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The holiday season brings excitement, travel, family gatherings, and a chance to relax. But it also brings increased risks. More people are on the roads, many homes are left unattended, and there is generally more activity and distraction. During this time, being prepared for both security threats and medical emergencies becomes essential. Services like Mobi-Claw911 highlight an important message: emergencies can happen anytime, and having a reliable support system can make all the difference. The goal is to provide fast, coordinated help whether you are dealing with an accident, a medical issue, a crime-related incident, or any unexpected situation. Mobi-Claw911’s approach focuses on quick response. With the press of a button on a mobile app or device, an alert is sent together with your exact location. Their system then connects you to a wide network of responders, including paramedics, ambulance services, armed response teams, police, metro police, or your own security and tracking partners if needed. The idea is simple: in a stressful moment, you should not have to think about who to call. Help should already be on its way. This type of all-in-one emergency assistance becomes especially valuable during the holiday period. People travel long distances, walk in unfamiliar areas, stay out late, and often have less access to their usual support networks. If something goes wrong on an empty road, at a crowded event, or even at home, having fast response can save time and lives. Preparing for the holiday season is not just about relying on technology. It is also about taking practical steps to reduce risk. Before leaving home, make sure your alarm system works properly, your doors and windows are secure, and someone you trust knows you will be away. Avoid posting travel plans on social media. Keep valuable items out of sight and create the impression that your house is occupied even if it is not. When travelling, ensure your vehicle is roadworthy, pack a first aid kit, and take breaks to avoid driving while tired. Never drink and drive, and make sure everyone in the car uses seatbelts or appropriate child restraints. If your car breaks down, try to stop in a safe, visible area. Always keep your phone charged and ready for an emergency. Medical emergencies are also more common during the festive season. Accidents happen when people are relaxed, distracted, or in unfamiliar environments. Basic first aid knowledge can make a difference while waiting for professional help. Keep essential supplies with you, stay alert to your surroundings, and be cautious in crowded or unfamiliar places. In the end, holiday safety comes down to preparation and awareness. Emergencies are unpredictable, but your response does not have to be. By planning ahead, staying alert, and making use of tools designed to protect you, you can enjoy the holiday season with greater peace of mind. Being safe does not mean being fearful. It means being ready so you can focus on what truly matters: celebrating, connecting, and enjoying your time with the people you care about.

Hyundai Alcazar _ Grant Adlam - KZN Motor Sense Introduction The Hyundai Alcazar is widely regarded as an excellent option for families in search of a versatile and intelligent 7-seater SUV. This model stands out for its emphasis on comfort, safety, and fuel efficiency. Although the third row has certain limitations, the Alcazar’s extensive features, appealing design, and robust warranty position it as a strong contender in its segment. Family Supper Conversations Monday night family suppers often revolve around discussions about the car I am testing that week. This time, the conversation centred on the Hyundai Alcazar. In my experience, the Alcazar receives a positive recommendation thanks to its practical folding seats, which allow me to easily fit my bike in the boot and head out for an early morning ride along the beachfront. Practicality and Comfort During a more serious discussion, younger family members considered the Alcazar’s merits as a family vehicle. My brother-in-law actually climbed into the back seat to evaluate the legroom. The Alcazar passed his test with flying colours—especially noteworthy given my brother-in-law Craig’s height of over six feet. His feedback from the rear seat was enthusiastic: “I’ll take two—one for each daughter!” Seating Debate The only point of debate was the seating arrangement. While Hyundai markets the Alcazar as a 7-seater, the absence of a headrest in the third row led some to argue that it is truly a 6-seater. However, it still offers seven seats, making it suitable for larger families. Conclusion Overall, the Hyundai Alcazar remains a highly recommended choice for families seeking a comfortable, safe, and fuel-efficient SUV. Despite some limitations in the third row, its comprehensive features, stylish design, and dependable warranty make it a competitive and attractive offering in its class. In summary, it excels as a family car. Hyundai Alcazar: The Ideal Family SUV with Versatility and Comfort - Grant Adlam

