alone, once-off course. Alternative dates are merely listed to accommodate different schedules - the same course will be presented on all the alternative dates. *DISCLAIMER: THIS COURSE IS NOT INTENDED TO PROVIDE FULL SATISFACTION OF ALL THE IRBA AND SAICA CPD REQUIREMENTS ON ETHICS ACTIVITIES, BUT SERVES AS A METHOD TO ADDRESS DEVELOPMENTAL NEEDS AND SUPPLEMENT CPD ACTIVITIES. MEMBERS ARE STILL RESPONSIBLE TO ENSURE THAT THEY HAVE PERFORMED THE RELEVANT SELF-ASSESSMENTS AND REFLECTION ACTIVITIES REQUIRED IN TERMS OF THE CPD POLICIES OF THESE REGULATORY BODIES. THIS COURSE IS ALSO NOT SUITABLE FOR THE COMPLETION OF THE C9 COMPULSORY ETHICS FOR SAICA TRAINEES - PLEASE REFER TO THE SEPARATE PROGRAMME THAT WE HAVE AVAILABLE FOR THIS ON THE MYSKILLS PORTAL*


Course Content:

The course will address the following: � An overview of the elements of personal and business ethics and how it impacts the auditing professional � All the relevant requirements of the Code of Conduct as set out by both SAICA and IRBA for accounting professionals conducting audit and assurance engagements, including: o An overview of the conceptual framework, and the process of identifying and addressing threats to ethical principles o Specific coverage on threat indicators from the Code and how to address them, including a discussion of the most common areas prone to unethical behaviour in practice o Specific matters regarding independence threats and the response to NOCLAR o This session includes a brief coverage of the considerations for non-assurance services. For a full session on ethics for professionals rendering non-assurance services, please refer to the separate sessions that are available.


Course Objective:


Who Should Attend?

Auditors Audit partners Engagement Quality Control Reviewers Ethics officers

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Jan Dijkman


Overview:

The presentation deals with the general principles of the accountants Code of Professional Conduct highlighting recent changes. In particular, the impact of the implementation of sec 90(2) of the Companies Act 2008 on the independence requirements of the Code will be looked at. Practical case studies will also be discussed, in order to illustrate the application of the fundamental principles.


Course Content:

What do we understand ethics to mean? Do we need an ethics code? The accounting profession Code of Professional Conduct o General application of the Code (fundamental principles, threats, safeguards) o Application of the principles to accountants in public practice o Application of the principles to accountants in business Case studies Solving ethical dilemmas


Course Objective:

The aim of this session on the ethics fundamental principles is to provide a refresher to all accountants of their ethical responsibilities as professionals, as well as provide some guidance on how to deal with ethical issues. The accountant should be able to identify ethical dilemmas and threats, and be able to apply appropriate safeguards to reduce the threats or eliminate them completely.


Who Should Attend?

Any accountant requiring an update on the ethics fundamental principles, or seeking some guidance on how to deal with ethical dilemmas.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 1 hrs

Presenter: Jan Dijkman


Overview:

The presentation deals with the application of the fundamental principles, threats and safeguards of the accountants� professions� Code of Professional Conduct to a number of case studies. A look at disciplinary trends as well as disciplinary trends of trainee accountants will wrap up the 3 module series on ethics.


Course Content:

Case studies � the practical application of the fundamental principles to ethical dilemmas facing professional accountants Disciplinary trends Trainee Accountant disciplinary trends


Course Objective:

The aim of this session is to provide practical guidance to accountants by means of some case studies. A look at disciplinary trends (as well as disciplinary trends for trainee accountants) will hopefully help the attendees to not make the same mistakes as their colleagues.


Who Should Attend?

Any accountant and trainee accountant seeking to gain experience in the exercise of their professional judgement, and seeking to learn from the unfortunate mistakes of others through the disciplinary lessons.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

Where there are rules, they will be broken. This is a universal truth, but while some rules were made to be broken, others are created to protect the best interest of all relevant parties. Do you often identify non-compliance with laws and regulations from your tax or accounting clients? What about in the company where you are employed? Are you aware that as a professional accountant that must adhere to the Professional Code of Conduct, you have to respond to these non-compliances? Join us in this session as we unpack the responsibility in terms of the NOCLAR section in the code of conduct for Professional accountants.


Course Content:

The following will be covered during this session: What are the reasons for, and why is it necessary to respond to NOCLAR? What is a NOCLAR? Who needs to comply with this section in the code? What does it mean for non-compliance to become known? What should be done when non-compliance is identified or becomes known? Senior PA�s in business o Other PA�s in business o PA�s in public practice who provides services other than audits What does it mean to obtain an understanding of the matter? Who should you discuss the matter with and what should be discussed? When should you take further action and what should these further action be? Should the matter be disclosed to an authorised body? When are you prohibited from disclosure? What needs to be documented


Course Objective:


Who Should Attend?

Investment managers, Financial managers, Bookkeepers, and Financial accountants

Individuals: R 747.50 (Incl. VAT)

CPD Hours: 2.5 hrs

Presenter: Corlia Faurie


Overview:

The purpose of this series of webinars is to address the SAIPA requirements for effective induction of trainee accountants.


Course Content:

Understand: What is independence? Threats to in dependence Eliminating threats to independence Ethics and professional conduct Feedback on disciplinary matters involving trainees


Course Objective:

The aim of the webinar is to assist the SAIPA trainee accountant to understand what ethical behaviour is expected of him/her, and provide guidance in avoiding or dealing with ethical dilemmas. It also covers the independence requirements expected from trainees


Who Should Attend?

All newly appointed SAIPA trainee accountants

Level: Intermediate

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Caryn Maitland


Overview:

Its that time of the year again, where we are needing to consider and chat about the many ethical challenges that we face as accountants. This session is intended to be an informal question and answer workshop, so please email me your thoughts and dilemmas, otherwise feel free to bring them on the day for discussion.


Course Content:

The session will be structured using the Code of Professional Conduct, fraud considerations and reporting responsibilities as a framework


Course Objective:

In the accounting profession there will always be a conflict between Commercialism and Professionalism, with ethics often taking the brunt. The objective of this session is to look at the many ethical challenges we face as accountants and to debate the actions to be taken in terms of the Code of Professional conduct.


Who Should Attend?

All accountants and auditors within the profession

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 1 hrs

Presenter: Jan Dijkman


Overview:

The presentation deals with the importance of the individual in ethical-decision making. In the light of the recent accounting scandals, the question is asked whether having ethical rules for the profession really helps. A look at recent research emphasises the importance of the individual being ethically aware. Some guidance will also be given on how to be an ethical leader.


Course Content:

What is ethics? Why the emphasis on ethics? The importance of the in ethics Why good people do bad things recent research Being an ethical leader (or a leader in ethics)


Course Objective:

The aim of this session on ethics is to create and reinforce an awareness of ethics in all the situations we face in our professional lives on a daily basis, and bring home to attendees the importance of their decision whether or not to act ethically. It also aims to assist them to provide ethical leadership in their environments.


Who Should Attend?

Any accountant wanting to understand the importance of ethics in their professional lives, as well as those seeking to provide ethical leadership in their environments.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Yvonne Rossouw


Overview:

On public concerns that professional accountants do not respond to non-compliance committed by their clients due to confidentiality clauses, a lack of guidance and resignation before these issues are addressed, the IESBA responded by revising the code of professional conduct to specifically address the Professional accountants responses to these non-compliances (NOCLAR). These changes place an increased responsibility on all Professional accountants, not just auditors, to consider and respond to possible NOCLAR. As such it is important for all professional accountants to be aware of these responsibilities. This session covers the new section within the code of conduct, and the steps that needs to be taken by professional accountants, whether as an auditor, tax practitioner, Professional accountant in business, or any other capacity.


Course Content:

What are the reasons for new standard and why is it necessary to respond to NOCLAR? What is a NOCLAR? Who needs to comply with this section in the code? Types of laws and regulations and exclusions of the scope What does it mean for non-compliance to become known? What should be done when non-compliance is identified or becomes known? o Senior PAs in business o PA in public practice who provides assurance engagements o Other PAs in business o PAs in public practice who provides services other than audits What does it mean to obtain an understanding of the matter? Who should you discuss the matter with and what should be discussed? When should you take further action and what should these further action be? Should the matter be disclosed to an authorised body? o When are you prohibited from disclosure? What needs to be documented


Course Objective:

After attending this course, delegates will have a thorough understanding of the requirements of the code of conduct and the responsibilities of a professional accountant when they become aware of any NOCLAR, including further reporting and documentary requirements.


Who Should Attend?

All professional accountants that needs to comply with the code of conduct and trainee accountants, irrespective of their position or capacity.

FICA

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 4 hrs

Presenter: Yvonne Rossouw


Overview:

Fic With legislation changing each year, and new acts becoming effective, it is important that companies stay up to date. Two acts that impacts every single employee in every company, are the Financial Intelligence Centre Act (FICA) and the Protection of Personal Information (POPI). It is important for companies to ensure their employees receive training in these Acts and their regulations. As such Probeta training presents a course that will cover the requirements of both FICA and POPI in one day.


Course Content:

FICA: Money laundering is an international pandemic, that affects many South African businesses. It is therefore important that all businesses understand their responsibilities in terms of South African Anti Money Laundering legislation. Employees of businesses, specifically accountable institutions, should also understand and fulfil their responsibilities and obligations in terms of these legislation. The Financial Intelligence Centre Act (FICA) provides for specific requirements that all accountable institutions have to follow in order to ensure they mitigate the risk of money laundering, and also places a legal obligation on all employees to report money laundering transactions. Should non-compliance occur, heavy penalties will be implemented. It is the responsibility of accountable institutions to provide training to employees involved in transactions to which FICA applies during the normal course of business to enable them to comply with the provisions of FICA and the internal rules applicable to them. The session will cover the following: Definition of money laundering How does money laundering effect your business? Money laundering process and statistics What constitutes a money laundering offence i.r.o. POCA Examples of money laundering What is the penalty for money laundering? Role of the Financial Intelligence Centre Reporting responsibilities o Suspicious reports o Cash reports o Terrorist property report o Conveyance of cash o Examples of when reports should be made How and where to file report (Using the GoAML platform) Specific requirements when making a report o Effect of confidentiality clauses o I reported, what now? o We failed to report, what now? Reporting requirements under other acts o Reports on Terrorist activity (POCDATARA) o Reports on bribery, extortion or fraud (PRECCA) Other requirements for accountable institutions o Registering with the FIC o Customer due diligence o Keeping records o Implementing internal rules o Providing training to employees o Appoint a compliance officer Enforcement by Centre o Inspections o Penalties o Appeals POPI: On the 7th of September 2016, the South African National Assembly voted in favour of the appointment of the Information Regulator for POPI. With the appointment of the regulator done, the effective date of the Act will not be far behind, which makes it important for companies to start taking note and familiarising themselves with the Act, as companies will have to comply within one year of the Act becoming effective. When it comes to personal information, it is important that the data subject is protected and their data processed within certain limitations. Every single company processes personal information to some degree, even if it is only for their employees, and as such it is in the best interest of all companies to understand and implement this Act. It is also imperative for employees of organisations who process data, to understand the basic principles of the Act to ensure their actions do not lead to organisations non-compliance. The session will cover the following What is the type of information that is protected? What is included in personal information? o What is Special personal information and what is the difference? What activities are regulated by the Act? What does it mean to process personal information? Who have rights and obligations under this Act? The limitations the Act places on processing of information o Lawfulness of processing information o Limiting further processing o Do I need consent from data subject? o What if I do not receive the data directly from the Data subject? o I have a responsibility in terms of another Act to process data, what now? o What will this mean for direct marketers and what will be their way forward? The need to specify the purpose for which the information is received Retention periods for personal information o Retention period in terms of other acts Ensuring the quality of the information you possess Making the data subject aware of information collected Implementing security safeguards over the information you possess o What happens when information is lost? The right of the data subject to participate Penalties for offences


Course Objective:

POPI: After this course delegates should have an understanding of the requirements of the Act and be able to implement basic processes and procedures to ensure they comply with the provisions of the Act. The objective of this course is to raise awareness with regards to the Act and to provide some basic examples of how to implement it. Please note: This is not legal consultation, and unfortunately we cannot provide specific guidance with regards to any specific type of company, as this is a broad spectrum training and not confined to one specific type of responsible party or data subject. FICA: This course will enable delegates to form an understanding of money laundering legislation and the practical implications of money laundering. It will bring to their attention their specific responsibilities in terms of the Act, and the penalties should they not comply. After this course, employees should be able to identify when they need to report in terms of a suspicious report and should know what steps they need to take to report this. Employees should also be able to provide assistance to clients with regards to FICA.


Who Should Attend?

Any staff involved in the financial function at the business, every team member in an audit engagement, and every employee who might be providing advice or assistance to clients in terms of FICA And Every employee who will be in possession of personal information as well as management responsible for implementing policies and procedures

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

Money laundering is an international pandemic, that affects many South African businesses. It is therefore important that all businesses understand their responsibilities in terms of South African Anti Money Laundering legislation. Employees of businesses, specifically accountable institutions, should also understand and fulfil their responsibilities and obligations in terms of these legislation. This webinar is focused on providing an overview of the act and ALL the responsibilities, not only those applicable to general businesses but also accountable institutions, reportable institutions and auditing, accounting and tax practitioners.


