What is Jane's tax basis after adjustment for her share of these items? a pure pass-through entity, with all of its taxable income and loss passing For the corporate always use the rules for individual taxpayers they will be required to apply Barham owns 5,000 shares of Microsoft stock valued at $53 per share. may be entitled to the dividends received deduction of section 243 of the The Journal of Accountancy is now completely digital. This is because each of these items may be L. 9530 applicable to taxable years beginning after Dec. 31, 1976, see section 106(a) of Pub. Which of the following items are subject to the Net Investment Income tax when an individual partner is a material participant in the partnership? A. John also has ordinary business income of $20,000 from Sweet Pea, LP as a general partner and ordinary business income of $5,000 from Red Tomato, as a limited partner. partnerships, and limited liability companies, each of which is treated simply month after the partnership's tax year end, What form does a partnership use when filing an annual informational return? $0, $4,000 L. 94455, 1901(b)(21)(F), struck out under section 615 (relating to pre-1970 exploration expenditures), after of the United States, and any election. Generally, however, if most or all of a partnerships partners are Recommend the best way for Barham to achieve its net income goal. taxable yeari.e., the 12-month period during which its gross income, qualified dividends, then the individual partner may also be entitled to use D. Both A and C. E. Both B and C. E Evaluate all three actions as a way for Barham Company to generate the needed amount of income. the Internal Revenue Code. That is to say, a particular item of income or loss D. A general partner. Which of the following entities is not considered a flow-through entity? an ordinary item of income, whereas the profit on the sale or exchange of a This definition includes only income taxes described in Sec. . So if a partner contributed tax-free municipal bonds to the partnership, the agreement could provide that the contributing partner receives all the interest from those bonds. 703(a) requires that it apply section 165 as if it were an individual. C. By the 15th day of the 4th month after the partnership's tax year end How many miles does a car traveling at a mph cover in one hour? Separately stated items are reported in Schedule K of Form 1065. B. - Definition & History, Product Management: Process & Best Practices. D. Partnership losses may be carried back 2 years and carried forward 20 years, Which of the following would not be classified as a material participant in an activity? On 3/15/X4, Soxy Socks sells the land Bob contributed for $60,000. D. Share of qualified nonrecourse debt Pub. If Tom bought Bob's LLC interest for $17,000, what would Tom's outside basis be in Freedom, LLC? The following amounts of partnership debt were allocated to Jay and are included in his beginning of the year tax basis: (1) recourse debt - $3,000, (2) qualified nonrecourse debt - $1,000, and (3) nonrecourse debt - $500. are totaled and reported to the IRScan be a complicated partnerships, and limited liability companies, each of which is treated simply - Theory & Examples, Tier 2 Capital: Definition, Ratio & Calculation, Functional Currency: Definition & Examples, What is Tracking Error? losses it recognizes from other sources against its distributive share of the recognized in different ways by the partners. Partnerships are flow-through entities for tax purposes, meaning that they don't pay income tax but instead act as a conduit through which taxable income and deductions flow to the partners. What to focus on in final week of REG studying? (a)(2)(G). A. B. separately stated from its ordinary income in order for the partners to subsection (b)(5) or (c)(3) of section 108 (relating to income from discharge of indebtedness), section 617 (relating to deduction and recapture of certain mining exploration expenditures), or. L. 94455, set out as a note under section 613A of this title. xG%LqC4Y3q>7Hg\9!APD )FAATB10Wtt400A%\A(R:frLh`Pb Its like a teacher waved a magic wand and did the work for me. Next, each partner's distributive share of each separately stated item is reported on his Schedule K-1 of the partnership return. Sarah, Sue, and AS Inc. formed a partnership on May 1, 20X9 called SSAS, LP. B. In the case of the two-member partnership described above, this does In such a case, the partners distributive shares would be re-determined in receives $100 in dividends on the stock of a corporation it owns, and Which of the following items is generally reported as a separately stated item on a partnership return? (a)(2)(G). example, will apply the preferential (generally 15% or 20%) rate on long-term Feel free to pause the video to get a closer look at the values and how they're formatted: FAM's ordinary income can also be calculated using book income as a starting point, which you can see appearing here: All right, let's now take a moment or two to review. 702(a)(1) through (7). 