Grant Adlam CEO, Influencer and Triathlete Over the past few weeks, I have been enjoying the driving pleasure of a large variety of cars. The last two both have noticeable features that make them stand out on the road and attracted attention wherever I travelled. The GAC GS3 Emzoom 1.5T R-Style is truly impressive. When it arrived in my driveway, its unique blue colour scheme with orange accents made me think, "Wow, this looks sporty." And it really is. Once you press the accelerator and switch to sport mode, you need to hold on to your seat belt. It takes off instantly. When I took the Emzoom to the print shop to pick up books or delivered items for a businesswoman, everyone stepped outside to have a look. It's definitely eye-catching. The same thing happened at the framing shop. As soon as it arrived, the entire workshop came out to see it. At the KZN Top Business Women event at the Radisson Durban Umhlanga Hotel, the video crew and technical team were drawn to it. When I arrived at the loading zone at the back of the Radisson, the roar of this impressive car caught everyone's attention, and all the young people had to come and check it out. It was an immediate hit. My wife Gayle and I visited the Berg and stayed at The Cavern for the weekend. Despite the heavy rain, it turned out to be a fantastic weekend. Upon our arrival, Gayle was absolutely thrilled. We had an unexpected guest leading a guided walk on wildflowers; none other than Elsa Pooley, a botanical artist and practicing botanist with over 40 years of experience in the field. But let's not get sidetracked from the vehicle... when we returned to the car, guess what? Everyone who passed by the car stopped to admire it; it was a conversation starter. And just to remind you, these conversations took place in the pouring rain All in all, the GAC GS3 Emzoom 1.5T R-Style is a super bold-looking, packed-with-features compact crossover that gives you awesome bang for your buck. It grabs the attention of both older and younger drivers, and if you're hunting for a stylish, smart ride, it's a total joy to drive and I was sad when it was collected. The next car I drove was equally of interest. The GWM Tank 300 (2AT 4WD) diesel has a totally different look and feel but also immediately grabbed attention. At the weekly family dinner, the men were very quick to gather around the car, climb in to have a closer look at the interior and to offer their opinions. Here was a car they would be delighted to own! They praised its comfortable interior space, which offers a vast array of features often found in much more expensive vehicles. These include a fully integrated 2.3-inch touchscreen, Nappa leather, heated/ventilated/massaging seats, and a full safety suite. The analogue clock was a special touch. The Tank 300 provided a smooth quiet ride which handled well on my daily drives around town to visit clients – both on the open roads and in traffic. I enjoyed the manoeuvrability and the ease with which I could park at the gym. In addition, the Tank 300 is considered a highly capable and value-for-money off-roader in the adventure SUV segment. The 3-tonne braked towing capacity, making it suitable for families and adventurers. This was another car I was sorry to see leave my driveway. The GWM Tank 300 (2AT 4WD) diesel - Grant Adlam (Gateway Virgin Active) GAC GS3 Emzoom 1.5T R-Style Review - Grant Adlam - The Cavern. The GWM Tank 300 (2AT 4WD) diesel - Motoer Sense

The GAC GS3 Emzoom 1.5T R-Style is truly impressive. When it arrived in my driveway, its unique color scheme with orange accents made me think, "Wow, this looks sporty." And it really is. Once you press the accelerator and switch to sport mode, you need to hold on to your seat belt. It takes off instantly. When I took the GAC to the print shop to pick up books or deliver items for a businesswoman, everyone stepped outside to have a look. It's definitely eye-catching—the color and the car itself have a very sporty appearance. The same thing happened at the framing shop. As soon as it arrived, the entire workshop came out to see it. At the KZN Top Business Women event at the Radisson Umhlanga, the entire video crew and technical team were drawn to it. When I went to the loading zone at the back of the Radisson, the roar of this impressive car caught everyone's attention, and all the young people had to come and check it out. It's definitely a hit. My wife Gayle and I visited the Berg and stayed at the Cavern for the weekend, despite the heavy rain. It turned out to be a fantastic weekend. Gayle was absolutely thrilled upon our arrival. We had an unexpected guest leading a guided tour on wildflowers—none other than Elsa Pooley, or Dr. Elsa Pooley as you might know her, a botanical artist and practicing botanist with over 40 years of experience in the field. Gayle was in seventh heaven. But let's not get sidetracked from the vehicle... when we returned to the car, guess what? Everyone who passed by the car stopped to admire it—it was definitely a conversation starter. And just to remind you, these conversations took place in the pouring rain. It appeals to both the elderly and the young, and if you're looking for a stylish, smart car, I thoroughly enjoyed driving it. I think I even gained a follower or two on the way back to Durban—or might that be speeding fines? All in all, the GAC GS3 Emzoom 1.5T R-Style is a super bold-looking, packed-with-features compact crossover that gives you awesome bang for your buck. It grabs the attention of both older folks and younger drivers, and if you're hunting for a stylish, smart ride, it's a total joy to drive. GAC GS3 Emzoom 1.5T R-Style Review - Grant Adlam GAC GS3 Emzoom 1.5T R-Style Review - Grant Adlam

Mobi Claw 911's life-saving emergency responses, expert insights from Mobi Ventures and ER24, and practical holiday safety tips for security and medical preparedness across South Africa. #### Key Takeaways *Charles's Testimonial:* Pretoria customer praises Mobi Claw app for quick, hassle-free assistance during his parents' medical emergencies, highlighting rapid ER24 response and personalized support. *Colette's Experiences:* Durban client shares fast responses to her father's stroke and a home break-in, emphasizing the team's dedication and arrival before she could return. *Mobi Claw Solutions:* Offers a mobile app for instant emergency access and a dedicated device with two-way communication and location tracking, ideal for the elderly. *Expert Insights:* Trained staff and ER24 partnerships for nationwide coverage, while Theresa demonstrates safety verification via security codes. *Holiday Security Tips:* Notify security and neighbors when traveling, check alarms and vehicles, avoid CIT vehicles, and beware of theft tactics like "huggers". *Medical Safety Advice:* Practice hand hygiene, pack first aid kits, stay hydrated, use sunscreen, supervise pools, and drink responsibly during gatherings. *General Preparedness:* Update emergency apps, test services, avoid sharing travel plans on social media, and use Mobi Claw for accurate location in roadside emergencies. Sources:     • Mobi Claw  -  holiday ...  ​ ......it just makes Business Senses Business News     • KZN Top Business and  ...  ​ Mobi Claw 911's life-saving emergency responses, expert insights from Mobi Ventures and ER24, and practical holiday safety tips for security and medical preparedness across South Africa.     • Exciting Launch of KZN...  ​