Course Content:

Definition of money laundering Money laundering process Examples of money laundering What is the penalty for money laundering Who is affected by FICA Changes in terms of the financial intelligence centre bill Reporting responsibilities in terms of FICA o Suspicious reports o Cash reports o Terrorist property report o Conveyance of cash Specific requirements when making a report o Effect of confidentiality clauses and client privilege o I reported, what now? o Protection for reporter o We failed to report, what now? Reporting requirements under other acts o Reports on Terrorist activity (POCDATARA) o Reports on bribery, extortion or fraud (PRECCA) Other requirements for accountable institutions o Registering with the FIC o Customer due diligence o Keeping records o Duty to develop Risk Management and Compliance Programmes o Providing training to employees o Appoint a compliance officer Enforcement by Centre o Inspections o Penalties o Appeals Impact on auditors, how will this affect our relationship with our client and the audit engagement itself Impact on accounting and tax practitioners Reporting requirements when performing an audit, independent review or tax services. What will you report and who will you report to o Suspicious transaction to FIC o RI to IRBA o RI to CIPC o How will confidentiality and client privilege affect your reporting responsibilities?


Course Objective:

This course will enable delegates to form an understanding of money laundering legislation and the practical implications of money laundering. It will bring to their attention their specific responsibilities in terms of the Act, and the penalties should they not comply. After this course, employees should be able to identify when they need to report in terms of a suspicious report and should know what steps they need to take to report this. Employees should also be able to provide assistance to clients with regards to FICA.


Who Should Attend?

Any staff involved in the financial function at the business, every team member in an audit engagement, and every employee who might be providing advice or assistance to clients in terms of FICA

Financial Planning

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 1 hrs

Presenter: Ian Van Greunen


Overview:

Are our skill sets, our ability generate an income and the duration of our working careers enough to guarantee us success of Wealth for that matter?


Course Content:

Earn Enough Income (when is enough going to be enough!) What steps should I be taking right now to get me to my lifestyle goals Income generating Capacity How long to work Protecting your current earning ability for your working life (an in-depth investigation) Live Below Your Means Status Objects???? Million Dollar Choices Put Your Money To Work Financial Independence The consequence of promotional increases to your income Protect what you got


Course Objective:

To highlight to practitioners and professionals that despite their qualifications and experience, it is so easy to fall into the same money traps clients step into. This brief seminar will look at this subject from a different angle and throw new light onto how we manage our professional money


Who Should Attend?

All practitioners and their staff

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 1 hrs

Presenter: Ian Van Greunen


Overview:

Are our skill sets, our ability generate an income and the duration of our working careers enough to guarantee us success of Wealth for that matter?


Course Content:

Live Below Your Means Status Objects???? Million Dollar Choices Debt and how to eliminate it (a fun en enlightening process! Put Your Money To Work Financial Independence The consequence of promotional increases to your income Protect what you got


Course Objective:

To highlight to practitioners and professionals that despite their qualifications and experience, it is so easy to fall into the same money traps their clients step into. This brief seminar will look at this subject from a different angle and throw new light onto how we manage our �professional money and avoid debt!


Who Should Attend?

All practitioners and their staff

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 1 hrs

Presenter: Ian Van Greunen


Overview:

Are our skill sets, our ability generate an income and the duration of our working careers enough to guarantee us success of Wealth for that matter?


Course Content:

Put Your Money To Work Financial Independence The consequence of promotional increases to your income Vehicles to consider (both normal and abnormal Can I determine how fast I want my money to grow? How does this affect the end game? Protect what you got


Course Objective:

To highlight to practitioners and professionals that despite their qualifications and experience, it is so easy to fall into the same money traps their clients step into. This brief seminar will look at this subject from a different angle and throw new light onto how we manage our professional money and avoid debt!


Who Should Attend?

All practitioners and their staff

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 1 hrs

Presenter: Ian Van Greunen


Overview:

Are our skill sets, our ability generate an income and the duration of our working careers enough to guarantee us success of Wealth for that matter? This session will have a lot of practical examples to use and is intended to be light-hearted and very informative.


Course Content:

Protect what you got Life insurance is NOT a swear word! Making our assets count when they are needed most Vehicles to consider to protect your wealth Why I need a last will and testament, and what happens if I dont have one? How can I determine my financial planner is not a shark When and how often do I meet with my financial planner


Course Objective:

To highlight to practitioners and professionals that despite their qualifications and experience, it is so easy to fall into the same money traps their clients step into. This brief seminar will look at this subject from a different angle and throw new light onto how we manage our “professional money and avoid debt!


Who Should Attend?

All practitioners and their staff

IFRS

Level: Advanced

SAIPA Individuals: R 316.25 (Incl. VAT)

Non-SAIPA Individuals: R 316.25 (Incl. VAT)

CPD Hours: 5.5 hrs

Presenter: Anton Van Wyk


Overview:

The online module deals with the International Financial Reporting Standard (IFRS) for Small and Medium-sized Entities (SMEs) with regard to specialised activities. Hyperinflationary economies and the accounting restatements required for such economies are investigated. Specialised activities such as agriculture and mining are also investigated and the effects of fair value accounting on these topics analysed. Specialised employee benefits, in the form of share-based payment, are reviewed and SMEs exposed to foreign currency translation, both transactions and foreign operations, are concluded with.


Course Content:

o Hyperinflation. o Specialised Activities. o Share-based Payment. o Foreign Currency Translation.


Course Objective:

This online module has as a goal to ensure that the knowledge of the preparer of annual financial statements of an SME is updated in respect of the following:
o Accounting adjustments and disclosures required in respect of hyperinflation, and its effects on the annual financial statements of an SME.
o Accounting treatment (i.e. recognition, measurement, presentation and disclosures) of specialised activities, such as mining and agriculture, and the fair value adjustments required in respect of these activities. o Accounting treatment of �payments to employees and/or other parties in the form of SME shares issued in exchange for goods delivered or services rendered to the SME. o Accounting issues arising from the translation of (i) transactions in foreign exchange as well as (ii) foreign operations into the functional currency (and presentation currency) of the SME.


Who Should Attend?

All persons responsible for the preparation of the annual financial statements of SMEs as well as all other persons wanting to improve their knowledge about the correct application of the IFRS for SMEs in terms of the preparation of a set of financial statements for an SME that is fully compliant with the requirement of the IFRS for SMEs especially in respect of the abovementioned topics.

Individuals: R 690.00 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Tristan White


Overview:

The problem with IFRS 9 is that many accounting professionals believe that IFRS 9 does not affect their company. Our company doesn't make use of financial instruments -- we are a manufacturing entity, so this is not a cause for concern Well, that is not entirely true. Do you / your entity sell or buy on credit? That means you hold a financial instrument in the form of a trade receivable or payable. Thereby, IFRS 9 will apply to you. 1 January 2018 marks the date that IFRS 9 becomes fully effective. All public companies and companies with a sufficiently high Public Interest Score are now required to apply IFRS 9.


Course Content:

This session provides a high-level overview of the following aspects of IFRS 9 Financial Instruments: - Recognition - Classification of financial instruments - Measurement - Impairment - Hedge Accounting - Derecognition Definitions and disclosure requirements largely form part of other Financial Instruments standards within IFRS, i.e. IAS 32 and IFRS 7. These standards will only briefly be looked at.


Course Objective:

Break down IFRS 9 to help professionals better understand what is required of them when accounting for financial instrument transactions and preparation of financial statements, and thereby overcoming the fear and uncertainty that IFRS 9 brings.


Who Should Attend?

Accounting professionals Financial statement prepares Consultants Auditors

Individuals: R 632.50 (Incl. VAT)

CPD Hours: 2.5 hrs

Presenter: Tristan White


Overview:

Financial instruments often cause fear and trepidation but if you take the time to unpack the rules one at a time, your confidence will be restored when trying to do the accounting for financial instruments, be it basic or more complex instruments. Our goal: Simplify the section and work through principles PRACTICALLY so that we can bust the myth that financial instruments are complicated.


Course Content:

This session provides a PRACTICAL overview of financial instruments: - Initial Recognition + Measurement - Classification of financial instruments + Subsequent Measurement - Impairment - Derecognition - Simple hedging instruments


Course Objective:


Who Should Attend?

Financial managers Auditors Bookkeepers Financial accountants First year SAICA Trainees Audit managers Audit partners Engagement Quality Control Reviewers

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

With the uncertainty around COVID-19, many businesses are facing financial peril with liabilities that cannot be met and unfulfilled contracts that could lead to financial losses. IAS 37 Provisions and Contingencies will help us account for potential liabilities and consider the impact of onerous contracts. IAS 10 Events After the Reporting Period becomes relevant when dealing with situations that have arisen after year end, that could have a retrospective effect on current year financial statements.


Course Content:

IAS 37: Provisions Definitions for Provisions, Contingent Liabilities, Onerous Contracts Recognition Measurement Disclosure requirements IAS 10: Events After Reporting Period Definitions for Adjusting VS Non-adjusting events When to recognition VS disclose VS ignore


Course Objective:


Who Should Attend?

Financial managers, Auditors, Financial accountants, Audit managers, Audit partners, and Engagement Quality Control Reviewers

Individuals: R 563.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

This session is all about fixed / longer term assets. We�ll capitalise on our time together by establishing a strong theoretical foundation based on simplifying definitions, recognition and measurement principles. We�ll proceed to build thereon by practicing calculations and analysing the accounting entries in various scenarios, including component accounting, spare / replacement parts, revaluation surpluses and revised depreciation amounts, inter alia.


Course Content:

IAS 16: PPE Definitions and what is included in �costs� that can be capitalised Recognition Measurement � Cost VS Revaluation Model, Depreciation, Component Accounting Disclosure requirements


Course Objective:


Who Should Attend?

Financial managers, Auditors, Bookkeepers, Financial accountants, Audit managers, Audit partners, and Engagement Quality Control Reviewers

Individuals: R 632.50 (Incl. VAT)

CPD Hours: 2.5 hrs

Presenter: Tristan White


Overview:

Inventory is something almost all businesses have, be it in the form of consumables or goods sold by retailers, or even internally produced. Even entities providing services are required to keep track of their �cost of sales�, which is dealt with in this standard. This session will help you understand what cost determination methods are available, e.g. FIFO, how to calculate closing inventory based on perpetual versus periodic inventory systems, how to accumulate input costs as part of production, and finally what inventory impairment considerations apply.


Course Content:

� This session will address the following: o What types of costs may form part of inventory-costing o Measurement of cost o Inventory write-downs o Corresponding expense recognition, i.e. cost of sales o Disclosure


Course Objective:


Who Should Attend?

Auditors Bookkeepers Financial accountants Audit managers Audit partners Engagement Quality Control Reviewers Business professionals

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

With a lot of entities faced with making tough financial decisions with the advent of COVID-19, staff retrenchments have become a scary reality for many employers and employees alike. As a result, entities are having to pay out retrenchment packages, which are classified as termination benefits. IAS 19 helps to guide the accounting for these payments as well as normal salaries, wages, leave accruals and bonus payments. This session will help to guide you in ensuring the correct capturing and treatment of employee benefits in the accounting records, and appropriate presentation in the annual financial statements.


Course Content:

IAS 19 will be broken down into the following aspects for discussion: Short-term employee benefits [salaries and wages] Leave pay and bonus accruals Post-employment benefits [retirement annuities] Termination benefits Practical examples to illustrate accounting entries for each category of employee benefits


Course Objective:


Who Should Attend?

Financial managers Auditors Bookkeepers Financial accountants Audit managers Audit partners Engagement Quality Control Reviewers

Individuals: R 690.00 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Tristan White


Overview:

The biggest resource available to an entity is its labour force and its assets. Assets are both directly and indirectly responsible for generating income for a business. How is this done? - Assets are utilised in creating inventory, which is sold for income, - Assets are used to meet financial obligations in the form of liabilities, and - Assets are themselves sold to directly generate income. A carrying amount represents what management believes something is worth, or how much income is expected to be generated from a given asset. When assets are not capable of serving any of the aforementioned purposes, they are considered to be impaired, which simply entails that it is not likely to be worth what management have measured it at in its accounting records and an appropriate de-valuation adjustment may need to be recognised.


Course Content:

IAS 36�s requirements will be simplified to help you identify when it is appropriate to consider impairment in a normal business setting. Requirements covered: � Scope, i.e., which assets need to be considered for impairment � Individual asset VS Cash-generating units � Indicators of impairment � Calculating a �recoverable amount� o Fair Value LESS Costs o Value in Use � Recognising and measuring an impairment loss � Reversal of impairment loss � Disclosure


Course Objective:


Who Should Attend?

Financial managers Auditors Bookkeepers Financial accountants Audit managers Audit partners Engagement Quality Control Reviewers

Individuals: R 632.50 (Incl. VAT)

CPD Hours: 2.5 hrs

Presenter: Tristan White


Overview:

Intangible assets are merely pieces of paper that represent something far more valuable to an entity. A business would therefore want to bring that value into its accounting records as capitalised assets. There may be the desire for an entity to recognise any of the following as an intangible asset: - Research and development - Internally created logos, trademarks, copyright, customer databases - Goodwill - Purchased software / licenses Understanding whether you indeed have an intangible asset or not, requires guidance, and for this we turn to IAS 38.


Course Content:

IAS 38: Intangible Assets � Definitions � Recognition and measurement: o Separate acquisition o Goodwill o Internally generated intangible assets o Expensing of intangible assets � Subsequent Measurement � Cost VS Revaluation Model, Amortisation � Useful Life: Finite VS Indefinite � Disclosure


Course Objective:


Who Should Attend?

☐Financial managers ☒Auditors ☒Bookkeepers ☒Financial accountants ☒Audit managers ☒Audit partners ☒Engagement Quality Control Reviewers

Individuals: R 632.50 (Incl. VAT)

CPD Hours: 2.5 hrs

Presenter: Tristan White


Overview:

The accounting rules we follow for assets called �land and buildings� can go in several directions, namely: - Inventory accounting, - PPE accounting, - Lease accounting, or - Investment property accounting, but which way is the right way? This session will help you determine when to follow the requirements of IAS 40, which requires that you account for land and buildings as investment property.