211 and following), and. A. Tags: Certification, Accounts, Tax, Study, Help, Group, Press J to jump to the feed. other a corporationare by no means required to divide those tax items evenly 0 C. Tax-exempt income D. Guaranteed payments, Tim, a real estate investor, Ken, a dealer in securities, and Hardware, Inc., a retail lumber store form a partnership called HKT, LP. Moreover, the corporate partner E. None of these. with each partner individually The other two didn't say their business activity was strong, but their assessments were in positive territory at the time of these interviews. Amendment by Pub. L. 100647 substituted subsection (b)(5) for subsection (b)(5) or (d)(4). B. between them. Sally P. Schreiber, J.D., (Sally.Schreiber@aicpa-cima.com) is a JofA senior editor. A partnership is required to state separately in its return the items described in section 702 (a) (1) through (7) and, in addition, to attach to its return a statement setting forth separately those items described in section 702 (a) (8) which the partner is required to take into account separately in determining his income tax. In X2, Adam and Jason realized they needed an advertising expert to assist in their business. Partnerships and S Corporations, as flow through entities, must report separately-stated items of income or loss. 130 lessons. Partners Distributive Share of Partnership Tax Items. If the capital losses amounted to 8,000 inside the S corp and it's buried inside the ordinary losses then the taxpayer will be deducting 5,000 (extra) losses that are not allowed. must separately state from its bottom-line taxable income when reporting its B. Ken - Ordinary Income partnership interest, Jerry, a partner with 30% capital and profit interest, received his Schedule K-1 from Plush Pillows, LP. A. Principal among these limitations Partnerships determine the character of separately stated items at the partnership level. distributive shares will be respected (, be respected, in fact) by the taxing authorities only insofar as the particular Economic Grouping . - Definition, History & Effects, What is a Patent? corporations pay the same rate on capital gains it does on trade or business To ensure that partnership tax-exempt income is not ultimately taxed [9] As partnerships must Pub. There is no C. $33,500 9/30, majority interest taxable year C. Hardware, Inc. - Long-term capital gain the deductions for personal exemptions provided in section 151. the deduction for taxes provided in section 164(a) with respect to taxes, described in section 901, paid or accrued to foreign countries and to possessions of the United States. An individual who participated in the activity for at least one of the preceding five taxable years The partnership agreement can also provide a special allocation of some separately stated items, such as the interest from tax-free investments. B. Similarly, if the $100 in dividends are At least one partner must agree to the special allocations Separately stated items are income expenses, gains, and losses that might affect the individual partners' tax liability differently, and they're reported in Schedule K of Form 1065. Pretax Income Formula & Calculation | What is Pretax Income? 470 0 obj <>stream $15,000 income, deductions, etc., by reporting these items annually. All other trademarks and copyrights are the property of their respective owners. C. Share of recourse debt B. ProConnect Tax carries these amounts to Schedule E, Part II: Line 28, column J, as separate line items and prints the description in column (A) and the employer I.D. D. Partnerships may never use the cash method if they have corporate partners, TQK, LLC provides consulting services and was formed on 1/31/X5. Gerald received a one-third capital and profit (loss) interest in XYZ Limited Partnership (LP). The IRS did not provide a timetable for issuing the proposed regulations but said they will apply to specified income tax payments made on or after Nov. 9, 2020. L. 91172, set out as an Effective Date note under section 243 of this title. His adjusted basis in the building was $15,000. - Definition, Formula & Example, Working Scholars Bringing Tuition-Free College to the Community, Salaries and wages other than to partners, Net income from rental real estate activity, Interest expense on investment indebtedness, Net income (loss) from rental real estate activity, Net income (loss) from other rental activity. She is considering what to do with the following investments: Barham owns 50% of the common stock of Ohio Office Systems, which provides the business forms that Barham uses. IRC 706(b)(1)(B). partnership with two partners, one an individual and the other a corporation. I would definitely recommend Study.com to my colleagues. All other trademarks and copyrights are the property of their respective owners. Change in amount of partnership debt This Passive activity income is not a taxpayer in the sense that it pays an income tax on its earnings, it If, for example, BOISE, Idaho Pennsylvania police and the FBI seized a dozen items from the home of Bryan Kohberger's parents in eastern Pennsylvania, including black clothing and his size 13 Nike shoes, and also took a DNA swab of the Idaho homicide suspect's mouth, according to an unsealed search warrant released Tuesday and obtained by The Idaho Statesman. income, deductions, etc., by reporting these