The Haval H6 SUV is Built for Memorable Occasions! This week, we had the launch of the KZN Top Business Portfolio, held at the IVB Prive. Haval H6 SUV: Perfect for Grand Occasions, and the Haval H6 SUV fits that bill just right. Its impressive size and eye-catching look make it stand out among the other luxury cars in the lot. Really, it's an ideal choice for important get-togethers this week. With all its great features, the H6 SUV meets every need and fits right in with the high-end crowd. It was parked nicely in the lot at the Prive, one of Umhlanga's top spots. I grabbed a quick video and shared it on TikTok—go check it out, it's fun! In my opinion, the GWM Haval H6 4WD is a great pick that combines nice features, solid performance, and good value, making it a smart choice for a family car as long as you can overlook a few minor ergonomic quirks. That's it for this week. https://www.kznbs.com/lifestyle That's it for this week. #havalh6hybrid  ......it just makes Business Senses Haval H6 SUV: Perfect for Grand Occasions Haval H6 SUV: Perfect for Grand Occasions - Grant Adlam

Unfair dismissal continues to be one of the most prevalent and costly challenges facing South African employers under labour law. While South African labour law has always required both a valid reason and a fair procedure for dismissals, the 2025 Code of Good Practice: Dismissal refines and clarifies these requirements. It introduces a more flexible, context-sensitive approach, while still holding employers to the principle that dismissal must be both substantively and procedurally fair.  Why Unfair Dismissal Compliance Is Critical Every dismissal, whether based on misconduct, incapacity, or operational requirements, must satisfy both substantive and procedural fairness. The updated Code underscores the principles of flexibility, proportionality, and meaningful engagement, particularly for smaller enterprises, while maintaining the foundational standards of fairness throughout the dismissal process. What Counts as an Unfair Dismissal in South Africa? Under South African labour law, not every termination of employment is unlawful – but if it is not supported by a valid reason and a fair process, it will be considered an unfair dismissal.   Legal Definition of Dismissal (Section 186 of the Labour Relations Act) Section 186(1) of the Labour Relations Act (LRA) 66 of 1995 (as amended) sets out what constitutes a dismissal. It includes: ■ Termination of employment by the employer, with or without notice. ■ Failure to renew a fixed-term contract where the employee had a reasonable expectation of renewal on the same or similar terms. ■ Renewal on less favourable terms despite a reasonable expectation of renewal on the same terms. ■ Constructive dismissal – where an employee resigns because the employer made continued employment intolerable. ■ Selective re-employment – where an employer refuses to re-employ a former employee, without a fair reason, whileoffering re-employment to others. ■ Failure to allow an employee to resume work after maternity leave.   When Is a Dismissal Unfair? (Section 188 of the LRA) According to section 188, a dismissal is unfair unless the employer can prove: ■ Substantive Fairness: That there was a valid and fair reason for the dismissal, related to misconduct, incapacity (including poor performance, ill health, or incompatibility), or operational requirements (retrenchments/ restructuring). ■ Procedural Fairness: That a fair process was followed, giving the employee the opportunity to respond to allegations, be heard at a hearing, and be treated consistently. Automatically Unfair Dismissals (Section 187 of the LRA) Certain dismissals are automatically deemed unfair, regardless of process, if they are based on prohibited reasons. Examples include: ■ Dismissal for discriminatory reasons such as race, gender, pregnancy, or religion. ■ Dismissal for union membership, participation in union activities, or protected strike action. ■ Dismissal for asserting a statutory right under the LRA.  Practical Implication for Employers Employers must ensure that every dismissal satisfies both substantive and procedural fairness. The 2025 Code of Good Practice: Dismissal refines this requirement by emphasising: ■ Flexibility – procedures may vary depending on the size and resources of the employer. ■ Proportionality – dismissal should be a last resort, with lesser sanctions considered first. ■ Meaningful Engagement – even smaller employers must give employees a real opportunity to state their case. Failure to comply exposes employers to CCMA disputes, reinstatement orders, or compensation awards.   