Course Content:

IAS 40: Investment Property � Definitions / Scoping � Recognition and Initial Measurement � Subsequent Measurement � Cost VS Fair Value Model � Transfers / Derecognition � Disclosure requirements


Course Objective:


Who Should Attend?

☒Auditors ☒Bookkeepers ☒Financial accountants ☒Audit mangers ☒Audit partners ☒Engagement Quality Control Reviewers

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

An often-neglected statement within a set of annual financial statements, is the Statement of Cash Flows. Many auditors don�t know their responsibilities around this statement or what the requirements are for presentation. Similarly, preparers of financial statements are seemingly unfamiliar with the options available when presenting a statement of cash flow and what needs to be contained therein. This session will help you align with the financial reporting requirements when preparing a cash flow statement.


Course Content:

This session will address the following: Are all entities required to prepare a cash flow statement? What is a cash and cash equivalent? What constitutes operating activities, and what options for presentation / calculation are available? What is included in investing activities? What will need to be considered as part of financing activities? Examples of presentation


Course Objective:


Who Should Attend?

Auditors Financial accountants Audit managers Audit partners Engagement Quality Control Reviewers

Individuals: R 747.50 (Incl. VAT)

CPD Hours: 2.5 hrs

Presenter: Tristan White


Overview:

The new Leases standard is fully effective for entities with financial periods ending on 31 December 2019 and thereafter. Join us as we push through the uncertainty that comes with a new IFRS standard and look to make the theory practical.


Course Content:

This session provides a high-level overview of the fundamental aspects of IFRS 16 Leases: - Objective + Scope - Are Operating leases still a thing? �Recognition exemptions� - Identifying a lease + Separating components - Accounting by lessees - Accounting by lessors


Course Objective:


Who Should Attend?

Investment managers,Financial managers,Auditors,Bookkeepers,Financial accountants,First year SAICA Trainees,Audit mangers,Audit partners,Engagement Quality Control Reviewers

Individuals: R 632.50 (Incl. VAT)

CPD Hours: 2.5 hrs

Presenter: Tristan White


Overview:

Financial Instruments in the context of IFRS are rather interesting. The recognition and measurement / impairment considerations are sitting in IFRS 9, whereas the disclosure requirements are contained in IFRS 7. All IFRS clients are affected by IFRS 9 simply for having debtors / creditors, and by implication, IFRS 7 Disclosure of Financial Instruments will also need to be considered and applied.


Course Content:

� This session provides an overview of the following aspects of IFRS 7 Financial Instruments Disclosure: - Summary of the standard / why applied? - Required info about  Significant financial instruments � Disclosures that accompany income statement / balance sheet / other, in relation hereto  Nature and extent of risks arising from financial instruments � Qualitative disclosures � Quantitative disclosures � Credit / liquidity / market risk � NOT addressed: - Hedging instrument related disclosures - Transfers of financial instruments assets


Course Objective:


Who Should Attend?

☐ Investment managers ☒Financial managers ☒Auditors ☒Bookkeepers ☒Financial accountants ☒Audit mangers ☒Audit partners ☒Engagement Quality Control Reviewers

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

When faced with the daunting task of preparing a set of group financial statements for entities that are required to consolidate, there is often a fair amount of panic and uncertainty for finance professionals as well as auditors. This session will look to break down the daunting consolidation process into bite-sizes, ensuring that you Follow the technically correct consolidation procedures of IFRS 10 when preparing consolidated financial statements, as well as, Practically equipping you through the use of examples, to help visualise typical consolidation entries and goodwill calculations.


Course Content:

This session will unpack several key questions when consolidating: Who must prepare consolidated financial statements? Are standalone financial statements also required? When do I have �control� over another entity, leading to the need to consolidate? What are the consolidation procedures / entries for preparing consolidated financial statements? Practical examples to illustrate typical consolidation entries


Course Objective:


Who Should Attend?

Financial managers Auditors Bookkeepers Financial accountants Audit managers Audit partners Engagement Quality Control Reviewers

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Caryn Maitland


Overview:

With the IASB completing their convergence project with the USA, the last projects have been finalised, being IFRS 15 Contracts with Customers and IFRS 16 Leases The much-anticipated International Financial Reporting Standard (IFRS 15) on Revenue from Contracts with Customers and IFRS 16 on Leases has finally made it past numerous exposure drafts and discussions. IFRS 15 is critically important to get to grips with as it addresses one of the most fundamental and important numbers in our financial statements being Revenue, whilst leasing explores the concept of capitalising ALL leases We will introduce you to the standards and take you through the what has changed, and the new thought process that needs to be applied. These two standards both follow the concept of �one size fits � accounting which is very different from the existing way we think. This workshop will look at the principles of the new standards regarding the existing accounting treatment and explain the challenges presented by both. The two main questions addressed will be IFRS 15 Contract with customers Unpacking performance obligation and when can you recognise revenue? IFRS 16 Leases What happened to finance and operating leases?


Course Content:

We will look the following elements of IFRS 15: 1) The Scope of the Standard 2) Identifying a contract and a performance obligation 3) Determining, measuring and allocating the transaction price 4) Dealing with contract costs 5) Presentation and disclosure issues We will look the following elements of IFRS 16: 1) The Scope of the Standard 2) What is a lease? Right of use concept 3) What has changed for lessees and lessors? 4) Presentation and disclosure issues


Course Objective:

After attending this webinar, delegates will be aware of how the paradigm has shifted when it comes to thinking of and applying the new standards. They will be able to identify the performance obligations with a contract and be able to account for them accordingly, as well as account for leases appropriately


Who Should Attend?

Any person who preparers reads, or makes decisions based on financial statements. Auditors accountants in practice as well as accountants in business will benefit from this webinar.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Caryn Maitland


Overview:

The much-anticipated International Financial Reporting Standard (IFRS 15) on Revenue from Contracts with Customers has finally made it past numerous exposure drafts and discussions. IFRS 15 is critically important to get to grips with as it addresses one of the most fundamental and important numbers in our financial statements being Revenue, We will introduce you to the standard and take you through the what has changed, and the new thought process that needs to be applied. The ne accounting standards coming through follow the concept of �one size fits all� accounting which is very different from the existing way we think, as well as making the contract King. This workshop will look at the principles of the new standard regarding the existing accounting treatment and explain the challenges presented. The main questions addressed will be: Who is your customer? What does your contract say? What have you promised and what are you getting? What challenges does this present? How do you communicate this to your users in the financial statements?


Course Content:

We will look the following elements of IFRS 15: 1) The Scope of the Standard 2) Identifying a contract and a performance obligation 3) Determining, measuring and allocating the transaction price 4) Dealing with contract costs 5) Presentation and disclosure issues


Course Objective:

After attending this webinar, delegates will be aware of how the paradigm has shifted when it comes to thinking of and applying the new standard. They will be able to identify the performance obligations with a contract and be able to account for them accordingly.


Who Should Attend?

Any person who preparers reads, or makes decisions based on financial statements. Auditors accountants in practice as well as accountants in business will benefit from this webinar.

Individuals: R 747.50 (Incl. VAT)

CPD Hours: 2.5 hrs

Presenter: Tristan White


Overview:

IFRS 15 has changed the landscape of revenue accounting. The old revenue standard, IAS 18, had a simplified approach to revenue recognition but was heavily dependent on an �Appendix� to understand it�s implication. IFRS 15, however, has brought forward the following 5 step approach to revenue recognition: � Step 1: Identify the contract with the customer � Step 2: Identify the performance obligations in the contract � Step 3: Determine the transaction price � Step 4: Allocate the transaction price to the performance obligations � Step 5: Recognise revenue when (or as) the entity satisfies a performance obligation Join us as we take an introductory look at the new revenue standard and look to establish a basic understanding of the above, 5 step approach.


Course Content:

This session provides a high-level overview of the following aspects of IFRS 15 Revenue: - Objective - Scope - 5-Step model for accounting - Contract costs - Presentation and Disclosure


Course Objective:

Break down IFRS 15 to help professionals better understand what is required of them when accounting for revenue transactions and preparation of financial statements, and thereby overcoming the fear and uncertainty that IFRS 15 brings.


Who Should Attend?

� Accounting professionals � Financial statement preparers � Consultants � Auditors

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Caryn Maitland


Overview:

The much-anticipated IFRS 16 on Leases has finally made it past numerous exposure drafts and discussions. IFRS 16 dealing with leases will be coming into effect soon. This is a dramatic moment as it introduces a single model of accounting for lessee accounting, effectively doing away with operating and finance leases for lessees. As almost every entity rents assets, this will hit the financials with a bang. This webinar will look at the principles of the new standard regarding the existing accounting treatment and explain the challenges presented in accounting for leases as a lessee and lessor going forward. We will also refresh the current treatment so as to understand the significance of the changes.


Course Content:

We will look the following elements of IFRS 16: 1) The Scope of the Standard 2) What is a lease? Right of use concept 3) What has changed for lessee�s and lessors? 4) Presentation and disclosure issues


Course Objective:

After attending this webinar, delegates will be aware of how the paradigm has shifted when it comes to thinking of, and applying the new standard. Delegates will also be able to identify the performance obligations with a contract and be able to account for them accordingly, as well as account for leases appropriately.


Who Should Attend?

Any individual who prepares, reads or makes decisions based on financial statements will benefit from attending this webinar. Auditors and accountants in practice, as well as accountants in business, will also benefit.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Caryn Maitland


Overview:

Following the 2008/2009 financial crisis, the reporting and disclosure of financial instruments was interrogated and endured much criticism. This lead the international standard setters to re-evaluate the existing standards and embark on a project to revamp and simplify the accounting and disclosure of financial instruments, hence IFRS 9 was born. This project was phased in and completed last year. This webinar will explore the evolution of financial instruments, and how we account and disclose these transactions in modern times


Course Content:

We will look the following elements of IFRS 9 1) The definitions of financial instruments 2) Primary vs derivative instruments and the role of hedging 3) When and how do we recognise financial instruments? 4) Initial and subsequent measurement of financial instruments 5) Derecognition of financial instruments 6) Presentation and disclosure issues


Course Objective:

After attending this webinar, delegates will be aware of how the paradigm has shifted when it comes to thinking of and applying the new standards. They will be able to identify the performance obligations with a contract and be able to account for them accordingly, as well as account for leases appropriately


Who Should Attend?

Any person who preparers reads, or makes decisions based on financial statements. Auditors accountants in practice as well as accountants in business will benefit from this webinar.

Individuals: R 563.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

IFRS 9 is complicated. But it doesn�t have to be� Join us as we simplify the standard and work through principles practically so that we can bust the myth that IFRS 9 is complicated.


Course Content:

This session provides a high-level overview of the following aspects of IFRS 9 Financial Instruments: - Recognition - Classification of financial instruments - Measurement - Impairment - Derecognition


Course Objective:

Break down IFRS 9 to help professionals better understand what is required of them when accounting for financial instrument transactions and preparation of financial statements, and thereby overcoming the fear and uncertainty that IFRS 9 brings.


Who Should Attend?

Accounting professionals Financial statement preparers Consultants Auditors

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

Session 3 looks to take the sting out of financial instruments! Join us as we water down the theory and prepare to make financial instrument calculations and accounting entries practical.


Course Content:

Session 3: � Section 11: Basic Financial Instruments � Section 12: Other Financial Instruments


Course Objective:

We seek to empower you as a professional accountant in accounting and audit by: � Establishing a practical understanding of the standards / sections � Helping you understand why transactions are accounted for the way they have been � Simplifying the financial statement reporting process by breaking down the presentation and disclosure requirements


Who Should Attend?

� Accountants in business whose firms have adopted IFRS for SMEs as the accounting framework. � Auditors in a South African context, so as to successfully enable them to identify and assess the application of the framework

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

When an entity Makes mistakes in their financial statements Decides to change their accounting policies, for e.g. going from Revaluation model to Cost model for PPE, or Re-estimates a useful life or residual value, amongst other estimates, These events will all trigger the requirements of IAS 8, and management will be obliged to consider its implications.


Course Content:

IAS 8 requirements will be worked through in terms of the following: Selection and application of accounting policies Consistency and changes of accounting policies Disclosures related to changes in accounting policies Changes in accounting estimates and disclosures that accompany changes Errors and disclosures that are required because of discovering errors


Course Objective:


Who Should Attend?

Financial managers Auditors Bookkeepers Financial accountants Audit managers Audit partners Engagement Quality Control Reviewers

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

Related parties are likely to be an IRBA inspections finding or an area that management as well as auditors put very little thought to, when preparing and auditing a set of financial statements. Join us as we help you ensure As preparers / management, that you are compliant with the IFRS requirements, so that you can be better prepared for the next AFS compilation As auditors, that you hold your clients to the correct disclosure requirements


Course Content:

This session will address the following: Who is a related party? What is a related party transaction / balance? Do all transactions with related parties need to be disclosed? What director�s remuneration-related disclosures are required? What needs to be disclosed? Examples of disclosures


Course Objective:


Who Should Attend?

Auditors Financial accountants Audit mangers Audit partners Engagement Quality Control Reviewers

IFRS for SMEs

Individuals: R 632.50 (Incl. VAT)

CPD Hours: 2.5 hrs

Presenter: Tristan White


Overview:

When an entity - Makes mistakes in their financial statements - Decides to change their accounting policies, for e.g., going from Revaluation model to Cost model for PPE, or - Re-estimates a useful life or residual value, amongst other estimates, o These events will all trigger the requirements of Section 10 of IFRS for SMEs, and management will be obliged to consider its implications.


