Opening Balances

Opening Balances

As part of an independent review or compilation agreement, the preparer of the financial statements is likely to capture journal entries in the software used.  These entries result in the ledger balances being different from what was sent to the preparer by the...
Advanced Payment Notification (APN)

Advanced Payment Notification (APN)

Background On 1 December 2023, the South African Revenue Service (hereafter referred to as “SARS”) will implement a new advance payment notification requirement. The Advance Import Payment (AIP) Notification as part of the Advance Payment Notification (APN) project is...