Website Accountancy SA
SAICA CPD Competency: Assurance Engagements
Type of CPD Activity: Article
Summary / Description: In the current economic environment, there are various reasons why small and medium enterprises (SMEs) would require an audit of their annual financial statements. An audit could be required by law in terms of the Companies Act of South Africa, the company’s memorandum of incorporation, the bank during an application for funding, potential investors, or the regulators in the industry in which that SME operates (or any other legislation).
To access this CPD Activity please visit magazine.accountancysa.org.za.