Course Content:

Section 10�s requirements will be simplified in terms of the following: � Selection and application of accounting policies o Consistency and changes of accounting policies o Disclosures related to changes in accounting policies � Changes in accounting estimates and disclosures that accompany changes � Errors and disclosures that are required because of discovering errors


Course Objective:


Who Should Attend?

☒Financial managers ☒Auditors ☒Bookkeepers ☒Financial accountants ☒Audit managers ☒Audit partners ☒Engagement Quality Control Reviewers

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

Related parties are likely to be an IRBA inspections finding or an area that management as well as auditors put very little thought to, when preparing and auditing a set of financial statements. Join us as we help you ensure - As preparers / management, that you are compliant with the IFRS for SMEs requirements, so that you can be better prepared for the next AFS compilation - As auditors, that you hold your clients to the correct disclosure requirements


Course Content:

� This session will address the following: o Who is a related party? o What is a related party transaction / balance? o Do all transactions with related parties need to be disclosed? o What director�s remuneration-related disclosures are required? o What needs to be disclosed? o Examples of disclosures


Course Objective:


Who Should Attend?

☒Auditors ☒Financial accountants ☒Audit mangers ☒Audit partners ☒Engagement Quality Control Reviewers

Individuals: R 690.00 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Tristan White


Overview:

An often-neglected statement within a set of annual financial statements, is the Statement of Cash Flows. Many auditors don�t know their responsibilities around this statement or what the requirements are for presentation. Similarly, preparers of financial statements are seemingly unfamiliar with the options available when presenting a statement of cash flow and what needs to be contained therein. This session will help you align with the financial reporting requirements when preparing a cash flow statement.


Course Content:

� This session will address the following: o Are all entities required to prepare a cash flow statement? o What is a cash and cash equivalent? o What constitutes operating activities, and what options for presentation / calculation are available? o What is included in investing activities? o What will need to be considered as part of financing activities? o Examples of presentation


Course Objective:


Who Should Attend?

Financial managers Auditors Bookkeepers Audit managers Audit partners Engagement Quality Control Reviewers

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

IFRS for SMEs update May 2015


Course Content:

Major changed to IFRS for SME� _ May 2015


Course Objective:

To provide an understanding and overview of the amendments and changes to IFRS for SMEs.


Who Should Attend?

Anyone that uses IFRS for SMEs as their accounting standard

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

Session 2 introduces some practical examples whereby accounting treatments will be explored to help visualise typical business combination /consolidation entries, goodwill calculations and other types of investments, namely associates and joint ventures.


Course Content:

Session 2: o Section 9: Consolidated and Separate Financial Statements o Section 19: Business Combinations and Goodwill o Section 14: Investments in Associates o Section 15: Investments in Joint Ventures


Course Objective:

We seek to empower you as a professional accountant in accounting and audit by: Establishing a practical understanding of the standards / sections Helping you understand why transactions are accounted for the way they have been Simplifying the financial statement reporting process by breaking down the presentation and disclosure requirements


Who Should Attend?

Accountants in business whose firms have adopted IFRS for SMEs as the accounting framework. Auditors in a South African context, so as to successfully enable them to identify and assess the application of the framework.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

Session 4 is all about fixed / longer term assets. We�ll capitalise on our time together during this session by practically calculating and analysing what the journal entries for revaluation surpluses, fair value adjustments, revised depreciation / amortisation amounts and impairments are to be.


Course Content:

Session 4: Section 17: Property, Plant and Equipment Section 16: Investment Property Section 18: Intangible Assets Section 27: Impairments


Course Objective:

We seek to empower you as a professional accountant in accounting and audit by: Establishing a practical understanding of the standards / sections Helping you understand why transactions are accounted for the way they have been Simplifying the financial statement reporting process by breaking down the presentation and disclosure requirements


Who Should Attend?

Accountants in business whose firms have adopted IFRS for SMEs as the accounting framework. Auditors in a South African context, so as to successfully enable them to identify and assess the application of the framework.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

Session 5 sees us journey into the income statement. We are set to get hands on with Revenue, Inventory and Leases by working through a broad range of mini-case-studies, addressing the practical application of recognition criteria, measurement calculations and accounting debits and credits.


Course Content:

Session 5: Section 23: Revenue Section 13: Inventories Section 20: Leases


Course Objective:

We seek to empower you as a professional accountant in accounting and audit by: Establishing a practical understanding of the standards / sections Helping you understand why transactions are accounted for the way they have been Simplifying the financial statement reporting process by breaking down the presentation and disclosure requirements


Who Should Attend?

Accountants in business whose firms have adopted IFRS for SMEs as the accounting framework Auditors in a South African context, so as to successfully enable them to identify and assess the application of the framework

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

Session 6 concludes our SMEs series. The plan for this session is to spend time doing basic calculations of current tax and deferred tax in the South African context, to illustrate the principles from the standard. We will refine our knowledge further by taking a look at various forms of Employee Benefits (salaries expense) through the lense of practical examples and finally round up with a brief look at Related Party disclosures.


Course Content:

Session 6: Section 29: Income Tax Section 28: Employee Benefits Section 33: Related Party Disclosures


Course Objective:

We seek to empower you as a professional accountant in accounting and audit by: Establishing a practical understanding of the standards / sections Helping you understand why transactions are accounted for the way they have been Simplifying the financial statement reporting process by breaking down the presentation and disclosure requirements


Who Should Attend?

Accountants in business whose firms have adopted IFRS for SMEs as the accounting framework. � Auditors in a South African context, so as to successfully enable them to identify and assess the application of the framework.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

Inventory is something almost all businesses have, be it in the form of consumables or goods sold by retailers, or even internally produced. Even entities providing services are required to keep track of their �cost of sales�, which is dealt with in this section of IFRS for SMEs. This session focuses on inventory from the SMEs standard, and will help you understand what cost determination methods are available, e.g. FIFO, how to calculate closing inventory based on perpetual versus periodic inventory systems, how to accumulate input costs as part of production, and finally what inventory impairment considerations apply.


Course Content:

� This session will address the following: o What types of costs may form part of inventory-costing o Measurement of cost o Inventory write-downs o Corresponding expense recognition, i.e. cost of sales o Disclosure


Course Objective:


Who Should Attend?

Auditors Bookkeepers Financial accountants Audit mangers Audit partners engagement Quality Control Reviewers Business professionals

Individuals: R 632.50 (Incl. VAT)

CPD Hours: 2.5 hrs

Presenter: Tristan White


Overview:

With the uncertainty around COVID-19, many businesses are facing financial peril with liabilities that cannot be met and unfulfilled contracts that could lead to financial losses. Section 21 Provisions and Contingencies will help us account for potential liabilities and consider the impact of onerous contracts. Section 32 Events After the Reporting Period becomes relevant when dealing with situations that have arisen after year end, that could have a retrospective effect on current year financial statements.


Course Content:

Section 21: Provisions � Definitions for Provisions, Contingent Liabilities, Onerous Contracts � Recognition � Measurement � Disclosure requirements Section 32: Events After Reporting Period � Definitions for Adjusting VS Non-adjusting events � When to recognition VS disclose VS ignore


Course Objective:


Who Should Attend?

☒Financial managers ☒Auditors ☒Bookkeepers ☒Financial accountants ☒Audit mangers ☒Audit partners ☒Engagement Quality Control Reviewers

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

Journeying into the income statement we must ask ourselves, is Section 23 Revenue affected by the new IFRS 15 Revenue standard? Join us as we are set to get hands on with Revenue, by working our way through a broad range of mini-case-studies, addressing the practical application of recognition criteria, measurement calculations and accounting debits and credits. We will look at the following revenue streams: - Rendering of services, - Sale of goods, - Construction contracts and - Passive income


Course Content:

� Identifying a revenue stream, with examples � Recognition of each stream, with examples � Measurement of revenue transactions, with examples � Disclosure


Course Objective:

None

IT and Emerging Technology Assurance

Individuals: R 563.50 (Incl. VAT)

CPD Hours: 2.5 hrs

Presenter: Lynette Berger


Overview:

Many of us have openly welcomed the internet into our lives. For most of us the internet is part of our daily routine for keeping in touch with friends and family, working, studying, playing games, shopping and paying bills. While the internet offers us many benefits, there are also a range of safety and security risks associated with its use. These include threats to the integrity of our identities, our privacy and the security of our electronic communications, in particular financial transactions, as well as exposure to offensive and illegal content and behaviour. Everywhere you go, there are hackers and malware just waiting for the right opportunity to steal your important information and corrupt your computer files. It is cyber criminals coming after you, companies and (social media) advertisers invading your privacy and tracking your every move on the internet - today's digital world is a criminal's playground. The worst part? You are a target. That�s it. There has never been a more important time for you to start taking your personal security online seriously. And the one think you should know: you need not be an IT expert to protect yourself and your private data.


Course Content:

Internet and Browzing Security - Security Basics - Multilayer security Common security threats Encryption - SSL and HTTPS - VPN - How to encrypt your PC�s hard drive - How to encrypt your smartphone Personal security - Mindset and habit - The importance of scepticism - Malicious sites and applications - Software updates - Knowing yourself Social Media Security and e-mail security Mobile Security - Passcode lock - Third-party App permissions - Locating a lost or stolen smartphone Passwords - 25 Most common passwords (Is yours on the list?) - Password best practices - Using a password manager Multifactor Authentication Connected Apps Scams, cons, tricks and fraud Malware, viruses, rootkits, ransomeware and attacks Bonus content and next steps


Course Objective:

In this course, I outline a step-by-step roadmap that you can follow to build a tight wall of security around your digital life and also apply in business; simple changes that can guard you against personal damage and the immense frustration suffered from unwanted cyber security incidents. I will also show you real life examples of different types of hacking attacks and how best to tackle them. This session is perfect for individuals: with no background in IT or cyber security who want to learn how to protect themselves against hackers and malware who want to learn the basics of cyber security who want to learn about new strategies and software that can ensure their privacy online No prior security experience required�this is a beginner-level course


Who Should Attend?

This session is perfect for individuals: with no background in IT or cyber security who want to learn how to protect themselves against hackers and malware who want to learn the basics of cyber security who want to learn about new strategies and software that can ensure their privacy online No prior security experience required�this is a beginner-level course

Individuals: R 345.00 (Incl. VAT)

CPD Hours: 1 hrs

Presenter: Lynette Berger


Overview:

The use of social media has grown substantially and it is important that organisations define their approach to its use, monitoring and interaction. All organisations, whether private or public, can have a social media presence or be discussed on social media. The auditor may be asked to provide assurance over existing controls or consultancy services to improve how an organisation interacts with social media.


Course Content:

What is social media? Current trends Why is social media important to organisations? The law and the role of regulators Potential risks and responses Social media governance The role of the auditor Risk maturity model Potential auditor�s approach Social Media audit in a nutshell


Course Objective:

This basic guide aims to provide some initial considerations and ideas to help auditors think about their role, objectives and work programmes.


Who Should Attend?

This session is perfect for individuals: � with no background in IT or cyber security � who want to learn how to protect themselves against hackers and malware � who want to learn the basics of cybersecurity � who want to learn about new strategies and software that can ensure their privacy online No prior security experience required�this is a beginner-level course

Individuals: R 345.00 (Incl. VAT)

CPD Hours: 1 hrs

Presenter: Lynette Berger


Overview:

This course is intended primarily for individuals who have little to no prior background or knowledge about the field of cyber security. Have you ever wondered exactly how hackers 'hack'? Do words like firewalls, encryption, bio-metrics and malware sound confusing to you? As Auditor or Accountant, how do you incorporate and apply these basic concepts as part of your own practice? Even more important: how do you assess client work and audit risk? If so then you are going to find this course absolutely perfect for you, just to get you started with the basic concepts and current practices on cyber security.


Course Content:

� Introduction to Cyber Security and Information Security � Basic terminologies � Cyber threats / Threat actors / Common Cyber attack methods � Layers of Security / Layers of Protection (The Onion) � The internet and computer protocols � The mind of the hacker � Types of cyber attacks � Information security at the workplace � Cyber warfare and cyber attacks against companies and businesses


Course Objective:

In later parts of this series we will explore the role of the auditor in applying cyber security knowledge, implementing strategies as part of the audit plan and also assess the audit risk.


Who Should Attend?

Who this course is for individuals who: � want to learn the basics of computer and cyber security and the impact on a personal level, business level and client / consumer level � Auditors and Accountants: this is the session for you!! � are interested in the fields of IT or Cyber Security

Individuals: R 563.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Lynette Berger


Overview:

What makes people both excited and nervous about blockchain is that it asking us to put trust in technology as opposed to centralized human institutions. Its advocates herald blockchain as a way to transform banking, to fight fraud, to bring transparency to opaque supply chains, and to settle disputes about land ownership, just to name a few of the benefits they see. Chances are good that your organization will investigate or experiment with blockchain technology at some point in the future. Be prepared to inform the business of the risks involved and potential controls needed for blockchain projects. We have scheduled a couple of virtual training sessions on various blockchain topics we think is of great importance to take note of. If you have not shown an interest in this emerging technology and what it is capable of, now should be the time! Dont leave this for later, jump in now! Postponing your learning and awareness of this topic might cost you your reputation and income as a professional in the field of accounting, auditing and tax.


