https://kettleconsulting.co.za/insights Insights from Kettle Consulting — a 100% Black-Owned South African professional services firm delivering audit, advisory, and consulting since 2010. en-ZA Thu, 21 May 2026 14:39:55 GMT https://kettleconsulting.co.za/insights/is-bbbee-dead https://kettleconsulting.co.za/insights/is-bbbee-dead Tue, 12 May 2026 05:00:00 GMT Broad-Based Black Economic Empowerment is delivering uneven results in 2026. Ownership scores are trending up, skills development is stuck, and enterprise and supplier development remains the weakest of the five scorecard elements. This advisory note sets out where the policy works, where it does not, and how listed and growth-stage entities should respond. https://kettleconsulting.co.za/insights/south-africa-fuel-crisis-how-to-curb-fuel-price-volatility-ensure-economic-stability https://kettleconsulting.co.za/insights/south-africa-fuel-crisis-how-to-curb-fuel-price-volatility-ensure-economic-stability Mon, 11 May 2026 18:59:27 GMT Utilities South Africa went 200+ days without load shedding in 2025. NTCSA is operational. Carbon tax phase 2 lifted the rate to R308/tCO2e. The energy picture in 2026 looks nothing like 2022 — but resilience still requires deliberate work. https://kettleconsulting.co.za/insights/municipal-governance-report-card-2026 https://kettleconsulting.co.za/insights/municipal-governance-report-card-2026 Tue, 05 May 2026 12:51:46 GMT Municipal Finance Only 13% of SA municipalities achieved clean audits in 2022/23. Kettle grades the system on audit, finance, services, capacity, and accountability. https://kettleconsulting.co.za/insights/the-most-unequal-country-in-the-world https://kettleconsulting.co.za/insights/the-most-unequal-country-in-the-world Tue, 28 Apr 2026 05:00:00 GMT South Africa remains one of the most unequal countries in the world by income, by wealth and by labour market access. The World Bank Inequality in Southern Africa report, Stats SA Living Conditions Survey and SARB economic outlook all confirm the structural problem. This advisory note sets out which policy levers move the dial and which do not. https://kettleconsulting.co.za/insights/fight-climate-change-south-africa-at-cop27 https://kettleconsulting.co.za/insights/fight-climate-change-south-africa-at-cop27 Wed, 22 Apr 2026 05:00:00 GMT South Africa's climate commitments made at COP27 have hardened into binding domestic instruments — the Climate Change Act 2024, ISSB-aligned disclosure expectations, and the JET-IP investment plan. JSE-listed boards are now operating in a regulated climate finance environment, not a voluntary one. This advisory note sets out where the concessional finance actually is and what compliance now requires. https://kettleconsulting.co.za/insights/capital-restructuring-capital-restructure https://kettleconsulting.co.za/insights/capital-restructuring-capital-restructure Sun, 12 Apr 2026 05:00:00 GMT Capital restructuring is one of the highest-leverage decisions a CFO makes. The SARB repo rate environment, JSE delisting trend, and Companies Act compliance regime have all shifted since 2022. This advisory methodology covers when capital restructuring is warranted, how to structure it under Companies Act ss 44 to 46, and the IFRS and tax implications to plan around. https://kettleconsulting.co.za/insights/why-business-forecasting https://kettleconsulting.co.za/insights/why-business-forecasting Wed, 25 Mar 2026 05:00:00 GMT Forecasting in the South African macro environment is harder than in most peer economies. The SARB rate trajectory, rand-dollar volatility, electricity reliability and water security all introduce shocks that a static annual budget cannot absorb. This advisory methodology sets out the rolling-forecast architecture Kettle Consulting recommends for CFOs in 2026. https://kettleconsulting.co.za/insights/sage-intacct-financial-management https://kettleconsulting.co.za/insights/sage-intacct-financial-management Wed, 18 Mar 2026 05:00:00 GMT Cloud ERP selection in South Africa is not a vendor competition; it is a fit-for-purpose decision against POPIA data residency, IFRS reporting requirements, SARS e-invoicing posture and the company's actual operating complexity. This advisory methodology sets out the selection framework Kettle Consulting uses with growth-stage and mid-market finance teams. https://kettleconsulting.co.za/insights/environmental-social-governance-esg-in-south-africa https://kettleconsulting.co.za/insights/environmental-social-governance-esg-in-south-africa Tue, 07 Feb 2023 05:14:52 GMT ESG Looking at ESG in South Africa: an Environmental, Social and Governance strategy is more and more an important subject in the business world. It entails reporting related to environmental, social, and governance, sharing data with stakeholders, and re-orienting toward risk reduction and capitalising on opportunities. https://kettleconsulting.co.za/insights/business-growth-create-a-stronger-2023 https://kettleconsulting.co.za/insights/business-growth-create-a-stronger-2023 Mon, 16 Jan 2023 08:42:41 GMT Insights If you’re focused