Automatically Unfair vs Procedurally/Substantively Unfair Dismissals ■ Automatically Unfair Dismissals: These include dismissals for reasons such as union membership, pregnancy, or exercising legal rights. These are strictly prohibited and attract severe penalties. ■ Procedurally Unfair Dismissals: Even if there is a valid reason, failing to follow a fair process (e.g., not giving notice or a chance to respond) makes the dismissal unfair. ■ Substantively Unfair Dismissals: If the reason for dismissal is not fair or valid (e.g., dismissing for minor infractions or without evidence), the dismissal is unfair. Common Mistakes Employers Make Common errors made by employers include omitting warnings or counselling for poor performance except in cases of serious misconduct, failing to provide clear and timely notification to employees, applying disciplinary measures inconsistently among staff, and neglecting to maintain accurate and comprehensive records. Step-by-Step Process for Employers This step-by-step guide explains how to conduct lawful dismissals under the LRA and the 2025 Code of Good Practice: Dismissal. Following this structured approach ensures compliance with South African labour law and minimises the risk of unsuccessful dismissal disputes. Step 1 – Identify Grounds for Dismissal South African labour law recognises three primary grounds for dismissal: ■ Misconduct: e.g. theft, insubordination, or breach of policy. ■ Incapacity: covers poor performance, ill-health, or incompatibility with the role. The 2025 Code explicitly recognises incompatibility (where an employee cannot fit into the role or team) as an incapacity matter. ■ Operational Requirements: retrenchments based on economic, technological, structural, or similar business needs. It is essential to align the dismissal reason with the LRA, ensuring it is fair, justifiable, and substantiated. Step 2 – Conduct a Preliminary Investigation ■ Collect relevant evidence such as documents, emails, CCTV, and witness statements. ■ Assess the context and seriousness of the issue impartially. ■ Determine whether there is a prima facie case before proceeding to a hearing. ■ Document every step contemporaneously to establish a legal defence if challenged.   Step 3 – Schedule a Disciplinary Hearing ■ Issue a written notice detailing the allegations and informing the employee of their rights. ■ Allow reasonable time for preparation and for arranging representation. Employees are entitled to be assisted by a fellow employee or shop steward. ■ External legal representation in internal hearings is not an automatic right; it is permitted only if company policy, a collective agreement, or fairness requires it. ■ Ensure even informal disciplinary processes provide notice and an opportunity to respond. Step 4 – Hold the Disciplinary Hearing ■ Appoint a neutral chairperson; for complex or serious cases, consider an independent external chairperson. ■ Provide the employee the opportunity to present their case, call witnesses, and challenge evidence through cross-examination. ■ Keep a full record – minutes or transcript – and issue a reasoned decision that shows how the evidence was assessed. Step 5 – Make a Decision and Impose Sanction ■ Evaluate the evidence and hearing outcomes objectively to determine culpability. ■ Consider mitigating and aggravating factors, including length of service and past disciplinary record. ■ Apply the principle of proportionality: dismissal should be a last resort and is justified only if the employment relationship has become intolerable or no lesser sanction is appropriate. ■ In incapacity cases, demonstrate that reasonable support or accommodation was attempted before dismissal. Step 6 – Provide Written Notice of the Outcome Deliver a written notification to the employee setting out: ■The decision (dismissal or alternative sanction) ■The reasons for the decision ■The right to appeal, including applicable timelines ■ Retain a copy of this communication for company records ■The Code requires reasoned written outcomes as evidence of procedural fairness   Step 7 – Prepare for Potential CCMA Referral Employees have 30 calendar days from the date of dismissal (or from receiving the internal appeal outcome) to refer an unfair dismissal dispute to the Commission for Conciliation, Mediation and Arbitration (CCMA) or the relevant bargaining council. If referred late, the employee must apply for condonation. Employers should still maintain all records. Maintain complete documentation, including charge sheets, investigation notes, hearing minutes, warning letters, and written outcomes. Procedural compliance and meticulous record-keeping remain the strongest defence in any dispute. Securing Expert Representation Specialist services, such as those offered by Labournet, significantly reduce employer risk at the CCMA and Labour Court. Expert representation can be decisive in achieving a defensible outcome and avoiding costly awards. Fair Dismissal as a Strategic Business Advantage While dismissals are sometimes unavoidable, when conducted correctly they serve a strategic function beyond legal compliance. Lawful dismissals safeguard your organisation’s legal position, uphold employee morale, reinforce a culture of fairness, and protect the company’s reputation. Conversely, procedural errors, inconsistent application, or inadequate documentation can expose the business to costly CCMA claims and reputational risks. How Labournet Can Support You Labournet understands that managing dismissals within the framework of South African labour law can be complex and fraught with risk. That is why our support extends far beyond basic advice. We offer a comprehensive, hands-on partnership to help you navigate every stage of the dismissal process with confidence and legal certainty. T: +27 (0)31 266 6570 C: +27 (0)82 786 7480 E: johanvd@labournet.com W: www.labournet.com https://www.labournet.com UNFAIR DISMISSAL IN SOUTH AFRICA: LEGAL PROCESSES AND PRACTICAL