Course Content:

Module 1: Blockchain and Bitcoin terminology Module 2: Blockchain applications Module 3: Cryptocurrencies, Altcoins, ICOs all you need to know Module 4: Smart contracts Module 5: The taxation environment Module 6: The regulatory environment: comparing SA to other countries� responses Module 7: Legal issues and the future Module 8: Auditing issues, challenges and considerations


Course Objective:

We will address questions such as: Why you need to understand the blockchain system and the technology behind it Will this technology take over our roles and responsibilities as qualified professionals in the field of accounting, auditing and tax? Do we know enough to be able to serve our clients and their needs? Etc. Our presenter is a qualified Chartered Accountant and also a holder of a Masters degree in SA and International tax. Lynette Berger completed her dissertation with the topic on the Income Tax implications of Bitcoin exchange transactions. She has a passion for this emerging market and the possibilities it holds for the auditing and tax professions.


Who Should Attend?

Accountants Auditors Tax practitioners Financial planners Attorneys and any person involved or who may want to obtain a basic knowledge and understanding of the blockchain environment

Individuals: R 563.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Lynette Berger


Overview:

What makes people both excited and nervous about blockchain is that it�s asking us to put trust in technology as opposed to centralized human institutions. Its advocates herald blockchain as a way to transform banking, to fight fraud, to bring transparency to opaque supply chains, and to settle disputes about land ownership, just to name a few of the benefits they see. Chances are good that your organization will investigate or experiment with blockchain technology at some point in the future. Be prepared to inform the business of the risks involved and potential controls needed for blockchain projects. We have scheduled a couple of virtual training sessions on various blockchain topics we think is of great importance to take note of. If you have not shown an interest in this emerging technology and what it is capable of, now should be the time! Don�t leave this for later, jump in now! Postponing your learning and awareness of this topic might cost you your reputation and income as a professional in the field of accounting, auditing and tax.


Course Content:

Module 1: Blockchain and Bitcoin terminology Module 2: Blockchain applications Module 3: Cryptocurrencies, Altcoins, ICOs all you need to know Module 4: Smart contracts Module 5: The taxation environment Module 6: The regulatory environment: comparing SA to other countries� responses Module 7: Legal issues and the future Module 8: Auditing issues, challenges and considerations


Course Objective:

We will address questions such as: Why you need to understand the blockchain system and the technology behind it Will this technology take over our roles and responsibilities as qualified professionals in the field of accounting, auditing and tax? Do we know enough to be able to serve our clients and their needs? Etc. Our presenter is a qualified Chartered Accountant and also a holder of a Masters degree in SA and International tax. Lynette Berger completed her dissertation with the topic on the Income Tax implications of Bitcoin exchange transactions. She has a passion for this emerging market and the possibilities it holds for the auditing and tax professions.


Who Should Attend?

Accountants Auditors Tax practitioners Financial planners Attorneys and any person involved or who may want to obtain a basic knowledge and understanding of the blockchain environment

Individuals: R 563.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Lynette Berger


Overview:

What makes people both excited and nervous about blockchain is that it�s asking us to put trust in technology as opposed to centralized human institutions. Its advocates herald blockchain as a way to transform banking, to fight fraud, to bring transparency to opaque supply chains, and to settle disputes about land ownership, just to name a few of the benefits they see. Chances are good that your organization will investigate or experiment with blockchain technology at some point in the future. Be prepared to inform the business of the risks involved and potential controls needed for blockchain projects. We have scheduled a couple of virtual training sessions on various blockchain topics we think is of great importance to take note of. If you have not shown an interest in this emerging technology and what it is capable of, now should be the time! Don�t leave this for later, jump in now! Postponing your learning and awareness of this topic might cost you your reputation and income as a professional in the field of accounting, auditing and tax.


Course Content:

Module 1: Blockchain and Bitcoin terminology Module 2: Blockchain applications Module 3: Cryptocurrencies, Altcoins, ICOs � all you need to know Module 4: Smart contracts Module 5: The taxation environment Module 6: The regulatory environment: comparing SA to other countries� responses Module 7: Legal issues and the future Module 8: Auditing issues, challenges and considerations


Course Objective:

We will address questions such as: Why you need to understand the blockchain system and the technology behind it Will this technology take over our roles and responsibilities as qualified professionals in the field of accounting, auditing and tax? Do we know enough to be able to serve our clients and their needs? Etc. Our presenter is a qualified Chartered Accountant and also a holder of a Masters degree in SA and International tax. Lynette Berger completed her dissertation with the topic on the Income Tax implications of Bitcoin exchange transactions. She has a passion for this emerging market and the possibilities it holds for the auditing and tax professions.


Who Should Attend?

Accountants Auditors Tax practitioners Financial planners Attorneys and any person involved or who may want to obtain a basic knowledge and understanding of the blockchain environment

Labour law

Individuals: R 885.50 (Incl. VAT)

CPD Hours: 3 hrs

Presenter: Johan du Preez


Overview:

This comprehensive course gives detailed insight into discipline in the workplace. The course will teach line managers how to effectively chair a disciplinary hearing in line with the principles of fairness and equity as envisaged by the Labour Relations Act. Issues on poor performance such as tardiness, idleness, inefficiency and laziness are also covered


Course Content:

Introduction to and scope of labour law Relevant legislation Collective and individual labour law The service contract Dismissal processes for misconduct, work performance, ill health and retrenchment Transfer of employees


Course Objective:

Attendees will gain knowledge on how to reprimand employees in the workplace based on the Basic Conditions of Employment Act in a fair and equal manner.


Who Should Attend?

Officials involved with labour relations in the workplace CPD attendees

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

With all the challenges faced by business in the last two years, dismissals of employees may have been unavoidable. Whether retrenchment due to financial problems, or dismissal due to misconduct in the recent unrests, employers must ensure that they follow the correct procedures when dismissing employees, or they may face payments imposed by the CCMA With employees standing up for their rights more and more, this has become a major dilemma for most companies, leading to large pay-outs to employees and increased cost in defending the company in any legal proceedings. To avoid these unnecessary costs is easy. Join us in this informative session as we discuss the requirements of the Labour Relations Act, and look at the practical implications on business and employers


Course Content:

� What is dismissal? � What is an unfair dismissal? � What disciplinary procedures can you adopt and implement to ensure a fair process when dismissal is necessary? � Dismissal due to misconduct o Recent unrest and employees involvement � Dismissal due to incapacity o COVID 19 impact � Dismissal due to operational requirements o COVID 19 impact � Automatically unfair dismissals � Remedies applicable if unfair dismissal occurred � Labour court and labour appeal court judgements and examples on unfair dismissal and unfair discrimination


Course Objective:


Who Should Attend?

ALL employers and HR managers

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

Employees are probably the biggest asset for any company, but are you aware of the legal and tax implications that comes with them? For all companies, the legal concerns around employment can become a headache, and employees who do not understand their rights are disadvantaged. This is part 1 of an 9-part series that will take an in detail look at all the legal requirements around employment and the implications on employers and employees.


Course Content:

Our upcoming webinar will focus on a summarised explanation of all the labour laws including: Basic Conditions of Employment Act National minimum Wage Act Labour Relations Act Employment Equity Act Unemployment Insurance Act Skills Development Act Compensation for Occupational Injuries and Diseases Act Tax matters: o 4th Schedule � PAYE o Employee VS Independent contractor o 7th Schedule � Fringe benefits and the impact on PAYE o Learnership incentives o Employment Tax Incentive o Non-executive directors PLEASE NOTE: this is not a detailed session on any of these topics, but rather an introductory session for the 7 detailed sessions to follow


Course Objective:


Who Should Attend?

This series will benefit all HR departments, employees, management as well as accountants and auditors who need to obtain an understanding of the labour laws.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

Employees are probably the biggest asset for any company, but are you aware of the tax implications that comes with them? From registering and paying PAYE, to receiving tax incentives, taxation is a large part of managing your employee force. Join us for part 2 of this 9-part series that will explain the tax implications of employees in detail.


Course Content:

In session 2, we take a look at the following tax implications: 4th Schedule PAYE o Registration o Calculation o Inclusions and exclusions o Payment o Consequences of non-payment Employee VS Independent contractor 7th Schedule Fringe benefits and the impact on PAYE o Inclusions in monthly PAYE o Impact on yearly tax return submission Learnership incentives


Course Objective:


Who Should Attend?

This series will benefit all HR departments, employees, management as well as accountants and auditors who need to obtain an understanding of the labour laws.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

During 2017, significant changes took place in how directors are treated for income tax and VAT purposes. As such, different directors are treated differently by their employers and companies, and some have further tax liabilities in their personal capacity. Join us for part 3 of this 9-part series, where we will be looking at the income tax and VAT implications for all directors, as well as the impact these changes may have on their companies as employers.


Course Content:

Our upcoming webinar will focus on the following aspects: Definition of director o Executive director o Non-executive director Income tax implications for directors o Salaries o Fringe benefits o Deductions allowed o Loans to and from the company o Provisional taxes VAT implications for directors o When does a NED become liable to register for VAT? o How must the value of taxable supplies be calculated? o Where must a person register? o What documents must be submitted with an application? o Basic VAT principles o Time of supply o Value of supply o Tax period o Invoice vs Payment basis o What input deductions can a NED claim? o Document requirements Impact on employers o PAYE


Course Objective:


Who Should Attend?

Whether you are a Non-Executive director, executive director, tax practitioner, or payroll administrator this session will ensure your compliance with the Tax legislation.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

Employees are probably the biggest asset for any company, but are you aware of the basic rights that employees are provided with? Join us for part 4 of this 9-part series that will explain the basic rights of employees in detail.


Course Content:

In session 4, we take a look at the following: Basic Conditions of Employment Act o Working hours o Leave o Sick leave and maternity leave o Paternity and adoption leave o Overtime o Contracts and payslips National Minimum Wage Act Summary of sectoral determinations How the SAICA and SAIPA contracts are impacted by these Acts


Course Objective:


Who Should Attend?

This series will benefit all HR departments, employees, management as well as accountants and auditors who need to obtain an understanding of the labour laws.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

Employees are probably the biggest asset for any company, but do you know the procedures to follow to ensure that dismissals of employees are not unfair? With employees standing up for their rights more and more, this has become a major dilemma for most companies, leading to large pay-outs to employees and increased cost in defending the company in any legal proceedings. To avoid these unnecessary costs is easy. Ensure that you are up to date with the labour relations act in terms of unfair dismissal and have evidence in proceedings as to why an employee was dismissed and whether or not the right procedures were followed. Join us for part 5 of this 9-part series where will look at the reasons for fair dismissal, as well the procedure to follow to ensure that the employee does not have a reason to complain to the CCMA.


Course Content:

In session 5, we take a look at the following: What is dismissal? What is an unfair dismissal? What disciplinary procedures can you adopt and implement to ensure a fair process when dismissal is necessary? Dismissal due to misconduct Dismissal due to incapacity Dismissal due to operational requirements Automatically unfair dismissals Remedies applicable if unfair dismissal occurred Labour court and labour appeal court judgements and examples on unfair dismissal and unfair discrimination


Course Objective:


Who Should Attend?

This series will benefit all HR departments, employees, management as well as accountants and auditors who need to obtain an understanding of the labour laws.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

Strike action taken by employees can bring a business to its knees. Are you aware of your right as an employer during a strike? The Labour Relations Act provides for aggrieved employees to take action in the form of a strike, but certain rules must be adhered to for the strike to be legal. If not, employers are allowed to take steps against these employees, including lock out and in serious cases, dismissal. Join me for this two our session as we go through the dangerous landscape that regulates strikes in South Africa.


Course Content:

The following will be covered during this session: Employees right to strike as a constitutional right o Protected strike vs Unprotected strike Employers recourse of lock out o Protected lock out vs Unprotected lock out o Replacement labour Limitation on the right to strike and the recourse of lock out What is a secondary strike Picketing Essential services, minimum services and maintenance services


Course Objective:


Who Should Attend?

This session will be beneficial to all employers, HR departments and any other interested party with regards to strikes.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

Are you aware of your responsibilities as an employer in terms of the employment equity act? All designated employers must implement affirmative action and ensure equity within the workplace. But who is a designated employer and what exactly are the responsibilities? Join me for this two our session as we go through the employment equity act and the implications for employers.


Course Content:

The following will be covered during this session: Equality vs Equity in the workplace Who is a designated employer What is affirmative action The employment equity plan o Identify employment barriers o Identify reasonable accommodation o Representation, retention and development o Content of employment equity plan and example Penalties and non-compliance


Course Objective:


Who Should Attend?

This session will be beneficial to all employers, HR departments and any other interested party.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

Are you aware of your responsibilities as an employer in terms of the sundry employment Acts? UIF, SDL and the COIDA places various responsibilities on employers to register and pay certain amounts on a monthly basis based on their workforce. Join me for this two our session as we go through these Act and the implications for employers as well as employees.


Course Content:

The following will be covered during this session: UIF o Application o Contributions to fund o Claiming benefits o Different benefits under UIF o Calculation of benefits o Documents to complete o Suspension of benefits o Duties of employer and information to be submitted o Penalties and interests for employers SDL o Purpose of the act and application o The status of the SETA�s o Learnership agreements o Skills programmes o Levy to be paid o SETA refunds o Duties of employer and information to be submitted o Penalties and interest for employers COID o Right of employee to compensation o What is covered from fund o Employers liability o Claims process o Obligations of employer to register and pay levies o Offences and penalties


Course Objective:


Who Should Attend?

This session will be beneficial to all employees, employers, HR departments and any other interested party.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 1 hrs

Presenter: Tania Rhode


Overview:

This 4-part series will cover the following: 1. What is the WSP/ATR (Annual Training Report)/PIVOTAL Reports and the benefits to companies for submitting this to the SETA�s on an annual basis? 2. Unpacking the process of gathering all the data, compiling and submission to the relevant SETA. 3. Understanding what the OFO code is and how to link it to the occupation 4. Roles and Responsibilities of the Training Committee and the SDF; Understanding accredited vs unaccredited training


Course Content:

The role of the SDF in the WSP submission process The role of the Training Committee Accredited vs Unaccredited courses


Course Objective:

To gain a full understanding of WSP/ATR submission process


Who Should Attend?

