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2016 Accounting Reconciliation for Tax Practitioners DVD

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2016 Accounting Reconciliation for Tax Practitioners

Financial reporting standards governing the preparation of financial statements cater for a wide audience of users including shareholders, creditors and employees. Although financial statements are the primary source of information when preparing a corporate entity’s income tax return, they are not specifically tailored for tax reporting.

Accountants and tax practitioners need to understand the differences between accounting standards and tax legislation to ensure that the entity’s tax liability is determined correctly and to ensure accurate financial reporting of taxation.

When preparing financial statements tax practitioners/accountants, arerequired to prepare certain reconciliations such as a reconciliation between accounting profit and taxable income, VAT reconciliations and PAYE reconciliationsto enable the entity to discharge its burden of proof in terms of section 102 of the Tax Administration Act, 2011. Such reconciliations are especially useful when the entity is required to submit a supplementary declaration (IT14SD).

Course Content

The course will cover the following broad areas:
  • Format of financial statements and assurance requirements
  • Fundamental differences between accounting standards and tax law
  • Accounting for taxation and deferred tax
  • Income tax reconciliations
  • VAT Reconciliations

Herman van Dyk CA(SA), ACA (England and Wales), MCom (SA & International Tax)

Herman van Dyk is the Programme Leader for Taxation at the Potchefstroom Campus of the North-West University. He is a Chartered Accountant (SA) and Associate Chartered Accountant (England & Wales). He graduated with an MCom in South African and International Taxation cum laude. He received an academic award for the research part of this qualification titled Grounds for allowing a tax deduction for employee share incentives (best dissertation in the class). In 2012 he received the Rapport Top Lecturer Award for inspirational teaching and academic leadership in the Faculty of Economic and Management Sciences. In 2014, he received an Institutional Teaching Excellence Award. Herman has contributed to several accredited South African and international journals.



Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.

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