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March 2015

THE PRESCRIBED OFFICER

Do you hold general managerial and executive decision making powers in your current position?  Do you lead from the front, instituting changes that affect the way your business functions and the systems it operates? Do you ever assist and advise in the legal affairs of the Company? If so, you could be a Prescribed Officer. Why is this important? Simple. You can and will be held at the same level of responsibility and liabilities to that of a registered director for any gross negligence and mismanagement.  As such, it is imperative that you are aware of your corporate positioning. 

Kaitlyn Botha
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PHILLIP HAUPT UNPACKS CHANGES IN THE 2015 / 2016 BUDGET

South Africans at the top of the corporate ladder are unlikely to suffer much from increases in personal income tax, but they could be affected by a range of other changes which affect retirement annuities, rebates for foreign taxes and property transfer tax.

Article prepared by Kim Cloete for Moore Stephens
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SELLING YOUR BUSINESS

The preparatory steps, even if the thought hasn’t crossed your mind yet!   Are you a small to medium-sized business owner? Selling your business is possibly not your priority right now, but in order to achieve a successful sale, you should start preparing early in order to optimise the value that you could receive. Let’s run through ten practical steps to help you achieve the best value on the ultimate sale of your business. Please note that this article is not in any way intended to be a technical treatise. 

Tarryn Wright
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COMPLIANCE WITH ANTI-BRIBERY AND CORRUPTION LEGISLATION

In recent years, there has been increasing concern internationally about bribery and corruption. As a result, many countries have passed laws (or have sought to implement existing laws more actively) that target bribery and corruption, both inside and beyond their national borders. Apart from any reputational risk management issues, penalties for non-compliance are potentially very severe for offending parties, so it’s not just a case of “doing the right thing” from an ethical standpoint.

Gill Bolton
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