Skills Development Facilitators (SDF), Training, HR, B-BBEE coordinators/administrators, Training Managers, HR Managers, Training Providers, Transformation Managers

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 1 hrs

Presenter: Tania Rhode


Overview:

This 4-part series will cover the following: 1. What is the WSP/ATR (Annual Training Report)/PIVOTAL Reports and the benefits to companies for submitting this to the SETA�s on an annual basis? 2. Unpacking the process of gathering all the data, compiling and submission to the relevant SETA. 3. Understanding what the OFO code is and how to link it to the occupation 4. Roles and Responsibilities of the Training Committee and the SDF; Understanding accredited vs unaccredited training


Course Content:

Understanding what the OFO(Organising Framework forOccupations) Identifying and linking your OFO codes for the WSP reports Process to have new OFO codes registered


Course Objective:

To gain a full understanding of WSP/ATR submission process


Who Should Attend?

Skills Development Facilitators (SDF), Training, HR, B-BBEE coordinators/administrators, Training Managers, HR Managers, Training Providers, Transformation Managers

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

Do you know the procedures to follow to ensure that dismissals of employees are not unfair? With employees standing up for their rights more and more, this has become a major dilemma for most companies, leading to large pay-outs to employees and increased cost in defending the company in any legal proceedings. To avoid these unnecessary costs is easy. Ensure that you are up to date with the labour relations act in terms of unfair dismissal and have evidence in proceedings as to why an employee was dismissed and whether or not the right procedures were followed. This session will look at the reasons for fair dismissal, as well the procedure to follow to ensure that the employee does not have a reason to complain to the CCMA. It will also take a look at some court judgements, as well as examples of unfair dismissal, to ensure these practices are avoided.


Course Content:

What is dismissal? What is an unfair dismissal? What disciplinary procedures can you adopt and implement to ensure a fair process when dismissal is necessary? Dismissal due to misconduct Dismissal due to incapacity Dismissal due to operational requirements Automatically unfair dismissals Remedies applicable if unfair dismissal occurred Labour court and labour appeal court judgements and examples on unfair dismissal and unfair discrimination


Course Objective:

After attending this course, delegates should have a thorough understanding of the procedures in terms of the labour relations act with regards to dismissal. Delegates should also understand what the reasons are for dismissal and how this process should be implemented to avoid CCMA action or legal proceedings.


Who Should Attend?

All HR employees, as well as management in any company. It is also advised that any employee attend, to be aware of their own rights and remedies in a situation where there might be unfair dismissal.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

Do you know the procedures to follow to ensure that dismissals of employees are not unfair? With employees standing up for their rights more and more, this has become a major dilemma for most companies, leading to large pay-outs to employees and increased cost in defending the company in any legal proceedings. To avoid these unnecessary costs is easy. Ensure that you are up to date with the labour relations act in terms of unfair dismissal and have evidence in proceedings as to why an employee was dismissed and whether or not the right procedures were followed. This session will look at the reasons for fair dismissal, as well the procedure to follow to ensure that the employee does not have a reason to complain to the CCMA. It will also take a look at some court judgements, as well as examples of unfair dismissal, to ensure these practices are avoided.


Course Content:

What is dismissal? What is an unfair dismissal? What disciplinary procedures can you adopt and implement to ensure a fair process when dismissal is necessary? Dismissal due to misconduct Dismissal due to incapacity Dismissal due to operational requirements Automatically unfair dismissals Remedies applicable if unfair dismissal occurred Labour court and labour appeal court judgements and examples on unfair dismissal and unfair discrimination


Course Objective:

After attending this course, delegates should have a thorough understanding of the procedures in terms of the labour relations act with regards to dismissal. Delegates should also understand what the reasons are for dismissal and how this process should be implemented to avoid CCMA action or legal proceedings.


Who Should Attend?

All HR employees, as well as management in any company. It is also advised that any employee attend, to be aware of their own rights and remedies in a situation where there might be unfair dismissal.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 1 hrs

Presenter: Tania Rhode


Overview:

This 4-part series will cover the following: 1. What is the WSP/ATR (Annual Training Report)/PIVOTAL Reports and the benefits to companies for submitting this to the SETA�s on an annual basis? 2. Unpacking the process of gathering all the data, compiling and submission to the relevant SETA. 3. Understanding what the OFO code is and how to link it to the occupation 4. Roles and Responsibilities of the Training Committee and the SDF; Understanding accredited vs unaccredited training


Course Content:

Unpacking the WSP/ATR and PIVOTAL Reports Supporting documentation that must accompany the submission to the SETA This will involve demonstrating the templates to be used and working through all fields


Course Objective:

To gain a full understanding of WSP/ATR submission process


Who Should Attend?

Skills Development Facilitators (SDF), Training, HR, B-BBEE coordinators/administrators, Training Managers, HR Managers, Training Providers, Transformation Managers

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 1 hrs

Presenter: Tania Rhode


Overview:

1. What is the WSP/ATR (Annual Training Report)/PIVOTAL Reports and the benefits to companies for submitting this to the SETA�s on an annual basis? 2. Unpacking the process of gathering all the data, compiling and submission to the relevant SETA. 3. Understanding what the OFO code is and how to link it to the occupation 4. Roles and Responsibilities of the Training Committee and the SDF; Understanding accredited vs unaccredited training


Course Content:

What is a WSP/ATR(Annual Training Report) and PIVOTAL Report What are the benefits of submitting these reports to the SETA Why is it compulsory for certain companies to submit Understanding the reporting period and deadline date of submission Supporting documentation that must accompany these reports


Course Objective:

To gain a full understanding of WSP/ATR submission process


Who Should Attend?

Skills Development Facilitators (SDF), Training, HR, B-BBEE coordinators/administrators, Training Managers, HR Managers, Training Providers, Transformation Managers

Legal/Acts & Legislations

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

Establishing which Acts are affected by the Amendment Bill, namely: the South African Schools Act, 1996 (SASA) Employment of Educators Act, 1998 (EEA) What the purpose of the two affected Acts were historically. Analysing the Amendments made in terms of type: Clarifications Insertions Extensions Deletions Understanding the change and intended impact Highlighting affected industries / parties


Course Content:

Refer overview


Course Objective:

1. To develop a basic understanding of legislation in place for public schools 2. Understanding how the Amendment Bill affects you as learner, parent of a learner, teacher, school governing body representative and wider heads of departments


Who Should Attend?

Public School Governing Body members; Learners and parents of learners; Aspiring and current teachers; Department of Education representatives, whether it be national, district, provincial or local level; Trade unions in the education industry; Community members within the vicinity of a public school; Private school representatives.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

With draft amendments that will increase the scope of accountable institutions, it becomes more important than ever for companies to take note of the Financial Intelligence Centre Act. The Financial Intelligence Centre Act (FICA) provides for specific requirements that all accountable institutions have to follow in order to ensure they mitigate the risk of money laundering, and also places a legal obligation on all employees to report money laundering transactions. Should non-compliance occur, severe consequences will follow. Join us for a high level discussion of the requirements on the FIC Act. This session will go through all the requirements of the Act and the consequences should you not comply. This session is aimed specifically at individuals who would like to refresh their FICA knowledge and need an update on the changes.


Course Content:

The session will cover the following: What constitutes a money laundering offence i.r.o. POCA Outline of FICA sections Draft changes to the Act and the Schedules Duties of accountable institutions Customer due diligence Reporting to the FIC and sharing information Screening of clients Compliance officer Enforcement Non-compliance and penalties


Course Objective:


Who Should Attend?

Investment managers Financial managers Auditors Bookkeepers Financial accountants Audit managers Audit partners Compliance officers

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

On the 5th of December 2018, the new Property Practitioners Bill was passed by Parliament and is set to replace the old Estate Agency Affairs Act (EAAA) of 1976. This will mean that the following procedures will likely have been updated: - The need for Fidelity Fund certificates, - The handling of trust monies, - The accounting / financial management requirements of an estate agency practice; and - The audit requirements for an estate agent This session focuses on the sections of the new Bill that have an effect on the accounting and financial management requirements as well as the considerations around auditing. As no effective date has yet been established for the new Bill, the current accounting / auditing requirements of the old Estate Agency Affairs Act will also be highlighted.


Course Content:

During this session, we will Briefly highlight the various sections of the new Property Practitioners Bill by providing an overview Specifically look at the legislation around Fidelity Fund certification and rules around trust money, as well as, Considering the accounting and auditing requirements per the old legislation and the new Bill, respectively


Course Objective:

The objective of this course is to: 1. Give you a general overview of the new Property Practitioners Bill 2. Provide a simplified understanding as to the Fidelity Fund certificate rules, as well as the rules around the handling of Trust Monies, accounting and auditing of an estate agency practice per the old and new legislation


Who Should Attend?

The following individuals will benefit from attending this course: Property practitioners / estate agents who would like to develop a foundational understanding as to the new requirements Accounting clerks / finance department employees of an estate agency Audit managers / seniors who will audit estate agencies (no specific auditing procedures will be discussed during the session, only what the accounting and auditing requirements placed upon the estate agency are, per the Act / Bill)

Individuals: R 494.50 (Incl. VAT)

CPD Hours: 4.5 hrs

Presenter: Yvonne Rossouw


Overview:

This year we experienced rapid and unexpected changes. The COVID pandemic took the world by storm, but it did not mean that the world stood still. The legislative environment underwent important changes that impact businesses significantly. Don�t let lockdown impair your ability to stay updated. Join us for this half-day session where we will explore the shifts in the legislative landscape during 2020 and how this may impact your business.


Course Content:

Newly released or updated, Acts, Regulations and Standards during 2020 Tax Laws Amendment Bill Protection of personal information Act � Effective date and important updates The Compensation for Occupational Injuries and Diseases Act Companies compliance checklist New SAICA by-laws ISRS 4400 updated Taxation on foreign employment and emigration Amended National minimum wages Basic conditions of employment Act parental benefits Draft code of good practice on the prevention and elimination of violence and harassment in the world of work Employment Equity Amendment Bill 2020 Audited annual financial statements: Requirement to disclose remuneration and benefits of directors and prescribed officers The Use of Electronic Signatures When Signing Audit, Review or Other Assurance Reports Business rescue CPD policy FICA proposed changes to accountable and reportable institutions Tax ombud systemic issues FSCA stance on contingent business interruption insurance cover � Draft Property Practitioners Regulations, 2020 issued for public comment


Course Objective:

None


Who Should Attend?

Investment managers Financial managers Auditors Bookkeepers Financial accountants First year SAICA Trainees Second year SAICA trainees Third year SAICA trainees Fourth year SAICA trainees Fifth year SAICA trainees Audit mangers Audit partners Engagement Quality Control Reviewers Compliance officers Ethics officers

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

The Information Regulator recommended the POPI Act to come into effect on the first April 2020, however with the lockdown that date has been postponed until after lockdown. Are you ready for the implications? Although the effective date has not been announced yet, companies will only have 1 year to ensure compliance from the effective date, which may not be enough time if they do not have the correct processes and procedures implemented. This course aims to provide insight into the Act itself, as well as some practical examples of how to implement the provisions of the Act.


Course Content:

What is the type of information that is protected What is included in personal information o What is Special personal information and what is the difference What activities are regulated by the Act What does it mean to �process� personal information Who have rights and obligations under this Act The limitations the Act places on processing of information The need to specify the purpose for which the information is received Retention periods for personal information o Retention period in terms of other acts Ensuring the quality of the information you possess Making the data subject aware of information collected Implementing security safeguards over the information you possess o What happens when information is lost The right of the data subject to participate Penalties for offences Interaction with GDPR


Course Objective:


Who Should Attend?

Investment managers, Financial managers, Auditors, Bookkeepers, Financial accountants and Compliance officers

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

Are you, as auditor or attorney practice accountant, asking any of the following questions, or have you otherwise been asked: Which Act do we use? What set of Rule requirements apply? Will we have to issue two audit reports for attorney trust audit clients with 2019 financial year ends? Both IRBA and SAICA have recently published an audit-related clarification after the Legal Practice Council issued a new illustrative audit report in July 2019. This illustrative audit report contained combined references to the old Attorneys Act and Rules, as well as the new Legal Practices Act and Rules as part of a single audit report. What does this mean for a 2019 year end attorney trust account audit? Join us in this session as we aim to assist you in three ways: For auditors: o Briefly look at unpacking IRBA / SAICA�s publication to better understand the audit impact for 2019 year end audits of attorney trust accounts For auditors, attorney practice accountants / bookkeepers / finance department individuals: o The majority of the session will be spent working through all the new Rule requirements that affect the handling of trust monies and trust accounting For both auditors and attorney accountants: o Highlight key differences between the old Act and Rules, and the new Act and Rules which will affect the audit procedures required and the accounting process


Course Content:

During this session, we will Briefly look at unpacking IRBA / SAICAs publication to better understand the audit impact for 2019 year end audits of attorney trust accounts Specifically look at the legislation around �Handling of Trust Monies�(Chapter 7 of the new Act, section 84 - 91), as well as, considering the new Accounting Rules (Part XII of the Rules, rule 54) Highlight key differences between the old Act and Rules, and the new Act and Rules which will affect the audit procedures required and the accounting process


Course Objective:

The objective of this course is to: 1. Give you a overview of the new Legal Practices Act / Rules requirements 2. Understand audit implications of the changeover in legislation


Who Should Attend?

