The audit division specializes in the provision of value-added recommendations during the process of coming to an opinion on the soundness of financial statements. There are different types of audits that an auditor can perform at varying levels of intensity and levels of assurance.

• – Assurance engagements: auditing of financial statements
• – Public enterprise audits (AG audits)
• – Engagements to review financial statements
• – Engagements to perform agreed-upon procedures and factual – findings reports

The firm commits itself and its resources to the maintenance of the highest level of knowledge with respect to current IFRS pronouncements and International Accounting standard. (IAS).

S and M Global Accounting and its partners are registered and affiliated both with the:

• – South African Institute of Chartered Accountants (SAICA)
• – South Africa Institute of Professional Accountants (SAIPA),
• – The Institute of Risk Management South Africa (IRMS)
• – Independent Regulatory Board for Auditors (IRBA).

Our tax division has technical and specialized skills. We can assist with full spectrum of taxation services and submissions. Our team is committed to the delivery of quality services to our clients.
The following tax services are available:

• – Companies Tax
• – Employees tax – PAYE, UIF, SDL
• – VAT
• – Individuals tax returns
• – Tax planning
• – Tax Clearance
• – Tax directives
• – Letter of Good Standing
• – SARS compliance and tax structuring.

We provide payroll services for clients, who want value for money and ensure that their payroll costs are reduced.

• – Processing of monthly payroll
• – Generation of monthly Payslips
• – Generation of monthly ACB file
• – Monthly payroll reports
• – Monthly submissions for PAYE, UIF, SDL to SARS
• – Half-yearly and Year-end EMP501 submissions to SARS
• – Generation of IRP5’s

S & M Global Accounting can provide you with holistic company secretarial and registration services for Private companies, Public companies and NPO. The following services are provided:

• – Registering new companies
• – Name reservations/changes
• – Auditor appointments
• – Share Certificates
• – Any other CIPC related services
• – Directors Resolutions
• – Drafting agendas, attendance at meetings, drafting of minutes and ensuring compliance with legal requirements
• – Ensuring high quality, standardized meeting packs
• – Supporting the efficient running of Board meetings