The grand finale of the KZN Top Business Women 2025 initiative – powered by Women of Africa Group, Absa, and Morar Incorporated, and supported by DRG – took place on 13 November 2025. This glamorous event marked the conclusion to a programme that continues to uplift, recognise, and celebrate women of influence across KwaZulu-Natal. Now in its sixth year, the KZN Top Business Women initiative has become a flagship event on the business calendar. Each year, 40 exceptional women from diverse sectors are honoured. These women are redefining leadership, driving business success, and making tangible differences in their communities. KZN Top Business Women is about more than recognition – it is about storytelling, connection, and empowerment. From entrepreneurs and small business owners to corporate executives, innovators, and social change-makers, each participant brings a unique narrative of breaking barriers and redefining what success looks like. Jennifer Reddy, CEO Morar Incorporated reflected on the importance of the initiative, noting: “This event is about celebrating each participating women’s courage, determination and resilience, who have made their mark in their respective fields with purpose and intent. We also honour the incredible power of these women who continue to redefine leadership in our province and beyond.” Lesedi Metsoamere, KZN Regional Executive for Private Banking at Absa, highlighted the bank’s support for this initiative saying: “At Absa we exist to partner with women of courage and conviction, to fuel their ambitions and to work beside them as they build legacies that go far beyond profit. We believe that when women rise, economies transform, and when women lead with grace and grit, nations prosper.” Adv Pria Hassan, Group CEO of Women of Africa Group added: “We invest in the power of women. The KZN Top Business Women event shines a light on the resilience, depth, and character forged by the demands of womanhood. This recognition is our commitment to the future, proving that strength and grace walk hand-in-hand.” As part of the initiative, each of the 40 women participated in a professional photography session and in-depth video interviews held at the Radisson Blu Hotel Durban Umhlanga and Oceans Mall. These venues provided a fitting atmosphere of elegance and celebration. The sessions not only captured their professional achievements but also their personal essence and stories. The interviews were compiled into a commemorative coffee table book, showcasing both the stunning portraits and the inspirational journeys of the participants. Edited video interviews as well as three webinars are also available for viewing on the KZN Top Business YouTube channel, extending the reach of their voices and messages to a broader audience. Through initiatives like this, KZN Top Business continues to honour the women who are shaping the future of KwaZulu-Natal – and whose dreams and stories provide the inspiration for others to follow and to build their own legacies. For the webinars , videos and full proceedings of the evening visit For more information visit www.kzntopbusiness.com

HOME-GROWN national property group Tyson Properties continues to focus on steady growth and unfolding opportunities and opens two new offices serving two key markets – the KwaZulu-Natal (KZN) North Coast and Pietermaritzburg in the Midlands.   Tyson Properties director, Murray Haywood, who is establishing the new Salt Rock based office says the KZN North Coast is rapidly emerging as one of South Africa’s prime locations for lifestyle and investment.   “The North Coast will become the ‘Atlantic Seaboard’ of KZN in the next five to ten years as  European investors discover it. Already, there are more international flights arriving and property prices will continue to increase. We have exciting times ahead. The Club Med resort is being developed at Tinley Manor which offers an invitation to the rest of the world to discover the province’s best kept secret,” he says.   The KZN North Coast real estate market is thriving and has been achieving steady sales since 2020. These reflect the ongoing demand for secure estate living close to the coast with many families relocating to take advantage of good schools and professionals putting down roots in the province’s economic hub.   “I chose to move here to achieve a balance of lifestyle and weather as well as to seize an incredible opportunity to buy and sell some of the most exclusive future value properties. There is no limit as the estates also make provision for sectional title free standing homes and retirement units, assisting entire families to live together,” says Murray.   The KZN Midlands is a property stalwart with more and more investors opting to relocate from the city and work remotely. It is close to major cities such as Durban and Johannesburg with good road infrastructure that is in the process of a major upgrade. In addition to some of South Africa’s best scenery, it is also home to many of the country’s top schools.   Tyson Properties CEO Chris Tyson says the province has long been South Africa’s most stable market and, while it did take a battering during tough times, it has always bounced back.   “If the national market drops 20%, KwaZulu-Natal only drops 12% reflecting its buoyancy. It has always been a sound province in which to invest despite the infrastructure challenges following the 2021 riots and 2022 floods,” he says.   Consequently, the group is actively relooking its home market by reworking its business models to underpin growth over the next few years. It has already tripled its head count in the Pietermaritzburg and Natal Midlands franchises.   Launched in 2005 with a single Durban-based office, Tyson Properties has grown into a national operation with 590 employees in 26 offices. Tyson Properties has scooped both national and global awards while remaining grounded in sound ethics and strong stakeholder relationships.   Tyson is optimistic about the property market in KZN as well as nationally in the wake of recent long-awaited interest rate cuts. The two most recent ended 2024 with an effective  0.5 percentage point drop, with further small cuts anticipated during the first half of 2025.   “The indicators are in place for a solid property run over the next 18 months and we are gearing up for an upbeat market, focusing on building stock in anticipation,” Tyson says.   The Tyson website  www.tysonprop.co.za  receives more than 13000 unique visitors monthly from as far afield as China, Australia, the US, UK and United Arab Emirates (UAE).