The following individuals will benefit from attending this course: Legal practices� accounting clerks / finance department Audit managers / clerks who will audit trust accounts Legal practitioners / attorneys / lawyers who would like to develop a foundational understanding as to the new trust account implications

Lunch 'n learn

Individuals: R 287.50 (Incl. VAT)

CPD Hours: 1 hrs

Presenter: Lynette Berger


Overview:

John Maxwell and Rob Hoskins team up to Change Your World! John Maxwell talks about greatness coming from being bigger on the inside than on the outside. Values are what it takes to be bigger on the inside and this Lunch 'n Learn will address 6 foundational values: Hope, Listening, Valuing Every Person, Integrity, Forgiveness, and Multiplication.


Course Content:

Values are what it takes to be bigger on the inside and this Lunch 'n Learn will address 6 foundational values: Hope, Listening, Valuing Every Person, Integrity, Forgiveness, and Multiplication. Lesson 1: We can't wait for change Lesson 2: We all need one another


Course Objective:

My purpose for this session is: - To make a difference in your life so as to make a difference in the lives of others - Raise your awareness You have tremendous capacity to make a difference. One thing stands between you and greater success: - It is your unique gifts - When you serve others as a leader, you help them grow, you grow yourself


Who Should Attend?

SAICA Members and Associates in terms of the new Compulsory Ethics Reflection Plan SAICA and SAIPA Trainees All Accounting Professionals

Individuals: R 235.75 (Incl. VAT)

CPD Hours: 0 hrs

Presenter: Lynette Berger


Overview:

Practical and easy principles to apply to everyday life: Managers will see their employees respond with new enthusiasm Parents will connect with their children on a deeper level Coaches will see players blossom Pastors will reach more people Salespeople will break records


Course Content:

45-minute Lunch �n Learn session, presented by John Maxwell Team Member, Lynette Berger. Enjoy your lunch-break whilst listening in on this session!


Course Objective:

Everyone influences others. You don�t have to be in a high-profile occupation to be an influencer; whenever your life connects with another person, you exert influence. Everything you do� at home, at work, or at play�has an impact on the lives around you. No matter what your goals are in life, you can achieve them faster, you can be more effective and the contribution you make can be longer lasting if you learn to develop your influence. With Influence, You Can Achieve Success at Home, Work and in Every Other Area of Life.


Who Should Attend?

Final year Trainees Other trainees, not in their final year, as part of Professional skills development For HR managers and Senior Management, as a Team Building session For Senior Management, as part of Strategic Planning Any Corporate

Individuals: R 235.75 (Incl. VAT)

CPD Hours: 0 hrs

Presenter: Lynette Berger


Overview:

Practical and easy principles to apply to everyday life: Managers will see their employees respond with new enthusiasm Parents will connect with their children on a deeper level Coaches will see players blossom Pastors will reach more people Salespeople will break records


Course Content:

45-minute Lunch �n Learn session, presented by certified and accredited John Maxwell Team Member, Lynette Berger CA(SA). Enjoy your lunch-break whilst listening in on this session! If you ask me what�s the one thing you can do to be more successful, I�d say learn to communicate. JOHN C. MAXWELL


Course Objective:

Learn how to identify with people and relate to others in a way that increases your influence with them. To be a successful leader, you need to learn to communicate in a way that connects with others. BONUS: After attending the session and successfully completed the online assessment, delegates will receive a CPD certificate of 1 hour on Leadership Development.


Who Should Attend?

Final year Trainees Other trainees, not in their final year, as part of Professional skills development For HR managers and Senior Management, as a Team Building session For Senior Management, as part of Strategic Planning Any Corporate

Individuals: R 207.00 (Incl. VAT)

CPD Hours: 0 hrs

Presenter: Lynette Berger


Overview:

Practical and easy principles to apply to everyday life: Managers will see their employees respond with new enthusiasm Parents will connect with their children on a deeper level Coaches will see players blossom Pastors will reach more people Salespeople will break records


Course Content:

45-minute Lunch �n Learn session, presented by certified and accredited John Maxwell Team Member, Lynette Berger CA(SA). Enjoy your lunch-break whilst listening in on this session! To Become a REAL Success� it is imperative to RELATE to others better as you understand relational rules. Adding value to people helps them to reach their full potential. Recognizing and building on the leadership potential in those around you and applying teamwork laws will help you take others to a higher level by EQUIPPING them with the proper skill sets. Improving your ATTITUDE through daily practices, understanding the affect your attitude has on you and those around you, and adopting an attitude that makes challenges easier to overcome is key to your success. By emulating what successful leaders do to remain at the top, LEADING others successfully to where you have gone and beyond, and influencing others from the heart and not just the head is the remaining piece of the puzzle for REAL success.


Course Objective:

Success is: knowing your purpose in life; growing to your maximum potential; sowing the seeds that benefit others. It is a rather simple recipe yet requires awareness, study, practice and mentoring to achieve. BONUS: After attending the session and successfully completed the online assessment, delegates will receive a CPD certificate of 1 hour on Leadership Development.


Who Should Attend?

Final year Trainees Other trainees, not in their final year, as part of Professional skills development For HR managers and Senior Management, as a Team Building session For Senior Management, as part of Strategic Planning Any Corporate

Individuals: R 264.50 (Incl. VAT)

CPD Hours: 1 hrs

Presenter: Lynette Berger


Overview:

Practical and easy principles to apply to everyday life: Managers will see their employees respond with new enthusiasm Parents will connect with their children on a deeper level Coaches will see players blossom Pastors will reach more people Salespeople will break records


Course Content:

45-minute Lunch �n Learn session, presented by certified and accredited John Maxwell Team Member, Lynette Berger CA(SA). Enjoy your lunch-break whilst listening in on this FREE session! No One Gets To The Top Alone How To Lead Yourself How To Handle Defining Moments And Criticism Stop Working And Get In The Zone Get Real: Your First Responsibility Leaders Never Stop Learning People Quit People: How To Be A Leader Worth Following What Will Be Your Leadership Legacy?


Course Objective:

FEW PEOPLE ARE SUCCESSFUL UNLESS A LOT OF PEOPLE WANT THEM TO BE We venerate great leaders, and we have the tendency to assume their accomplishments came about regardless of the assistance they received from others. The truth, however, is that no leader would be great without the support and help of teammates. As a leader, you will never get ahead until your people are behind you. BONUS: After attending the session and successfully completed the online assessment, delegates will receive a CPD certificate of 1 hour on Leadership Development.


Who Should Attend?

Final year Trainees Other trainees, not in their final year, as part of Professional skills development For HR managers and Senior Management, as a Team Building session For Senior Management, as part of Strategic Planning Any Corporate

Individuals: R 178.25 (Incl. VAT)

CPD Hours: 0 hrs

Presenter: Lynette Berger


Overview:

Most people fail to realize their potential because their dream remains hypothetical. Put Your Dream To the Test takes your dream from ethereal to achievable. Learn how to crystallize your vision and galvanize your commitment. Your dream has power. It can inspire you. It can empower you. But will it reward you?


Course Content:

45-minute Lunch �n Learn session, presented by John Maxwell Team Member, Lynette Berger. Enjoy your lunch-break whilst listening in on this session!


Course Objective:

Dare to Dream Prepare the Dream Wear the Dream Repair the Dream Share the Dream


Who Should Attend?

Final year Trainees Other trainees, not in their final year, as part of Professional skills development For HR managers and Senior Management, as a Team Building session For Senior Management, as part of Strategic Planning Any Corporate

Individuals: R 207.00 (Incl. VAT)

CPD Hours: 0 hrs

Presenter: Lynette Berger


Overview:

Practical and easy principles to apply to everyday life: Managers will see their employees respond with new enthusiasm Parents will connect with their children on a deeper level Coaches will see players blossom Pastors will reach more people Salespeople will break records


Course Content:

45-minute Lunch �n Learn session, presented by certified and accredited John Maxwell Team Member, Lynette Berger CA(SA). Enjoy your lunch-break whilst listening in on this session! We believe success is ________ so we criticize it. We believe success is _________so we search for it. We believe success comes from ___________ so we hope for it. We believe success is _________ so we work for it. We believe success comes from an ______ so we wait for it. Etc.


Course Objective:

Everyone wants to have a good day, but not many people know what a good day looks like � much less how to create one. And even fewer people understand how the way you live today impacts your tomorrow. The root of the problem is that most people misunderstand success. The Secret of Your Success Is Determined by Your Daily Agenda! BONUS: After attending the session and successfully completed the online assessment, delegates will receive a CPD certificate of 1 hour on Leadership Development.


Who Should Attend?

Final year Trainees Other trainees, not in their final year, as part of Professional skills development For HR managers and Senior Management, as a Team Building session For Senior Management, as part of Strategic Planning Any Corporate

Individuals: R 207.00 (Incl. VAT)

CPD Hours: 0 hrs

Presenter: Lynette Berger


Overview:

From his new book, with Leadership & Personal Growth Expert, John C. Maxwell: This third and final book in John Maxwell� Laws series will help you become a lifelong learner whose potential keeps increasing and never gets �used up.


Course Content:

45-minute Lunch �n Learn session, presented by John Maxwell Team Member, Lynette Berger. Enjoy your lunch-break whilst listening in on this session!


Course Objective:

John Maxwell says the answer is �yes.� He has been passionate about personal development for over forty years, and for the first time, he teaches everything he has learned about what it takes to reach your potential. In the way that only he can communicate, John teaches The Law of Intentionality: Growth Doesn�t Just Happen The Law of Awareness: You Must Know Yourself to Grow Yourself


Who Should Attend?

Final year Trainees Other trainees, not in their final year, as part of Professional skills development For HR managers and Senior Management, as a Team Building session For Senior Management, as part of Strategic Planning Any Corporate

Microsoft

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: David Ringstrom


Overview:

If you are brand new to spreadsheets or haven't used a spreadsheet in years, this session is designed for you. United States-based Excel expert and certified public accountant David Ringstrom will take you through spreadsheets from the ground up. By the end of this two-hour session, you be empowered to create functional spreadsheets and manipulate lists of data. David's courses are fast-paced, and attendees often are surprised at the amount of ground he covers in a session. He welcomes participants' questions, so come ready to pick his brain. His detailed hand outs serve as reference tools you can fall back on after participating in one of his webcasts. In addition, he provides an Excel workbook that includes a majority of the examples he uses during each session. David's materials cover Excel 2016, 2013, 2010, and 2007.


Course Content:

Bring Excel green error-checking prompts under control by managing the underlying rules. Eliminate duplicates from a list with just a few mouse clicks. Get a jump start on spread sheet projects by using free, prebuilt templates in Excel. Get an overview of the different types of files you can create in Excel. Get oriented with Excel's grid of rows and columns. Jump-start data visualization with the Quick Analysis feature. Learn the nuances of copying formulas within Excel spread sheets. Manage column widths within your spread sheets. Master Excels order of operations for mathematical formulas. Navigate large workbooks with ease by way of a hidden menu as well as keyboard shortcuts. Never type $ signs manually in a formula again; use a keyboard shortcut instead. Simplify repetitive tasks by creating your own keyboard shortcuts. Understand how to enter dates in an Excel spread sheet. Wrangle long lists of data by filtering instead of sorting.


Course Objective:

Identify how to skip confusing menus by way of time-saving mouse tricks and keyboard shortcuts. - Define the structural basics of Excel worksheets and workbooks. - Apply some basic data-analysis techniques.


Who Should Attend?

Practitioners who need a basic explanation of what Excel is really all about.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

Are you new to Excel? Have you just joined the work force? Is there a new recruit who will need to use Excel to fulfil daily work duties? If you ve answered yes to any other above questions, then join us for a two-hour webinar where we introduce you to Microsoft Excel.


Course Content:

Introduction: o Terminology o Layout and interface o Move or copy sheets o Status Bar o Print Preview and set print area Completing / Filling in a Spreadsheet Working with Data: o Formatting data (changing appearance, font, size, colour and upper-case / lowercase) and Format Painter o Inserting Line Breaks o Various ways to Paste data Recovering Lost Documents: Auto-save function. Built in Templates: Exploring pre-created templates eg. budgets, expense tracker, invoices Creating and Editing a Spreadsheet: o Insert, delete and adjust rows and columns o Executing sum formula o How to do spell-checks � Navigating Seamlessly: o Freeze panes o How to navigate without a mouse o How to search for text o Quick access toolbar


Course Objective:

Enabling delegates to: o Open and create Excel workbook files o Use the 2016 interface o Format worksheets and data o Become comfortable with Excels interface


Who Should Attend?

Delegates that make use of Microsoft Excel as part of their daily work duties in a receptionist capacity or other administrative area. Delegates that are involved in various finance fields including auditing, accounting, taxation and financial management. Delegates that prepare reports and need to be able to edit text and numbers.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

Are you new to Excel? Have you just joined the work force? Is there a new recruit who will need to use Excel to fulfil daily work duties? If youve answered yes to any other above questions, then join us for a two-hour webinar where we introduce you to Microsoft Excel.


Course Content:

Introduction: o Terminology o Layout and interface o Move or copy sheets o Status Bar o Print Preview and set print area o Formatting data (changing appearance) and Format Painter o Various ways to Paste data o How Windows Regional Settings may affect your Excel. � Recovering Lost Documents: Auto-save function. � Built in Templates: Exploring pre-created templates eg. budgets, expense tracker, invoices Navigating Seamlessly: o Freeze panes o Quick access toolbar o How to navigate without a mouse o Line breaks.


