Mazars Academy Online South Africa
part 2

Tax Training
SAICA Residuals

This training module deals with certain topics directly linked to residual competencies of the SAICA competency framework for trainee accountants.
  • Presenter:
    Diane Seccombe
  • Time Investment:
    3.5 Hours
  • For who?
    Trainees
What you are going to learn

A few more words about this course

As a trainee accountant you might not get on-the-job exposure that will enable you to complete the required Technical Skills Review (TSR) form relating to certain residual competencies on the competency framework.

This module deals specifically with some of the taxation residual competencies. If you are unable to get the necessary exposure on-the-job to these competencies, you are required to complete a simulate exercise that will enable you to complete the required TSR form(s). 
How will the overall simulated exercise work for me as a trainee accountant that needs to get certain ratings?

  • Step 1 - You will be required to complete this e-learning module. This module contains videos and material on all the underlying tax theory relating to the various residual competencies. 
  • Step 2 - Once you have completed this module, you will be issued with a certificate of completion. You need to keep this certificate.
  • Step 3 - Present your certificate to your direct line manger. On presentation of the certificate, your direct line manager will know that you completed this module. 
  • Step 4 - Your direct line manager will provide you the formal simulated assignment that you must complete and submit to your direct line manager for review. 
  • Step 5 - Your direct line manager will review your work and follow the normal decision tree approach for TSR purposes. 

Competencies Covered

The following residual competencies are covered by this training module in line with the overall simulation approach noted above. 

TX(R) 2.1

Calculates or evaluates the income tax payable for a legal entity considering:
  • type of legal entity, for example, private, public, small business corporation, foreign, trusts, etc.
  • inclusion and classification of income, for example, active business income, income from property, capital gains, exemptions, etc.
  • deductibility of expenses, for example, capital allowances, assessed losses and special allowances, etc.
  • tax deductions and credits, for example, small business deduction, general tax reduction, etc.

TX(R) 2.2

Prepares or evaluates income tax returns.
Course facilitator 

Diane Seccombe

National Head of Taxation 
Diane Seccombe is an admitted attorney with a masters degree in taxation. She has over 15 years of experience with taxation. Diane is currently the National Head of Taxation at Mazars Academy and in this capacity provides tax training to professional institutes, banks, financial service providers and financial planners. She is also well known amongst students for her tax lectures at post graduate level. Diane consults on income tax matters including, corporate, individual and international tax and is an expert in VAT.

Course contents

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