AGA (SA) – Relevance, enhanced recognition and status for accountants

AGA (SA) – Relevance, enhanced recognition and status for accountants

The journey to reach the Chartered Accountant South Africa CA(SA) designation has been described as one of the most difficult career paths in South Africa. With the professional accounting body, South African Institute of Chartered Accountants (SAICA), being established as one of the best in the world, and providing the highest of standards and excess of opportunities once reached, it is understandably so. To become a CA(SA), a 3-year degree and honours degree is required, as well as a 3-year…

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RACISM IN THE WORKPLACE – IT’S NOT ALWAYS BLACK OR WHITE

RACISM IN THE WORKPLACE – IT’S NOT ALWAYS BLACK OR WHITE

Introduction This article discusses two recent Constitutional Court judgments, which deal with racism, or perceived racism, in the workplace. Although each judgment and respective outcome should be understood in the context of the specific facts, certain parallels are worth noting. Both judgments had to decide whether the language used in the context was racist. In both cases, the employees concerned were dismissed by the employer and the employer’s decision was challenged by way of arbitration proceedings. In both cases, the…

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UNDERSTANDING THE FUNCTIONS OF THE COMMISSION FOR CONCILIATION, MEDIATION AND ARBITRATION

UNDERSTANDING THE FUNCTIONS OF THE COMMISSION FOR CONCILIATION, MEDIATION AND ARBITRATION

I have a dispute which has been referred to the CCMA. How does the process work? The Commission for Conciliation, Mediation and Arbitration (“CCMA”) is a state-funded institution which acts as the centrepiece of the statutory dispute resolution system in the employment sphere. The CCMA, however, operates independently from the state. A dispute is referred to the CCMA within 30 days of the date when the dispute arose. When a dispute is referred to the CCMA, the first step in…

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POPI AND YOUR PAYROLL

POPI AND YOUR PAYROLL

The requirements of the POPI Act stipulates that an entity is required to take reasonable measures of a technical, as well as organisational nature, to ensure the adequate safeguarding of personal information. Personal Information, according to the Protection of Personal Information Act, 2013 includes the following: Information relating to the following of a person: Race / nationality / ethnic / social origin / colour Gender / sex Pregnancy Marital status Sexual orientation Age Physical or mental health / well-being /…

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WAT IS ’N NOULETTENHEIDSONDERSOEK EN WAT IS DIE DOEL DAARVAN?

WAT IS ’N NOULETTENHEIDSONDERSOEK EN WAT IS DIE DOEL DAARVAN?

Dit is algemeen om die term “noulettenheidsondersoek” of due diligence (“DD”) te hoor tydens gesprekke wat gevoer word oor die moontlike koop, verkoop, samesmelting of amalgamasie van besighede, asook in gevalle waar ’n derde party dit oorweeg om in ’n besigheid te investeer. Ten spyte van die feit dat voornemende kopers, verkopers en/of beleggers bekend is met die konsep en prosedures van DD-prosedures, word die noodsaaklikheid daarvoor in baie gevalle misken weens die finansiële implikasies wat dit inhou. ’n DD…

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MEMORANDUM OF UNDERSTANDING: BINDING AND ENFORCEABLE OR NOT?

MEMORANDUM OF UNDERSTANDING: BINDING AND ENFORCEABLE OR NOT?

There is a common misconception that MOUs are always non-binding. MOUs can in fact be binding, non-binding or partly binding and partly non-binding, it all depends on the intention of the parties and the exact wording of the MOU. But uncertainty is rarely a good thing in the context of legal documentation and a poorly drafted MOU containing binding provisions, has the potential to haunt the signatories in Court if the envisaged substantive agreements are never signed. It might also…

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JOINT OWNERSHIP: HOW DO I TERMINATE WITHOUT THE CO-OPERATION OF THE OTHER JOINT OWNER?

JOINT OWNERSHIP: HOW DO I TERMINATE WITHOUT THE CO-OPERATION OF THE OTHER JOINT OWNER?

Nature of joint ownership: Joint owners own undivided shares in the property which they own jointly. Consequently, the joint owners cannot divide the joint property while the joint ownership remains in existence, and a joint owner also cannot alienate the property or a part thereof without the consent of the other joint owner. The rights in respect of the joint property need to be exercised jointly by the owners thereof. Ways in which joint ownership can arise: Joint ownership can…

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REVENGE PORN ON THE RISE: LEGAL RECOURSE IN SOUTH AFRICA

REVENGE PORN ON THE RISE: LEGAL RECOURSE IN SOUTH AFRICA

In the digital era we find ourselves in – with the web, social media, smartphones and the ‘screenshot’ – it has become much easier for people to engage in a phenomenon known as ‘revenge porn’. This term is defined by the Merriam-Webster Dictionary as “sexually explicit images of a person posted online without that person’s consent especially as a form of revenge or harassment”. In South Africa, revenge porn is a growing problem with women being the main victims. Studies…

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BEFORE LEASING, INCLUDE THESE IN THE AGREEMENT

BEFORE LEASING, INCLUDE THESE IN THE AGREEMENT

If you consider leasing out your property, it is important not to overlook any requirement and expectations you may have of the incoming tenant. A basic lease agreement should at least have the below stipulated in detail: Basic information This includes the details of those who are party to the agreement, the address of the property being leased out, and the lease period. A deposit and other fees The purpose of a deposit is to ensure that, should there be…

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COURT INTERFERENCE IN A CONTRACTUAL RELATIONSHIP

COURT INTERFERENCE IN A CONTRACTUAL RELATIONSHIP

When two or more parties enter into a contractual agreement knowingly and free from duress, the terms of the agreement must be upheld by each signatory. However, it must be noted when the contract is entered into under pacta sunt servanda, which means “agreements must be kept”, principles of fairness, good faith and reasonableness don’t play a part when circumstances leading to contract breach arise. With regards to property law, for example, if a lease agreement states a date on…

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