on business growth in 2023, conducting a serious review of 2022 with an experienced advisor will provide valuable insights for this year's goal-setting and business strategy. What will you do differently this year to enable your business to thrive and grow? #BusinessStrategy #businessGrowth https://kettleconsulting.co.za/insights/build-your-brand-for-competitive-advantage https://kettleconsulting.co.za/insights/build-your-brand-for-competitive-advantage Mon, 12 Dec 2022 09:34:16 GMT Insights If you want to give your company a competitive advantage, build your brand! Improving your brand awareness and reach are powerful ways to make your business stand out from the competition and spur growth. https://kettleconsulting.co.za/insights/financial-statements-for-public-schools https://kettleconsulting.co.za/insights/financial-statements-for-public-schools Fri, 02 Dec 2022 11:23:46 GMT Insights The South African Schools Act 1996 (Act 84 of 1996) (SASA) requirements that govern financial reporting for schools, including the preparation of financial statements for public schools. This is our guideline for said preparation, based on our extensive experience in this area. https://kettleconsulting.co.za/insights/understanding-your-balance-sheet https://kettleconsulting.co.za/insights/understanding-your-balance-sheet Thu, 24 Nov 2022 09:08:42 GMT Insights The balance sheet offers critical insight into the health of a business that can be useful to various interested parties, such as potential investors weighing a decision to invest your a company https://kettleconsulting.co.za/insights/the-cashflow-statement-of-cash-flows https://kettleconsulting.co.za/insights/the-cashflow-statement-of-cash-flows Wed, 26 Oct 2022 07:32:58 GMT Insights The statement of cash flow (or cashflow statement) presents all the movement of cash into and out of an entity for a given time period. This information is useful for short-term decision making. #cashflows #cash #inflow #outflow #cashflowanalysis #businessadvice https://kettleconsulting.co.za/insights/sars-deadline-2022-individual-tax-return https://kettleconsulting.co.za/insights/sars-deadline-2022-individual-tax-return Tue, 18 Oct 2022 07:26:55 GMT Insights This year, individual tax matters have been processed using auto assessments, which started rolling out on 1 July. To this end, over 3 million individual non-provisional taxpayers were assessed by SARS. #sars #taxreturns #taxfiling #taxseason https://kettleconsulting.co.za/insights/business-health-tips-good-business-decisions https://kettleconsulting.co.za/insights/business-health-tips-good-business-decisions Tue, 04 Oct 2022 07:48:00 GMT Insights Making good business decisions is the secret to a successful startup. With these business health tips, we’ll help you set up the best possible management information and guide each step of your startup journey. #businessadvice #businessdecisions #businesshealth https://kettleconsulting.co.za/insights/looking-for-business-funding https://kettleconsulting.co.za/insights/looking-for-business-funding Fri, 23 Sep 2022 07:56:43 GMT Insights Applying for business funding is a critical business decision. It is certainly subject of interest for a wide range of stakeholders. From the business person who might be expanding or looking for working capital, to the prospective funder who is in the business of availing the inflow of economic resources at a profit. https://kettleconsulting.co.za/insights/keep-your-data-safe-when-working-remotely https://kettleconsulting.co.za/insights/keep-your-data-safe-when-working-remotely Mon, 12 Sep 2022 06:51:27 GMT Insights The way we work in South Africa and the world has changed. More of us have been working remotely in recent times. But how do you keep your data safe? Have you thought about the security implications of accessing your work resources over a public network? #internetsecurity #cybersecurity #datasecurity #workingremotely #risk https://kettleconsulting.co.za/insights/8-step-to-a-successful-business-plan https://kettleconsulting.co.za/insights/8-step-to-a-successful-business-plan Mon, 22 Aug 2022 07:39:55 GMT Insights There are many things to consider when starting your business! Although it might be a bit frightening to know where to begin when trying to make money out of your idea, there is help. In this article, we will show you how to put together your successful business plan for the South African SME in 8 simple steps. https://kettleconsulting.co.za/insights/school-auditors-requirements https://kettleconsulting.co.za/insights/school-auditors-requirements Mon, 01 Aug 2022 18:33:06 GMT Insights This insight will clarify school auditors requirements, dispelling confusion over who can perform an audit of a school in terms of the South African Schools Act. Treasurers and Principals need to be aware of the legislation involved when accepting an engagement from a public school. https://kettleconsulting.co.za/insights/another-sarb-repo-rate-hike https://kettleconsulting.co.za/insights/another-sarb-repo-rate-hike Thu, 21 Jul 2022 07:35:57 GMT Insights Another