From the editor

Abstract

In some circles it is thought that the Roman Empire crumbled after 600 years because of the Germanic invation but this was not the case. The Roman Empire collapsed because there were too many people appointed their friends in high positions and too much funds (tax and others) that were needed to maintain the government and functioning of the state. In South Africa we are familiar with this situation, but hope that government will follow the example set by the South African Revenue Services (SARS) which rendered one of the most effective services in the world. We expect professional bodies to be more effective than government.