With post-commencement creditors counting as voters, business rescue plans face a new reality. This article unpacks the SCA decision, walks through practical checklists for meetings, accounting and disclosure implications, and shows what accountants and BRPs must do to keep plans legally sound.

Joint ventures are a powerful way for businesses to collaborate without setting up a new company, but they come with important accounting, VAT, and B-BBEE responsibilities. This article breaks down how to set up and manage an unincorporated joint venture in South Africa, with simple, practical guidance for CIBA designation holders advising clients or entering JVs themselves. From drafting the right agreement to handling VAT registration and B-BBEE scorecards, here’s what every business accountant needs to know.