SARB repo rate hike? The last 16 months have been an economic rollercoaster. As the global economy recovered from the COVID-19 pandemic, Russia invaded Ukraine, surely to force world economies to contend with cost-push inflation. This is rampant inflation that it is likely to cause stagflation or prolonged recessions. https://kettleconsulting.co.za/insights/start-a-business-in-south-africa https://kettleconsulting.co.za/insights/start-a-business-in-south-africa Tue, 19 Jul 2022 08:21:33 GMT Insights If you are looking to start a business in South Africa, there are several legal requirements to think about, such as your tax obligations, accounting regulations and employment laws. Also before you #StartNow, you will need to take care of various registrations. https://kettleconsulting.co.za/insights/business-funding-and-raising-capital https://kettleconsulting.co.za/insights/business-funding-and-raising-capital Tue, 12 Jul 2022 06:50:55 GMT Insights Do you need extra business funding to take the next step in your business strategy? We’ll help you review funding options and explore possible avenues to raise capital and get your business funded – from small to larger business, we will show you the best possible routes to raise capital. https://kettleconsulting.co.za/insights/foreign-investor-5-options-when-registering-a-company-in-south-africa https://kettleconsulting.co.za/insights/foreign-investor-5-options-when-registering-a-company-in-south-africa Tue, 03 May 2022 07:12:21 GMT Insights If you are a foreign investor when registering a company in South Africa, you have a few options in terms of the best vehicle for your specific operation. https://kettleconsulting.co.za/insights/budget-speech-2022-south-africa https://kettleconsulting.co.za/insights/budget-speech-2022-south-africa Tue, 15 Mar 2022 08:57:10 GMT Insights The overarching theme in the 2022 budget was supporting the recovery and building for the future. The President stated clearly; “the key task of government is to create the conditions that will enable the private sector – both big and small – to emerge, to grow, to access new markets, to create new products, and to hire more employees”. https://kettleconsulting.co.za/insights/state-of-the-nation-address-sona-2022 https://kettleconsulting.co.za/insights/state-of-the-nation-address-sona-2022 Mon, 21 Feb 2022 13:41:54 GMT Insights The President of The Republic, in the State of the Nation Address - SONA 2022, declared three public enemies: “unemployment, poverty, and inequality”. All eyes are now on the finance minister to bring the broad outlines of the speech to life with clear plans, programmes, and most importantly, for the budget to meet SONA aspirations. This article outlines budget expectations with regards to energy security as well as infrastructure development. https://kettleconsulting.co.za/insights/school-audit-ready-prepare-for-school-audit https://kettleconsulting.co.za/insights/school-audit-ready-prepare-for-school-audit Tue, 15 Feb 2022 05:15:28 GMT Insights Whether you are facing a school audit for the first time or you have been undergoing a school audit every year, making sure that your school is audit ready might feel overwhelming. Here are a few tips to help you prepare for a first, or just the next, school audit. This article will guide you on how to be audit ready, how to appoint a school audit firm, and how to prepare for your school auditor. https://kettleconsulting.co.za/insights/how-big-a-repo-hike-from-sarbs-monetary-policy-committee-mpc https://kettleconsulting.co.za/insights/how-big-a-repo-hike-from-sarbs-monetary-policy-committee-mpc Wed, 26 Jan 2022 13:13:30 GMT Insights Following the November 2021 MPC meeting, various factors drove fuel price hikes that landed the petrol price at R20/liter by the close of 2021. The SARB's decision to raise the repo rate in November was largely aimed at containing inflation that was already testing the upper boundaries (5% for the months September and October 2021) and protecting the Rand from further depreciation. https://kettleconsulting.co.za/insights/the-kettle-consulting-municipality-finance-index-kcmfi-south-african-municipality-overall-financial-performance-2020 https://kettleconsulting.co.za/insights/the-kettle-consulting-municipality-finance-index-kcmfi-south-african-municipality-overall-financial-performance-2020 Thu, 02 Dec 2021 11:00:16 GMT Uncategorized Prince Ken Nkiwane and Justin Kettle deliver a summary of the overall financial performance of South Africa’s eight metropolitan municipalities (metros). The analysis uses the Kettle Consulting Municipal Finance Index (KCMFI) to rank performance. Crucial areas of improvement are identified for incoming governments to address to bolster the financial sustainability of their respective municipalities. https://kettleconsulting.co.za/insights/repo-rate-up-25-basis-points-a-sober-sarb https://kettleconsulting.co.za/insights/repo-rate-up-25-basis-points-a-sober-sarb Fri, 19 Nov 2021 08:25:29 GMT Insights The Monetary Policy Committee (MPC) which sits at the SARB, is primarily