In 2025, KwaZulu Natal (KZN) is home to approximately 4,077 registered companies, with Durban leading at 2,303, followed by Pietermaritzburg at 271, and Newcastle at 93. This diverse business landscape includes sectors such as manufacturing, logistics, retail, and services, each facing unique financial reporting and compliance challenges. As regulatory demands intensify and digital transformation accelerates, Financial Accounting Advisory Services (FAAS) have become essential for organisations aiming for transparent, compliant, and insightful financial reporting.  South Africa’s FAAS market is experiencing significant growth. This growth is driven by the increasing complexity of financial regulations, the adoption of International Financial Reporting Standards (IFRS), and the need for enhanced financial transparency across various industries. As the demand for financial advisory services rises nationally, businesses in KwaZulu-Natal are experiencing these challenges firsthand. They are navigating more complex regulations, adapting to new IFRS standards, and seeking smarter, tech-enabled solutions to stay competitive. In response, EY has positioned its FAAS team in KZN to meet this growing need with a robust suite of services and local expertise designed to deliver real impact. EY’s FAAS team in KZN offers a full spectrum of advisory and technical services tailored to meet the region’s unique business challenges. This includes: ■ IFRS Implementation and Technical Accounting: Guiding clients through complex IFRS transitions, including the critical IFRS 18 rollout, helping to update accounting policies and streamline disclosures. ■ Financial Reporting and Audit Remediation: Assisting in preparing and reviewing financial statements, addressing audit findings, and reinforcing internal controls to elevate reporting quality and compliance. ■ Process Redesign and Automation: Leveraging AI and advanced analytics to transform finance functions by automating reconciliations, optimising the financial close process, and supporting multi-GAAP and multi-jurisdiction reporting requirements. We harness innovative technology platforms that redefine finance operations such as DigiFAAS, Ledger IQ and DigiART AI: ■ DigiFAAS: This automated solution prepares consistent and accurate standalone and consolidated financial statements, reducing manual effort through standardized processes and interactive data management. ■ Ledger IQ: This AI-powered analytics platform enables finance teams to interrogate financial data using natural language, automate reporting, and maintain transparent audit trails. ■ DigiART AI: This platform utilises artificial intelligence to streamline transaction reconciliations, offering real- time insights and controls through dynamic dashboards, enhancing accuracy and efficiency.  At its core, EY’s FAAS offering empowers organisations across KwaZulu-Natal to move faster, report smarter, and operate more efficiently. By accelerating financial statement close cycles while improving accuracy and transparency, embedding predictive analytics into planning and forecasting, and freeing finance teams from manual processes to focus on more strategic priorities, FAAS unlocks new levels of performance and insight across the finance function. Backed by deep local expertise and global capabilities, EY KZN brings a unique understanding of the region’s business landscape, offering tailored support navigating the complexities of evolving regulations, multi GAAP reporting, and digital transformation. Our relentless focus is to deliver solutions that drive compliance, build operational excellence, and enable sustainable growth. With EY’s FAAS, businesses in KwaZulu-Natal can confidently face the future, equipped with the tools and expertise needed to thrive in a dynamic and challenging environment. T: +27 (0)31 576 8000 E: Farouk.Ebrahim@za.ey.com W: www.ey.com Farouk Ebrahim

How to get Chief Financial Officer (CFO) brains without adding to your labour burdens. Let’s be honest: most small and mid-sized businesses don’t need an accountant warming a chair eight hours a day. They need clean books, calm month ends, and someone who can look at a cash-flow forecast without needing a lie-down. Enter the out-sourced in-house accountant – a professional (or small team) who plugs into your systems, shows up for month end like clockwork, sits in on your management meeting when it matters, and then quietly disappears… until you need them again. Let’s first be clear about a crucial point: what you call the person doesn’t decide the law. If someone works mainly at your premises and takes day-to-day instruction, the taxman tends to see an employee, not a contractor. Employees mean pay as you earn, unemployment insurance, skills development levy, workman’s compensation, leave rules, performance management, and the whole human resource jamboree. True contractors invoice you like any other supplier, carry their own business risks, and – if they’re proper independents – don’t appear on your payroll. T hat difference matters for three reasons: (1) money, (2) risk, and (3) sleep quality. The Money If you employ, you’re signing up for a fixed monthly salary plus on-costs other than those directly payroll related. Think software seats, a laptop, training, and the hidden cost: your time managing them. For a qualified accountant, South African market medians aren’t pocket change – especially in the big metros. With an outsourced retainer, you buy a package: bookkeeping + reconciliations + VAT + payroll + month-end pack + “please explain this weird South African Revenue Services letter”. Good firms price by scope and complexity. For startups and simple small and medium enterprises, that monthly retainer often lands well below a full-time salary and scales as you grow. The Risk Employees come with rights and processes, especially below the annual earnings threshold where overtime and working-time protections apply. That’s good and fair – but it means policies, contracts, and discipline done properly. Contractors reduce HR admin, but only if they’re truly independent. If your “contractor” sits at your desk four days a week, uses your tools, reports to your manager, and has no other clients, you’re waving a big red flag at the taxman. Misclassify them and you could owe back Pay As You Earn, penalties, and interest… fast. The f ix is simple: structure contractor engagements as deliverables-based with autonomy, and make sure they have multiple clients or their own staff. The Sleep What you really want is rhythm. A good out-sourced in-house setup runs on: Cadence: month-end close by day 5 – 10, then a neat management pack you can actually read. ■ Access: your cloud ledger (Xero/QuickBooks/Sage), shared