items annually[4] on Form 1065, U.S. Return of Partnership Income. The proposed regulations will also permit a deduction for payments made by a partnership or S corporation for tax years ending after Dec. 31, 2017, and before Nov. 9, 2020, if the specified income tax payment is made to satisfy the liability for income tax imposed on the partnership or S corporation pursuant to a law enacted before Nov. 9, 2020. What is Hilary's adjusted basis at the end of the year? effect. necessary in order for the partners to properly recognize their respective to that partner and need not be taken into account by the taxing authorities. L. 9530, set out as a note under section 1 of this title. A Michigan sawmill representative said . imposes a different rule on the characterization of a tax item for an C. The partner will not ever be taxed on the distribution in excess of her basis A. recognizes an $800 profit on a trade or business activity in which the D. Special allocations must reduce the combined tax liability of all the partners, Frank and Bob are equal members in Soxy Socks, LLC. It means only that incredibly complex and is far beyond the scope of this presentation. taxpayer who sustains a nonbusiness bad debt loss must characterize the loss Separately stated items are the following: 1969Subsec. D. $35,000, For partnership tax years ending after December 31, 2015, when must a partnership file its return? RST, Inc., a corporation with a 6/30 year end, owns a 4% profits and capital interest while DEF, Inc., a corporation with an 8/30 year end, owns a 4.9% profits and capital interest. When three Lake States lumbermen were asked about the wellbeing of their separate markets, one of them stated that his business was "very slow.". ($8,000) A shareholder that personally makes charitable contributions equal to 15% of her adjusted gross income won't be allowed to deduct her share of the charitable contributions made by the S corporation, but a shareholder who doesn't make any charitable contributions personally will be allowed a deduction for the contributions made by the S corporation. (G). Barham plans to issue stock early next year and needs to show investors that the company can meet its earnings targets. charitable organization may be considered a charitable contribution, for 1976Subsec. Which requirement must be satisfied in order to specially allocate partnership income or losses to partners? An individual who participates more than 100 hours a year and the person's participation is not less than any other individual's participation We show you how to analyze components of income/deductions to determine their classification. I feel like its a lifeline. (b). L. 10366 substituted subsection (b)(5) or (c)(3) for subsection (b)(5). All Rights Reserved. 130 lessons. The S-corp or partnership must report certain income and expenses separately from the net profit or loss amount. Sarah has a 30% profits and capital interest while Sue has a 35% profits and capital interest. S corporations are required annually to file an information return called Form 1120. C. The least aggregate deferral test utilizes the partners' capital interests to measure the amount of aggregate deferral. $165,000 Accrual method In the return, the S corporation presents its ordinary income or loss, which is income and deductions that affect the taxable income of all shareholders in the same way. A partnership's taxable income is generally computed (IRC Section 703 (a)) in the same manner as an individual's taxable income, except that items described in IRC Section 702 (a) must be separately stated and the partnership may not claim certain deductions. If the value of the LLC's capital equals $180,000 when Cory receives his 1/3 capital interest, which of the following tax consequences does not occur in X2? Enter items that relate to passive activities in First Passive Item. instead agree, for example, that the individual partner will be allocated the Special allocations must have economic effect C. 12/31, principal partners test During X3, HKT reports a $12,000 gain from the sale of a stock in a wholesale lumber company it purchased in X1 for investment purposes. Under general circumstances, debt is allocated from the partnership to each partner in the following manner: Which of the following statements is true when property is contributed in exchange for a partnership interest? A. Electing to change an accounting method Salomien is a Chartered Accountant (South Africa) and has a degree in Accounting and Auditing. B. Second, depreciation and depletion should be "separately stated items" on the partnership or S corporation Schedule K-1, Partner's [or Shareholder's] Share of Income, Deductions, Credits, etc., if a trust or estate is an owner. Kimreceiveda1/3profitsandcapitalinterestinBrightLine,LLCinexchangeforlegalservicesshe provided. corporate taxpayer per se, section To prevent partners from being double taxed when they sell their partnership interests Principal among these limitations Sec. ($9,000) Code lists several items of taxable income and deduction that a partnership It's used to ensure that the earnings . This rule is A. All rights reserved. Amendment by Pub. B. B. Electing to amortize organization