Why “Professional Scepticism” Keeps Coming Up in SA Audit Reform
Read enough commentary from the Independent Regulatory Board for Auditors (IRBA) from the past few years and one phrase keeps surfacing: professional scepticism. It’s in press releases about rebuilding public trust, in the explanatory notes behind new competency requirements, and in commentary on the corporate collapses that put the profession under scrutiny in the first […]
Corporate governance – Dividends
A dividend is the distribution of a reward from a portion of the company’s earnings and is paid to a class of its shareholders. Dividends are decided and managed by the company’s board of directors, though they must be approved by the shareholders through their voting rights. Dividends can be issued as cash payments, as […]