drive, and a dedicated chat channel for fast questions. ■ Controls: maker–checker on payments, simple delegation rules, and a compliance calendar for SARS and CIPC. ■ Exit Plan: you own the ledger, the bank feeds, and the passwords. With that in place, month end becomes boring. Boring is beautiful. Which model suits your size? MICRO / START-UP (founder led, fewer than 150 transactions a month, simple VAT or none): Outsource the lot: bookkeeping, VAT/PAYE, annual returns. Add a quarterly “finance sanity” session. You’ll get clean books, timely returns, and no labour burden. SMALL but growing (5–25 staff, inventory or project jobs, monthly VAT, lenders sniffing around): Go out-sourced in-house. Your provider runs the monthly close and payroll, drops a management pack each month, joins your operations meeting for 30 minutes, and flags cash-flow issues early. Consider one on-site day per week or month for hand offs and approvals. MEDIUM (more transactions, forecasts every month, bank covenants, perhaps creeping toward review/audit territory): Hybrid works best: employ a full-time bookkeeper/assistant accountant for daily processing, and retain an outsourced FC/ CFO to own month-end, board packs, governance, and audit prep. It’s efficient, resilient, and still cheaper than building a full finance department overnight.  LARGE / COMPLEX (multi entity, manufacturing, grants, exports): Employ your core finance staff – accountant/FC, maybe a junior – and top up with specialist external help for tax, IFRS, systems migration, and audit wrangling. Red Flags & Quick Fixes ■ Red Flag: Your “contractor” has a company email, a desk, and is on the Staff Christmas Party list. Fix: Convert to employment or redesign the engagement to be truly project/deliverable based. ■ Red Flag: No POPIA wording with your outsourced firm. Fix: Sign a simple operator agreement – security, data purpose, sub-processors, and breach notices. ■ Red Flag: Month-end drifts into mid-month, every month. Fix: Get a clear SLA drawn up with deliverable dates agreed with your contractor (liability). ■ Red Flag: Growth pushing you into independent review/audit. Fix: Bring processing in-house (bookkeeper) and keep an external FC/CFO to steer governance and deadlines. In summary, outsource when you want expert finance consistently, but not five days a week. Employ when your daily operations genuinely need an accountant most days, and the workload justifies a desk. Whatever you do, classify correctly, paper the privacy, and lock in a service level agreement. Your future self (and your blood pressure) will thank you. And if anyone tells you “Accounting is just data capture”, smile politely and ask them to explain deferred tax, payroll anomalies in a short month, and why cash in the bank doesn’t equal profit. T hen call your out-sourced in house accountant and get back to building the business. T: +27 (0)31 207 1572 M: +27 (0)76 555 7529 E: heather@flairaccounting.co.za W: www.flairaccounting.co.za

By Peter Barnard, Partner, and Harshita Kapoor, Associate, Cox Yeats The Fourth Edition of the General Conditions of Contract for Construction Works (GCC 2025) marks a significant evolution in South Africa’s standard form construction contracts. Building on the 2015 edition, it introduces a stronger focus on good faith, collaboration, and clear communication, echoing the NEC’s “spirit of mutual co-operation.” The revisions are designed to promote fairness, transparency, and proactive problem-solving across the contractual chain. Beyond these principles, the GCC 2025 delivers substantive procedural updates. It tightens claim and payment timelines, removes ambiguity around variation orders, clarifies the role of the Employer’s Agent, and streamlines the administration of extensions, suspensions, and terminations. Together, these changes encourage more consistent contract management and a shared responsibility for early issue resolution, moving the industry toward a more cooperative and accountable construction environment. Email Communications Any written communication sent by email is deemed to be delivered one day after the email was sent (clause 1.2.1.3). Who is the Employer’s Agent? Where a corporate entity is appointed as the Employer’s Agent under the latest version, the terms of clause 3.1.1 have been revised to require that a specific natural person who is duly qualified in the relevant industry be appointed to fulfil the functions of the Employer’s Agent.  The details of such a person must be notified in writing to the Employer and Contractor. Spirit of Mutual Co-Operation The latest version has adopted and drawn inspiration from the NEC’s spirit of good faith contracting, requiring the parties to carry out the contract “in an honest, fair and reasonable manner in the spirit of mutual co-operation” (clause 2.1.1).  Advanced Warning Systems There is now a contractual obligation imposed on the parties to work together to solve issues on the project before they become concerns which could impact the cost, quality or timely completion of the project, which would result in a claim under clause 10.1. This clause encourages the Employer and the Employer’s Agent to take proactive steps in this process and to make decisions for the betterment of the contract and project through issuing determinations under clause 3.2.2 where necessary. Regular Meetings Clause 3.3.7 has been revised to oblige the Employer’s Agent to “arrange meetings with authorised representatives of the Contractor and Employer for the evaluation of progress and discussion of matters pertaining to the Contract.” This is in line with the spirit of mutual co-operation.  However, the minutes of these meetings may not be interpreted to comply with any contractual obligation requiring a written action by any of the parties (e.g. an instruction by the Employer/Employer’s Agent). This intends to address common disputes surrounding whether items recorded in meeting minutes may amount to contract instructions.  Programme  The onus rests with the contractor to update programmes on a monthly basis, and when the Practical Completion Date is revised (clause 5.6.4).  The latest edition of the GCC expressly states that the contractor shall revise the programme “whether instructed by the Employer’s Agent in writing or not” under the same circumstances listed in 5.6.4 of the GCC 2015, with the addition of “when the construction sequence has changed the critical path” (clause 5.6.5). Delays: What can be claimed? Clause 4.8.2 has been updated to record that if the Employer’s Agent instructs the Contractor to “[provide] access to any part of the Site to allow the Employer, the Employer’s contractors or any authority to [carry] out its work” (clause 4.8.2.3) then the contractor is entitled to claim for any associated delays in terms of clause 10. The GCC 2025 now expressly allows for contractors to claim for a delay to practical completion in terms of Clause 10.1 for Variation Orders (clause 5.12.2.5). Works Insurance The contractor’s obligation to ensure its work ceases upon Practical Completion in terms of the GCC 2025 (clause 5.14.3.3), instead of its obligation to ensure its work ceasing upon Completion in terms of the GCC 2015 (clause 5.14.5.5).  