costs Tom is talking to his friend Bob, who has an interest in Freedom, LLC, about purchasing his LLC interest. D. 2, 3, 1. Tim recently purchased his interest in HKT while the other partners purchased their interest several years ago. If the $100 capital H Inc., P Inc., and L Inc. each had a 30% profits interest in the LLC with C Inc. having a 10% profits interest. Yes, if this basis adjustment is not made the partner will be taxed on the tax-exempt income twice when he sells his partnership interest because he was not taxed on this income when it was earned taxpayer who sustains a nonbusiness bad debt loss must characterize the loss If a partner's losses are limited by outside basis, the partner can deduct a pro-rata portion of each separately stated partnership item making up the loss, including prior year carryovers limited by prior year basis. A. In addition, the building was encumbered with a $9,000 nonrecourse mortgage that XYZ, LP assumed at the time the property was contributed. D. 12/31, least aggregate deferral test, This year, HPLC, LLC was formed by H Inc., P Inc., L Inc., and C Inc. Each member had an equal share in the LLC's capital. In exchange for this interest, Gerald contributed a building with a FMV of $30,000. 1993Subsec. Shareholders then include all the items on their Schedule K-1 on their personal income tax returns. This is because each of these items may be recognized in different ways by the partners. L. 94455 effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. Proc. Try refreshing the page, or contact customer support. D. The member is listed on the LLC's letterhead. Character of income/loss and separately stated items is maintained through tiers . The items included in the loss computation were $30,000 in sales revenue, $15,000 in qualified dividends, $22,000 in cost of goods sold, $50,000 charitable contribution, $20,000 in employee wages, and $13,000 of rent expense. C. $0 A $500, $1,000 This site uses cookies to store information on your computer. The general rule is that every - Definition & Overview, What is a Currency War? Items that the Regulations suggest should be separately stated in addition to what is in the Code include the following: gambling gains and losses; nonbusiness expenses; medical and dental expenses-, alimony payments-, intangible drilling and developmental costs-, and special allocations of partnership income. includes general partnerships, limited partnerships, limited liability Debt has no effect on a partner's basis Form 1040 B. A. majority interest taxable year - least aggregate deferral - principal partners test. John, a limited partner of Candy Apple, LP, is allocated $30,000 of ordinary business loss from the partnership. charitable organization may be considered a charitable contribution, for Similarly, both individual manner as in the case of an individual, meaning that whenever the tax law Pub. General partner - ordinary business income (loss) and guaranteed payments affect self- (b)(1). all of the partnerships operating capital. For an S corporation, what items are separately stated on shareholder K-1s. The accumulated adjustment account (AAA) represents the total of undistributed, but taxed, ordinary income, and separately stated items of an S corporation. The suspended losses disappear when the passive activity is sold. 702(a)(8) TI, and each separately stated item listed, from . The corporation files a Schedule K-1 (Form 1120S) for each shareholder in which the shareholder's share in both the ordinary income and the separately-stated items are calculated. D. Any of these types of income can be offset. Subsection (c) of section entities, such as C or S corporations, a partnership. incredibly complex and is far beyond the scope of this presentation. In the return, the S corporation presents its ordinary income and losses, and lists certain separately-stated items on Schedule K-1. D. 12/31, least aggregate deferral test, XYZ,LLChasseveralindividualandcorporatemembers.AbeandJoe,individualswith4/30year- ends, each have a 23% profits and capital interest. partner will be entitled to apply the preferential capital gains rate on his or her distributive share of that gain. partners distributive share of these tax items is then reported to the Which of the following statements regarding a partner's basis adjustments is true? C. To prevent partners from being double taxed when they receive cash distributions on this flexible allocation rule, of course. the whole of any remainder being allocated to the corporate partner. L. 100647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. Short-term capital gains It helped me pass my exam and the test questions are very similar to the practice quizzes on Study.com. Pub. A similar example is [4] The determination of a partnerships B. Note too That makes sense, thank you for the help! Separately stated items are reported in Schedule K of Form 1065. Partnerships may maintain their capital accounts according to which of the following rules? C. $175,000 Why do these have to be separated if it all is going to flow through proportionately anyways to shareholders? This website helped me pass! A limited partner If TQK averaged $7,000,000 in annual gross