| 词条 | Institute of Accounting and Commerce |
| 释义 |
| name = | pronounce = | native_name = | native_name_lang = | nickname = | named_after = | image = IAC logo.png | image_size = | alt = | caption = | logo = | logo_size = | logo_alt = | logo_caption = | abbreviation = IAC | motto = your future secured | predecessor = | merged = | successor = | formation = 1927 | founder = | founding_location = | extinction = | merger = | type = | tax_id = | registration_id = | status = Nonprofit organization | purpose = | headquarters = Cape Town, {{flag|South Africa}} | location = | coords = | region = South Africa | services = | products = | methods = | fields = | membership = | membership_year = | language = | owner = | sec_gen = | leader_title = President | leader_name = Mr A.W Bezuidenhout | leader_title2 = Vice President | leader_name2 = Mr S.T Cupido | leader_title3 = Chief Executive Officer | leader_name3 = Mr E Nagia | leader_title4 = | leader_name4 = | board_of_directors = | key_people = | main_organ = | parent_organization = | subsidiaries = | secessions = | affiliations = | budget = | budget_year = | revenue = | revenue_year = | disbursements = | expenses = | expenses_year = | endowment = | endowment_year = | staff = | staff_year = | volunteers = | volunteers_year = | students = | students_year = | website = {{url|http://www.iacsa.co.za/}} | remarks = | formerly = The Institute of Administration and Commerce | footnotes = }} The Institute of Accounting and Commerce (IAC) is a Recognised Controlling Body for Accounting Professionals, Tax and Business Rescue Practitioners based in South Africa and is a registered professional body under the National Qualifications Framework Act, 2008.[1] The Institute regularly publishes articles in various publications and distributes a journal to members [2] HistoryThe Institute of Accounting and Commerce (IAC) was established in 1927 as a provider of distance learning education and a professional management institute. In 2009 the Institute changed to become a professional accounting membership body only and is registered in South Africa as a non-profit company (NPC) (Reg. No. 1981/011981/08). In terms of section 60 of the close corporations act 69 of 1984, the IAC registers Accounting Officers [3], and since 2013 is also a Recognised Controlling Body with the South African Revenue Service (SARS) for Tax Practitioners (in terms of section 240 of the tax administration act 28 of 2011).[4] On 21 October 2016 the IAC became a Registered Controlling Body for Business Rescue Practitioners (in terms of Section 138 of the Companies Act 71 of 2008).[5] Associated organizationsThe IAC is a member of the Pan African Federation of Accountants (PAFA)[6] References1. ^{{cite web|url=http://pbdesig.saqa.org.za/viewProfessionalBody.php?id=835|title=Professional Body registration|publisher= SAQA|accessdate=2017-01-04}} 2. ^{{cite web |url=http://www.iacsa.co.za/wp-content/uploads/2016/12/Professional-December-2016-v2.pdf |date= December 2016 |title=RE: The Professional: Institute of Accounting and Commerce |publisher= Institute of Accounting and Commerce |accessdate=2017-01-04}} 3. ^{{cite web|url=http://www.cipc.co.za/index.php/manage-your-business/manage-your-close-corporation/compliance-obligations/appointment-accounting-officers/|title=Accounting Officer controlling bodies|publisher= CIPC|accessdate=2017-01-04}} 4. ^{{cite web|url=http://www.sars.gov.za/ClientSegments/Tax-Practitioners/Pages/Controlling-Bodies-for-Tax-Practitioners.aspx|title=Controlling Bodies for Tax Practitioners |publisher= South African Revenue Services|accessdate=2017-01-04}} 5. ^{{cite web|url=http://www.cipc.co.za/files/7714/7703/4676/Notice_52_of_2016.pdf|title=Registered Controlling bodies of Business Rescue Practitioners|publisher= CIPC|accessdate=2017-01-04}} 6. ^{{cite web|url=http://www.pafa.org.za/membership/|title=Institutional Members of PAFA|publisher=Pan African Federation of Accountants|accessdate=2017-01-04}} }} 6 : Professional accounting bodies|Professional associations based in South Africa|Organisations based in Cape Town|Tax practitioner associations|Accounting organizations|Accounting in South Africa |
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