Payment and Suspension There have been some revisions to the contractual periods relating to payment and suspension of works in clause 5.11, some added to, some reduced which are set out in the table below: GCC 2015 GCC 2025 Notice to Suspend Works Contractor is to give 14 days’  notice before suspending works (clause 5.11.1) Contractor is to give 7 days’  notice before suspending works (clause 5.11.1) Non-payment and Repudiation If non-payment persists for 84 days  then the contractor can treat it as repudiation (clause 5.11.5) If non-payment persists for 28 days  then the contractor can treat it as repudiation (clause 5.11.2) Suspension lasting more than 84 days Once the contractor delivers the written notice requesting permission to proceed and it is not granted within 28 days  then the contractor may treat it as repudiation or omission (clause 5.11.6) Once the contractor delivers the written notice requesting permission to proceed and it is not granted within 14 days  then the contractor may treat it as repudiation or omission of works (clause 5.11.6) Variation Orders In terms of the GCC 2015, the Employer’s Agent could give oral orders as a basis for Variation Orders, so long as the contractor confirms such oral order in writing to the Employer’s Agent within 7 days of it being given, and such confirmation is not contradicted by the Employer’s Agent. The GCC 2025 has specifically removed the words “oral order” and only allows for a written order to be confirmed by the contractor in order to amount to a Variation Order (clause 6.3.2). The effect of this is that if an oral order is given, which the contractor understands to amount to a Variation Order, that order should not be given effect to until the Employer’s Agent issues an express and clear Variation Order in writing.  Clauses 5.12.2.5 and 6.4.1.5 have been added in the latest edition of the GCC. These clauses provide that any delay experienced by the contractor as a result of a Variation Order or an instruction to carry out additional work (complying with the provisions of clause 5.12) shall entitle the contractor to make an extension of time claim in terms of clause 10.1. Retention Retention under clause 6.4.10 of the GCC 2025 has been revised to limit the amount that the Employer may hold as retention. Clause 6.10.4 reads that the “retention monies shall not exceed 10% of any amount due to the Contractor and in the event where the contractor is required to provide security in terms of clause 6.2, the limit of retention money shall not exceed 5% of the Contract Price”. Breach and Termination The new edition has clarified and added in more detail to the existing grounds for both parties to terminate the contract. There is the addition of clause 9.2.2.1.7 and 9.3.2.7, which allows both parties to terminate for the other party’s failure to implement the Adjudication Board’s decision in terms of clause 10.5.4.  The GCC 2025 includes an express provision that if the Contractor fails to claim additional costs incidental to the termination events (being the circumstances set out in clauses 9.1.1 to 9.1.3) within 14 days of becoming aware of them, then the Contractor shall forfeit the right to recover these additional costs (clause 9.1.4).  The GCC 2025 expressly provides that the contract may not be terminated by a party if that party is in material breach of the contract; this is a generally understood legal principle which has been written into the latest edition of the GCC for certainty. Claims under Clause 10.1 - Extension of Time When making claims under clause 10.1.1 for extensions to practical completion and/or additional payment, the process has been revised in the GCC 2025.  A comparison of the process to make a claim in terms of clause 10.1 is set out in the table below: GCC 2015 GCC 2025 Notice of Intention to Claim Only required if the contractor cannot submit a claim within 28 days of the event . Mandatory for EOT and additional payment claims – must be given within 28 days of the event , including particulars and contractor basis. Submission of Claim Within 28 days of the event or when the contractor reasonably becomes aware of it. Within 28 days of giving the notice of intention to claim . Content of Claim Must include event details, contractual basis, time and/or cost calculations. Must refer to the notice of intention and include the same particulars (time and cost calculations). Incomplete Claims If unable to comply fully, the contractor submits what it can and completes as so as practicable . Same principle – partial compliance allowed, balance to follow as soon as practicable . Disputes The only amendment to the timelines and provisions surrounding disputes is that parties are now afforded 14 days, instead of 7 days, to agree on an Adjudicator/Arbitrator before a referral is made to SAICE for it to make the appointment (clause 10.9.1). Overall, the GCC 2025 focuses on encouraging collaboration and good faith contracting, and in some instances, it appears that the timelines have been revised to favour Contractors. The changes have also refined the drafting to reduce ambiguity in the dispute and claims processes. Given the significant changes, we would advise carefully reviewing the changes prior to contracting with the latest edition of the GCC to ensure proper compliance with the updated timelines and documentation requirements.  Conclusion As with any contractual reform, the impact of the GCC 2025 will depend on how diligently the parties adapt their practices to meet the new standards. Contractors will need to update internal systems to manage tighter claim timelines and documentation requirements, while employers and agents must ensure that instructions, determinations, and variations are recorded with precision. What’s clear is that the 2025 edition rewards proactive administration and penalises complacency. Firms that embrace its cooperative intent will likely experience fewer disputes and smoother project delivery. For those navigating the transition, informed legal guidance can make the difference between compliance and costly missteps, and that’s where an experienced construction law team becomes indispensable. Peter Barnard, Partner, Cox Yeats Harshita Kapoor, Associate, Cox Yeats