Products and Services
- Number of points equal to the average number of employees of the company during the financial year
- One point for R1m (or portion thereof) in third party liability of the company at the financial yearend
- One point for every R1m (or portion thereof) in turnover during the financial year
- One point for every shareholder at yearend
- If the public interest score exceeds 350 points
- If the financial statements are prepared internally or
- If the company chooses to be audited.
- If the public interest score is less than 350 points, or
- If the company chooses to have and independent review performed.
- The public interest score does not exceed 100 points,
- The financial statements are compiled independently, and
- The company qualifies as an owner managed company.
- Its public interest score exceeds 350 points, or
- The members choose to have the financial statements audited.
Audit | Independent Review | |
Level of assurance | High – Reasonable | Limited – Moderate |
Subject matter of report | Financial Statements | Financial Statements |
Nature of assurance | Reasonable Assurance – Opinion – “the financial statements present fairly…” | Moderate Assurance – Negative assurance – “Nothing came to our attention to indicate…” |
Distribution of report | No restriction | No restriction |
Understanding the entity | In-depth understanding | General understanding |
Internal control | Evaluation of internal control required | No requirements |
Nature of procedures | Extensive, highly reliable | Primarily analytical procedures and inquiries |
Relative cost | Most expensive | Less expensive than audit |
Accounting framework | IFRS | IFRS for SME |
IFAC standards | ISA – International Standards on Auditing | ISRE 2400 – International Standards for Review Engagements |
Practitioner | Registered Auditor | Practitioner who qualifies for duties of Accounting Officer |
Professional liability | Can be sued if auditor fails the objective standard/test of what the reasonable auditor would have done. | Can be sued if auditor fails the objective standard/test of what the reasonable independent reviewer would have done. |
Section 58 (2) of Auditing Professions Act – application of Apportionment of Damages Act to auditors’ contracts with their clients | ||
Regulation | Regulated by IRBA | No regulatory body |
- Business analysis (SWOT Analysis). We will investigate your business to gain an understanding of the Strengths, Weaknesses, Opportunities and Threats associated with it. The process empowers us to find the most suitable party for you to partner with or to buy your business.
- Business valuation. We will assist you in calculating the value of your business to ensure you sell your business at the highest possible price.
- Financial statements (management account tailored to best portray the operations of your company)
- Forecasts (budgets) to give potential buyers peace of mind.
- Meeting with interested parties and explaining the nature of the different facets of your business to them to facilitate the sale.
- Newspapers
- Flyers
- Internet
- Company newsletter
- Companies Act
- Close Corporations Act
- Various Tax Acts
- Simplified forms for amendment to company information,
- Your company need not be audited, provided that the public interest score does not exceed 350 points and the financial statements are prepared independently.
- Adoption of the new MOI
- Maintenance of company officials (Auditors, Secretaries, Public officers, etc.)
- Maintenance of directors (Appointments, resignations and changes in details)
- Maintenance of registered address (Postal, physical and business)
- Incorporation of new companies in case you want to expand your business by means of a subsidiary
- Submission of Annual returns with the Companies and Intellectual Property Commission (CIPC)
- No new Close Corporations may be incorporated
- Companies may no longer convert to Close Corporations
- Close Corporations are subject to a public interest score and may be required to be audited
- Companies are subject to a public interest score which determines whether its financial statements must be audited, independently reviewed or independently compiled based on its public interest score. Since nearly all Close Corporations are owner managed, it should qualify for its financial statements to be independently compiled rather than audited, which is basically what the members were used to under the Close Corporations Act.
- Companies must meet the Solvency and Liquidity Test—a compelling reason to ensure that the company is solvent, liquid and economically viable.
- Your company will enjoy the benefits of the Business Judgment Rule of section 76(4), which applies to directors of companies and not the members of a Close Corporation.
- Conversion of Close Corporations to Companies
- Maintenance of members (Appointments, resignations and changes in details)
- Maintenance in registered address (Postal, physical and business)
- Submission of Annual returns with the Companies and Intellectual Property Commission (CIPC)
- The Income Tax Act No 58 of 1962
- The VAT Act No 89 of 1991
- Assess the current status of your business, including skills, resources, products, markets and competition
- Define vision, mission, values, the core objectives and operating objectives
- Interpret your strategic and operational plans
- Manage financial forecasts, cash flow projections and operating budgets
- Determine what kind of funding is required, if any
- Make use of a surplus or decide where to look for funding
- Value a business and assess return on investment
- Obtain the necessary approvals and funding
- Run your business efficiently and successfully
- Estate tax (in the instances where your estate exceeds R5 000 000).
- Transfer duty on your investment property or residential property.
- Security Transfer Tax (STT) on your shares in companies.
- Absconding
- Calculating PAYE, UIF and SDL
- Excessive sick leave
- Fringe benefits
- Misuse of annual leave
- Reconciliation of payroll taxes
- We provide inexpensive solutions without the hassle of acquiring payroll software and appointing an official to manage your payroll.
- Preparing your monthly payroll according to your schedule.
- Submission of monthly EMP201 returns
- Preparing and distribution of employee payslips via email or printed medium.
- Submission of IRP5’s
- Payroll reconciliation and EMP501
- Submission of employee tax returns
- Establishing pay structures to accommodate fringe benefits
- Quarterly site visits to ensure that your payroll is up to date and compliant with the latest legislation
- Implementation of policies and procedures to manage your company’s leave cycle
- Review of your leave cycle to ensure compliance with policies and procedures
- Maintenance of leave register to ensure your business doesn’t suffer losses due to staff misusing your leave policies
- Monthly reporting on leave taken and leave balances.
The South African Revenue Services (SARS) recently introduced a zero tolerance policy towards individuals and companies who do not comply with the various taxation laws. They aim to enforce laws with large penalties in case a deadline is missed or the information submitted is incorrect. As an accounting firm we understand that no business can afford to pay unnecessary penalties on their taxes and therefor commit ourselves to doing everything in our power to ensure that you and your business will be 100% tax compliant.
We offer the following services:
- Registration for the following taxes:
- Income tax
- Value Added tax (VAT)
- Employee tax (PAYE)
- Submission of the following returns:
- VAT (VAT201)
- Payroll taxes (EMP201)
- Income tax
- Provisional tax
- Donations tax (IRP6)
- Tax on dividends
- IRP5’s
- Payroll reconciliations (IRP501)
- Declaration of income (IT3)
Tax planning and structuring. We’ll review your current tax status and identify possible tax rebates or allowances that your business is not currently taking advantage of. We’ll propose a new structure to you that will reduce your taxes in line with the current tax laws.