tasked with protecting the value of the rand while managing inflation. The same way we evaluate the National Treasury on its ability to lead real GDP growth, we look to the SARB to monitor inflation within the 3-6% range and protect the rand from long-term depreciation. https://kettleconsulting.co.za/insights/the-kettle-consulting-medium-term-budget-policy-statement-mtpbs-commentary-less-talk-more-action https://kettleconsulting.co.za/insights/the-kettle-consulting-medium-term-budget-policy-statement-mtpbs-commentary-less-talk-more-action Mon, 15 Nov 2021 13:11:02 GMT Insights The mid-term budget (scheduled for October each year) serves as a “half-time” report for how the country is tracking against the initial budget (scheduled for February each year). Treasury also uses the same opportunity to redirect spending as and when needed. https://kettleconsulting.co.za/insights/how-schools-can-be-audit-ready-in-terms-of-the-south-african-schools-act https://kettleconsulting.co.za/insights/how-schools-can-be-audit-ready-in-terms-of-the-south-african-schools-act Mon, 15 Nov 2021 08:45:00 GMT Insights Financial compliance within the public schooling system of South Africa has seen a gradual decline over the last few years. This is largely driven by a lack of understanding of the requirements set out in the South African Schools Act as well as the skills gap, specifically in finance of school governing bodies (SGB’s), principals and bursars/treasurers. https://kettleconsulting.co.za/insights/disrupting-the-south-african-banking-sector https://kettleconsulting.co.za/insights/disrupting-the-south-african-banking-sector Fri, 08 Oct 2021 14:01:34 GMT Capability As personalisation evolves, it will direct the individual consumer to select the product that is best-suited for their wants and needs, rather than the solutions that increase the bank’s bottom line. Clients feel safer pursuing investment and savings options that put them at the centre of the discussion and are relatable to them and their lifestyles. https://kettleconsulting.co.za/insights/the-international-financial-reporting-standard-ifrs-for-small-and-medium-sized-entities-smes https://kettleconsulting.co.za/insights/the-international-financial-reporting-standard-ifrs-for-small-and-medium-sized-entities-smes Tue, 21 Sep 2021 14:51:05 GMT Insights The IFRS for SMEs was developed by the International Accounting Standard Board (IASB) as a framework for a high-quality set of accounting standards. https://kettleconsulting.co.za/insights/when-will-the-south-african-economy-start-living-with-covid-19-and-when-will-the-pandemic-end https://kettleconsulting.co.za/insights/when-will-the-south-african-economy-start-living-with-covid-19-and-when-will-the-pandemic-end Tue, 14 Sep 2021 06:49:44 GMT Insights The South African economy has taken a massive hit due to the pandemic, while the economy is currently 19.3% larger, it is off a very low base. Most economists have cautious optimism around the growth outlook, largely due to the reform path (even though slow) and the strong fiscal controls in place. https://kettleconsulting.co.za/insights/how-embedded-electricity-generation-will-impact-municipalities https://kettleconsulting.co.za/insights/how-embedded-electricity-generation-will-impact-municipalities Mon, 23 Aug 2021 11:30:00 GMT Insights On Friday August 13th, 2021, South African President Cyril Ramaphosa announced the increase of the embedded generation licensing threshold from 1MW to 100MW, allowing for small-scale power generation projects. https://kettleconsulting.co.za/insights/using-the-unclaimed-r182-billion-credit-guarantee-scheme-cgs-money-to-stimulate-economic-growth-in-12-months https://kettleconsulting.co.za/insights/using-the-unclaimed-r182-billion-credit-guarantee-scheme-cgs-money-to-stimulate-economic-growth-in-12-months Thu, 22 Jul 2021 04:35:46 GMT Capability Since the start of the lockdown 480 days ago, the government has sought to soften the blow of the economic impact of the pandemic and its response to it (the corresponding lockdowns that come in tandem with the infection waves). https://kettleconsulting.co.za/insights/from-poverty-to-prosperity https://kettleconsulting.co.za/insights/from-poverty-to-prosperity Thu, 15 Jul 2021 05:03:35 GMT Insights The last few days have seen South Africa reeling in a way only seen during the darker times of the advent of our democracy. As an organisation, we categorically denounce the violence and those instigating it and sending our country and economy into free fall. https://kettleconsulting.co.za/insights/the-budget-speech-from-musical-chairs-at-soes-to-the-section-12j-companies-folding https://kettleconsulting.co.za/insights/the-budget-speech-from-musical-chairs-at-soes-to-the-section-12j-companies-folding Sun, 07 Mar 2021 18:32:33 GMT Insights The midterm budget has been laid out by the Minister of Finance. As expected, some have referred to it as uninspiring. Others, however, praised him for tax reforms that will see the corporate income tax (the lowest on South African records since independence) go down to 27%.