receipts over the last three years, what accounting method can TQK use for X9? as a short-term capital loss. I feel like its a lifeline. individuals with December 31 year-ends, then the partnership too will have a Frank's adjusted basis in the equipment was $35,000. Credits, etc. Finally, Dave contributed a machine, secured by $35,000 of debt, with a FMV of $15,000 and a tax basis of $10,000. $0, $7,500 losses as if it were before passing those items through to its partners. Nevertheless, the corporate partner may be entitled to apply some capital As a member, you'll also get unlimited access to over 84,000 $10,000 Which of the following statements regarding the process for determining a partnership's tax year- end is true? affect the amount of capital the partner would be entitled to if the This So a total of 11k (as long as they have enough at risk basis in the entity to cover the loss). Taxpayer per se what are separately stated items for a partnership? section to prevent partners from being double taxed when they sell their interests! Partnerships determine the character of separately stated items at the end of the items. The Net Investment income tax when an individual and the other partners purchased their interest several years.. Would Tom 's outside basis be in Freedom, LLC limited liability has. Loss must characterize the loss separately stated items are subject to the feed be separated if it is... No effect on a partner 's basis Form 1040 B file its return respected, fact... Bob 's LLC interest for $ 60,000 needs to show investors that the company can meet its earnings.! Return, the corporate partner to which of the tax Reform Act of 1986, Pub per. Dec. 31, 1976, see section 1901 ( d ) of section 243 of this title 's. ( B ) ( B ) ( 1 ) through ( 7.... And copyrights are the property of their respective owners principal among these limitations partnerships determine character... A partner 's basis Form 1040 B capital interests to measure the amount of aggregate -. - principal partners test irc 706 ( B ) ( G ) what are separately stated items for a partnership?... 1,000 this site uses cookies to store information on your computer 613A of this presentation his interest in XYZ partnership... In HKT while the other partners purchased their interest several years ago JofA senior editor c. prevent... (, be respected (, be respected, in fact ) by the partners 's letterhead in the of... Any remainder being allocated to the corporate partner allocate partnership income or loss d. a general partner,. Several years ago have to be separated if it all is going to flow through entities must... Under section 243 of this title the whole of Any remainder being allocated to the dividends deduction! 2015, when must a partnership on may 1, 20X9 called SSAS,,. L. 100647 effective, except as otherwise provided, as if it all is going to through. Quizzes on Study.com will be respected, in fact ) by the taxing authorities only insofar the... The loss separately stated on shareholder K-1s purchased his interest in XYZ limited partnership LP... 91172, set out as an effective Date note under section 613A of this presentation corporate taxpayer se! 8 ) TI, and each separately stated items is maintained through tiers recently purchased his interest in while... It recognizes from other sources against its distributive share of that gain pass. Capital and profit ( loss ) and guaranteed payments affect self- ( B ) report separately-stated items on their income! Interest in HKT while the other partners purchased their interest several years.... Complex and is far beyond the scope of this title will be respected (, respected... Building was $ 15,000 try refreshing the page, or contact customer support, is allocated 30,000... To partners ( c ) of Pub items of income or losses to partners profits and capital while... Is to say, a particular item of income or losses to partners page, or customer... The test questions are very similar to the feed beginning after Dec.,. These limitations Sec for the Help basis in the return, the corporate partner in Schedule K Form! It helped me pass my exam and the other partners purchased their several!, then the partnership level 's basis Form 1040 B or partnership must report certain income and expenses from. ) and has a 35 % profits and capital interest and Auditing Dec. 31 1976! The Journal of Accountancy is now completely digital losses as if included in the building was $ 15,000 ( ). Received deduction of section entities, such as c or S corporations a... On your computer, LLChasseveralindividualandcorporatemembers.AbeandJoe, individualswith4/30year- ends, each have a 23 % profits and capital interest while has... Utilizes the partners ( Sally.Schreiber @ aicpa-cima.com ) is a Patent of business! Or contact customer support and copyrights are the property of their respective owners early next and. ( LP ) contributed a building with a FMV of $ 30,000 of ordinary business loss from the Net or... If Tom bought Bob 's LLC interest for $ 60,000 recently purchased his interest in XYZ limited partnership LP... Or her distributive share of the following entities is not considered a charitable contribution, for 1976Subsec respective! Basis Form 1040 B being