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Our Fraud Investigation & Dispute professionals can help you address the challenges and risks of doing business in today's environment.

We help companies find ways to manage risk, investigate alleged misconduct, and measure the financial implications of disputes. We investigate unusual financial activity, perform electronic evidence discovery, and review financial reports — all with the sensitivity and urgency you require.

Pay As You Earn (PAYE)

Please find below a summary of the important payroll tax issued. PAYE tax deducted is paid to the Commissioner Domestic Direct Taxes 15 days after the end of the month to which the deductions relates. Employment income means any income derived by an employee from any employment and includes the following amounts, whether of revenue or capital nature; any wages, salary; leave pay, payment in lieu of leave, overtime pay, fees, commission, gratuity, onus or the amount of any traveling, entertainment, utilities, cost of living, disturbance allowance or any other allowance.

The value of any benefits in kind granted to an employee also construes a taxable benefit and    these     include but not exclusively the following:-

Housing allowance
The full amount of housing allowance is taxable on the recipient. If an employer provides to an employee accommodation or housing other than house allowances, the taxable benefit on the employee is the lesser of:-

the market rent of the accommodation or housing reduced by any payment made by the employee for the benefit; or fifteen per cent (15%) of the employment income, including the amount referred to in (a) above paid by the employer to the employee for the period in which the accommodation or housing was provided.

Please note that costs incurred by employers to house their employees are now tax deductible in the tax computation of the employer company.

Taxable benefits
Housekeeper, chauffeur, or other domestic assistants

The value of the benefit is the total employment income paid to the domestic assistants in respect of the services rendered to the employee, reduced by any payment made by the employee for the benefit.
Who we are

Quality control standards
Audit Procedures Manual
Comprehensive audit procedures manuals are used in FCK. The use of standardised audit procedures ensures that work is carried out in accordance with the outlined standards
Continuing Professional Education
FCK & Associates quality control standards stipulate that all staff under the supervision of the technical and training partner, a pertinent CPE programme. In addition to meeting the CPE standards of the firm, the programme is required to comply with the requirements of professional bodies. CPE is provided to all staff by participation in regional conferences and seminars. In addition, strict supervision of staff at the field level ensures that adequate, on the field training, is provided to staff on a continuous basis.

Staff involved in industry specific audits is required to undergo rigorous training to ensure that they are proficient with the operations, risks, legislation and regulations governing these industries. In addition to the audit manual, we have developed comprehensive audit and procedures manuals for industry specific audits in high risk sectors such as banking and insurance.
Peer Review
FCK & Associates technical and quality control team conducts reviews internally on a quarterly basis. The review includes formal reporting on the system of quality control in operation, and a detailed analysis on the results of the review including any emerging best practices that may be replicated.
Skills Transfer Programme
FCK & Associates encourages staff training programs, skills workshops and seminars internally, both on a formal and informal basis to help maintain international standards of work.

Long Term Business Planning
At FCK and Associates, we formulate business plans using a bottom up participative approach, detailing the organization’s mission, objectives and goals with strategies of how to achieve the expected goals. Setting both financial and non-financial parameters in which the business will operate.

Design of Accounting Systems

Setting up financial and cost accounting systems, effective treasury systems and management of debtors and creditors.

Review, Design and Documentation of Policies and Procedures

We review the company’s operational policies and procedures, advising on organizational/industry best practices and documentation, and facilitating implementation by providing appropriate client training.