Course Objective:

Enabling delegates to: o Open and create Excel workbook files o Use the 2016 interface o Format worksheets and data o Become comfortable with Excel�s interface


Who Should Attend?

Delegates that make use of Microsoft Excel as part of their daily work duties in a receptionist capacity or other administrative area. Delegates that are involved in various finance fields including auditing, accounting, taxation and financial management. Delegates that prepare reports and need to be able to edit text and numbers.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

Excel has powerful formula functionality. The goal of formulae is to automate process that would require manual execution. Formulae are used to save you time and give you the edge when completing daily tasks. Join us as explore basic formulae and attempt to increase your efficiency with helpful formulae that you will need daily in an office space.


Course Content:

� Building Formulae: o Exploring available library of formulae within Excel o Cell referencing within formulae ie relative and absolute references o Mathematical operators within Excel o Duplicating (dragging) formulae without retyping o Reviewing formulae o Flash fill (Excel 2013 and later only) � Financial formulae: SUM, SUBTOTAL, MAX, MIN, PMT, IPMT, NPV, IRR, FV and PV


Course Objective:

Enabling delegates to: o Become comfortable with formulae that are typically used to increase efficiency in a finance space


Who Should Attend?

� Delegates that make use of Microsoft Excel as part of their daily work duties in a receptionist capacity or other administrative area. � Delegates that are involved in various finance fields including auditing, accounting, taxation and financial management. � Delegates that prepare reports and need to be able to edit text and numbers.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

Need to make informed decisions but feeling overwhelmed with too much information to get through? Excel is geared towards processing large amounts of data with minimal fuss. In this session we empower your decision making by helping you organise and sift through data with efficiency, using an array of formulae, filtering functionality, data searching and extraction tools.


Course Content:

Data Editing: o Sorting o Filtering o Conditional formatting o Data validation o Subtotal formula o Find and replace Data Searching: o Searching within filter o Searching within sheet o VLookUps o CountIf formula o If statements. Data Extraction (basic): o Flash fill o Text-to-Columns o Concatenate.


Course Objective:

Enabling delegates to: o Become comfortable with working with populated Excel sheets and sifting through copious amounts of data o Turning data into logical information o Performing search queries and only returning desired information


Who Should Attend?

Delegates that make use of Microsoft Excel as part of their daily work duties in a receptionist capacity or other administrative area. Delegates that are involved in various finance fields including auditing, accounting, taxation and financial management. Delegates that prepare reports and need to be able to edit text and numbers.

Individuals: R 517.50 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

Sometimes it is easier to understand something when it is represented in pictures or some other visual medium. This also helps when making decisions, analysing trends and reviewing results. Excel is bursting at its seams with all kinds of techniques to visually represent data in a way that is organised and easier to digest. Numbers can be a bit overwhelming sometimes, so join us as we explore various ways numbers / data can be organised and simplified by converting them into graphs, tables and other visual reports to help with decisions.


Course Content:

Tables / Graphs: o Quick analysis o Pivot tables o Charts


Course Objective:

Enabling delegates to: o Become comfortable with using visual aids within Excel o Turn copious amounts of data into a visual expression, so as to perform better decision making


Who Should Attend?

Delegates that make use of Microsoft Excel as part of their daily work duties in a receptionist capacity or other administrative area. Delegates that are involved in various finance fields including auditing, accounting, taxation and financial management. Delegates that prepare reports and need to be able to edit text and numbers.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

If you or your firm use Excel for multiple hours each day, imagine what the wasteful labour cost must be from using it inefficiently? ProBeta Training has designed a course for those individuals and offices that are heavily reliant on Microsoft Excel as part of their day-to-day work duties, be it in audit, accounting or office administration. The goal of this course is to - Freshen up your Basic Excel knowledge, - Improve your efficiency and - Show you alternative ways to get the same things done. This session focuses on the value-add elements like VLookUps, Pivot Tables, Concatenating text, and Financial formulae, amongst others -- for those with an already established basic-level of Excel knowledge.


Course Content:

Data Editing: Sorting / filtering / conditional formatting / data validation / Subtotal formula. Data Searching: VLookUps / CountIf formula / If statements / Search and Replace text. Data Extraction (basic): Flash fill / Text-to-Columns / Concatenate. Building Formulae: Cell referencing within formulae i.e. relative and absolute references. Financial Functions: PMT, RATE, IPMT, NPV, FV and PV Tables / Graphs: Pivot tables.


Course Objective:

Enabling delegates to: o Enter and edit data in a variety of ways o Understand complexities of formula referencing o Introduction to intermediate functionality including Pivot Tables, VLookUps and Financial formulae


Who Should Attend?

Delegates that make use of Microsoft Excel as part of their daily work duties in a receptionist capacity or other administrative area. Delegates that are involved in various finance fields including auditing, accounting, taxation and financial management. Delegates that prepare reports and need to be able to edit text and numbers.

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

The goal of the course is to freshen up your Basic Excel knowledge, improve your efficiency, show you alternative ways to get the same things done. This is largely based on ProBeta Basic Excel training course, which we have reduced into a two-hour session, however we havee removed the very basic elements and are only focusing on the value-add elements for those with an already established basic-level of Excel knowledge. Microsoft Excel is the foremost spreadsheet application used in any and every department within an organisation, be it in audit, accounting, taxation, financial management, human resources, information technology or even reception work and other administrative tasks. Many secondary applications interface with Microsoft Excel and so a working knowledge of Microsoft Excel will streamline many tasks relating to data editing, data filtering / sorting, data searching and data presentation - which will empower decision making. ProBeta Training has designed a NEW practical 2-hour refresher course for users with some basic experience, who are then able to hit the ground running with Microsoft Excel. As an accountant, auditor, receptionist, analyst or anyone required to work on Excel, it is essential to have a firm foundation in terms of Microsoft Excel therefore, let ProBeta Training help you.


Course Content:

Enabling delegates to: o Open and create Excel workbook files o Use the 2016 interface o Enter and edit data in a variety of ways o Understand basic formulas and functions o Use the Quick Analysis features new to the 2016 version o Format worksheets and data o Print and share workbooks o Introduction to intermediate functionality including Pivot Tables, VLookUps and Financial formulae


Course Objective:

Recovering Lost Documents: Auto-save function. Built in Templates: Budgets / expense tracker / invoices. Introduction: Terminology / layout and interface / move or copy sheets / Status Bar / Print Preview / Format Painter / various ways to Paste data / How Windows Regional Settings may affect your Excel. Navigating Seamlessly: Freeze panes / Quick access toolbar / How to navigate without a mouse / Line breaks. Data Editing: Sorting / filtering / conditional formatting / data validation / Subtotal formula. Data Searching: VLookUps / CountIf formula / If statements. Data Extraction (basic): Flash fill / Text-to-Columns / Concatenate. Building Formulae: Available library of formulae within Excel / Cell referencing within formula ie relative and absolute references F4-key Mathematical operators within Excel / Reviewing formula with F2-key and CTRL+~ / Spell-check with F7-key. Financial Functions: PMT, IPMT, NPV, FV and PV Tables / Graphs: Quick analysis / charts / pivot tables. Printing: Set print area.


Who Should Attend?

Delegates that make use of Microsoft Excel as part of their daily work duties in a receptionist capacity or other administrative area. Delegates that are involved in various finance fields including auditing, accounting, taxation and financial management. Delegates that prepare reports and need to be able to edit text and numbers.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Tristan White


Overview:

If you or your firm use Word for multiple hours each day, imagine what the wasteful labour cost must be from using it inefficiently? ProBeta Training has designed a course for those individuals and offices that are heavily reliant on Microsoft Word as part of their day-to-day work duties, be it in audit, accounting or office administration. The goal of this course is to Establish a sound, practical Microsoft Word foundation


Course Content:

Creating a Document: Converting PDF to Word, Saving in other Formats Formatting a Document: Insert Headers and Footers, Insert Page Numbers, Format Painter, Setting default font for all Word Documents Editing Text and Formatting Paragraphs: Adding Special Characters, Search and Replace Text, Line and Paragraph Spacing, Indents Breaking Up Text: Page and Section Breaks, Adding Columns Bullets and Numbering Inserting Tables Views: Split Views Graphics: Inserting and Wrapping Text SmartArt and Textboxes


Course Objective:


Who Should Attend?

Financial managers Auditors Bookkeepers Financial accountants Audit managers Audit partners Business professionals Non-finance staff

Individuals: R 437.00 (Incl. VAT)

CPD Hours: 1.5 hrs

Presenter: Gillian Peach- Stander


Overview:

Participants will gain a fundamental understanding of the Microsoft Word environment and the ability to complete tasks independently. They will demonstrate the correct application of the principle features of Word 2016 by creating and editing documents for a variety of purposes and situations. Document examples include professional looking reports, multi-column newsletters, resumes, and business correspondence.


Course Content:

Opening and closing MS Word and MS Word files Understanding the interface, including the ribbon, the status bar and the backstage view Creating and saving documents Inserting and work with text, symbols and numbers Performing basic editing tasks Formatting fonts, including type, size, colour, enhancements and case Formatting paragraphs, including spacing, alignment, indents, tabs, bullets and numbering Using more advanced formatting, including the font and paragraph dialogue boxes Using Styles and Themes Formatting the page Previewing, printing, sharing or emailing documents.


Course Objective:


Who Should Attend?

Anyone who may benefit from learning from using Microsoft Word more effectively and efficiently.

Monthly legislative updates

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

In an ever-changing business environment, it is imperative that we stay up to date with changes in legislation, standards and regulations. With little time left in the day, it might be difficult to keep abreast of these changes. Let us do the time-consuming task of research for you, sit back and be informed on all the relevant changes in these two hour monthly sessions. They are designed to keep practitioners and their staff up to date with all the latest changes in the profession.


Course Content:

Taxation � SARS court cases � Draft interpretation note � Deductions in respect of improvements to land or buildings not owned by a taxpayer � Binding Private Ruling (BPR) 357 � Donations to a foreign trust of property situated outside the Republic � SARS media release - rental income � Binding Private Ruling (BPR) 361 � Asset-for-share transaction followed by an unbundling transaction � Draft interpretation note � Deduction of medical lump sum payments � Interpretation Note 14 � Allowances, advances and reimbursements � OTO on SARS timelines Company Secretarial � Requirement to voluntarily disclose solvency and liquidity test performed in the annual financial statements � Court case - CGSO and qualifying businesses Legal Update � Draft Guidance On Domestic Prominent Influential Persons And Foreign Prominent Influential Persons, Their Family Members And Known Close Associates � Other FIC guidance � Publications from the Legal Practitioners Fidelity Fund � Information regulator releases guidance on registration of Information officer � Information Regulator on WhatsApp Privacy Policy Employment Law � Restraint of Trade Agreements During Covid-19 � COIDA and domestic workers Accounting � IASB publishes proposed amendments to IFRS 13 and IAS 19 and draft guidance for developing and drafting disclosures � Auditing � Refocussed IRBA strategy aims to enhance audit quality and address gaps � IRBA's Second AQI Report � IFIAR 2020 Global Inspections Findings Survey Report


Course Objective:

After attending this course, delegates will be aware of current updates in the business environment.


Who Should Attend?

These sessions are aimed at all professionals within a business environment who might benefit from legislative updates, but specifically accounting, auditing, and tax professionals. It may also be beneficial to HR managers, as well as members of regulatory bodies who need to comply with CPD requirements.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

In an ever-changing business environment, it is imperative that we stay up to date with changes in legislation, standards and regulations. With little time left in the day, it might be difficult to keep abreast of these changes. Let us do the time-consuming task of research for you, sit back and be informed on all the relevant changes in these two hour monthly sessions. They are designed to keep practitioners and their staff up to date with all the latest changes in the profession.


Course Content:

Taxation � SARS update on claiming home office expenses � PAYE administrative penalties � BPR 367 � Employment tax incentive � News from the tax Ombud � Taxpayer liability for capital gains tax on disposal not declared to SARS Company Secretarial � Discontinuation of enterprise search on the CIPC e-services website � Business rescue practitioners making unilateral amendments to an adopted business rescue plan � Rotation of Auditors In terms of section 92 of the Companies Act Legal Update � B-BBEE practice note Employment Law � Can employees be disciplined for participating in recent unrest Accounting � IASB proposes narrow-scope amendment to IFRS 17 � Who can still claim TERS � IASB proposes reduced disclosure requirements for subsidiaries Auditing � Assurance Fees Payable To The IRBA With Effect From 1 April 2021 � IRBA opens consultation on Enhancing Disclosures in Audit Reports � IRBA disciplinary matter matters


Course Objective:

After attending this course, delegates will be aware of current updates in the business environment.


Who Should Attend?

These sessions are aimed at all professionals within a business environment who might benefit from legislative updates, but specifically accounting, auditing, and tax professionals. It may also be beneficial to HR managers, as well as members of regulatory bodies who need to comply with CPD requirements.

Individuals: R 598.00 (Incl. VAT)

CPD Hours: 2 hrs

Presenter: Yvonne Rossouw


Overview:

In an ever-changing business environment, it is imperative that we stay up to date with changes in legislation, standards and regulations. With little time left in the day, it might be difficult to keep abreast of these changes. Let us do the time-consuming task of research for you, sit back and be informed on all the relevant changes in these two hour monthly sessions. They are designed to keep practitioners and their staff up to date with all the latest changes in the profession.


Course Content:


Course Objective:

After attending this course, delegates will be aware of current updates in the business environment.


Who Should Attend?

These sessions are aimed at all professionals within a business environment who might benefit from legislative updates, but specifically accounting, auditing, and tax professionals. It may also be beneficial to HR managers, as well as members of regulatory bodies who need to comply with CPD requirements.