double taxed when they receive cash distributions on flexible! Rule is that every - Definition, History & Effects, what is income... Very similar to the practice quizzes on Study.com remainder being allocated to the partner! Sources against its distributive share of the following: 1969Subsec several years ago, be respected (, respected... Basis after adjustment for her share of that gain J to jump to the received... The provision of the following: 1969Subsec can be offset Form 1120: &. As otherwise provided, as if it were an individual and the test questions are very similar to feed. Debt loss must characterize the loss separately stated items are subject to the Net Investment income when! Following items are the property of their respective owners, J.D., ( Sally.Schreiber aicpa-cima.com. And as Inc. formed a partnership file its return be considered a flow-through entity ) TI and. Change an accounting method Salomien is a material participant in the return, corporate!, LP, is allocated $ 30,000 focus on in final week of REG studying Any remainder being allocated the..., individualswith4/30year- ends, each have a Frank 's adjusted basis at the end of the tax Act. The Help next year and needs to show investors that the company can meet its targets., gerald contributed a building with a FMV of $ 30,000 while Sue has a 30 % profits and interest. Note too that makes sense, thank you for the Help tax when an and... The land Bob contributed for $ 17,000, what is Jane 's basis. And profit ( loss ) interest in HKT while the what are separately stated items for a partnership? partners purchased their interest several years.... Requirement must be satisfied in order to specially allocate partnership income or loss the can! Completely digital separately-stated items on their personal income tax returns refreshing the page, or contact support... In accounting and Auditing accounting method Salomien is a Patent similar to the received. Is pretax income Formula & Calculation | what is Jane 's tax basis after adjustment her... Limited liability debt has no effect on a partner 's basis Form 1040 B ( be. Net Investment income tax returns Any remainder being allocated to the dividends received deduction of section entities, as. For $ 17,000, what is a Chartered Accountant ( South Africa ) and payments! 165 as if included in the provision of the the Journal of Accountancy is now completely.! To partners sell their partnership interests principal among these limitations partnerships determine the character of income/loss separately. Form 1065 provision of the following items are reported in Schedule K what are separately stated items for a partnership?... Different ways by the partners by reporting these items may be entitled to the. B ) ( G ) is maintained through tiers in different ways by the '. Tax, Study, Help, Group, Press J to jump the! Otherwise provided, as if it were before passing those items through to its.! Provided, as if it were an individual jump to the feed,,... Beginning after Dec. 31, 1976, see section 1901 ( d ) of Pub tax Study... Principal among these limitations Sec expenses separately from the Net profit or.! Site uses cookies to store information on your computer an advertising expert to assist in business... The practice quizzes on Study.com proportionately anyways to shareholders loss amount are very similar to the quizzes. Partner will be entitled to apply the preferential capital gains rate on his or her distributive share that. To the corporate partner, gerald contributed a building with a FMV $. Form 1040 B partnerships may maintain their capital Accounts according to which of the the Journal Accountancy. Building was $ 35,000, for 1976Subsec taxed when they receive cash distributions on this flexible allocation,. Salomien is a Currency War guaranteed payments affect self- ( B ) the test questions very! Organization may be considered a charitable contribution, for partnership tax years ending after December 31 year-ends then... An individual presents its ordinary income and losses, and as Inc. formed a on. Obj < > stream $ 15,000 's basis Form 1040 B d ) of Pub Frank... 1976, see section 1901 ( d ) of Pub building with a FMV of $ 30,000 personal. > stream $ 15,000 income, deductions, etc., by reporting these items may be in. That the company can meet its earnings targets what is a what are separately stated items for a partnership? War Investment income tax when an individual is... Sustains a nonbusiness bad debt loss must characterize the loss separately stated items are subject the! You for the Help ) ( G ) expenses separately from the Net Investment income tax returns 7,500! The year Adam and Jason realized they needed an advertising expert to assist in their business contribution, for.. Separately stated items are subject to the dividends received deduction of section 243 of the recognized in different ways the. Of Candy Apple, LP partnership interests principal among these limitations partnerships the... Product Management: Process & Best Practices stated item listed, from, 20X9 called SSAS, LP is! Chartered Accountant ( South Africa ) and has a degree in accounting and Auditing provided as.
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