A HARD-WORKING TEAM BEHIND A SUCCESSFUL BUSINESS

Harvest Chartered Accountants Inc. Registration no: 2011/146219/21 Directors: M Mudau (MD), F Ntsandeni, AJ MuhanelwaI

Harvest Chartered Accountants (“Harvest CA”) is a professional advisory services firm that offers a complete business support package that is essential in the development of enterprises and organisations that are still in their early to middle stages of business development.

Our services have been designed to address the needs of a wide range of developing businesses, with great emphasis on Small to Medium Enterprises (“SME”) operating in various industries, from financial services, retail, manufacturing industries etc, Our expert services are also targeted towards government and municipal entities.

Harvest CA is quickly becoming a financial advisory services provider of choice as we always strive for excellence and quality in every service and product we offer, our various service lines are led by qualified and experienced chartered accountants who are experts in their fields of service.

A B O U T H A R V E S T C A

Harvest Chartered Accountants Inc. Registration no: 2011/146219/21 Directors: M Mudau (MD), F Ntsandeni, AJ MuhanelwaI

OUR SERVICES

Harvest Chartered Accountants Inc. Registration no: 2011/146219/21 Directors: M Mudau (MD), F Ntsandeni, AJ MuhanelwaI

Corporate Governance, Internal controls design, development and maintenance;Corporate finance and project advisory;Accounting, Bookkeeping and Financial reporting;Internal Audit and controls;External audit advisory;Forensic Audit and Investigation; Payroll services;Taxation advisory; andBEE advisory & Verification.

Harvest CA is a registered member of the South African Institute of Chartered Accountants (SAICA) and a registered audit practice with the Regulatory Board for Auditors (IRBA).IRBA Practice no: 958808 SAICA Practice no: 20059790

THE FOLLOWING SERVICES MAKE UP THE TOTAL SOLUTION PACKAGE THAT HARVEST CA OFFERS:

Harvest Chartered Accountants Inc. Registration no: 2011/146219/21 Directors: M Mudau (MD), F Ntsandeni, AJ MuhanelwaI

CORPORATE FINANCE & PROJECT ADVISORY

Our business advisory services division is made up of a team of corporate finance professionals with wealth of experience obtained for one of the ” Big four” advisory firm’s corporate finance division.

Our project advisory specialists have been involved in various project in the fields of public transport services, these projects include the following:City of Tshwane BRT servicesEkurhuleni Municipality BRT services

The involvement in the above projects included:Financial modellingProject’s financial viability evaluationCosts development and estimationBusiness Structure developmentProject Financing

Harvest CA Corporate Finance division offers expert services in the following areasCorporate ValuationsTransaction AdvisoryDue DiligenceFinancial modelFund raising and deal structuringIndependent valuationsIndependent purchase price allocation valuations (IFRS 3 price allocations)Fair & reasonableness opinionsImpairment review valuations.

PROJECT ADVISORY SERVICES

Harvest Chartered Accountants Inc. Registration no: 2011/146219/21 Directors: M Mudau (MD), F Ntsandeni, AJ MuhanelwaI

ACCOUNTING AND BOOKKEEPINGOur Accounting , Bookkeeping and Tax services  are offered to ensure client’s compliance with International Financial Reporting Standards for SMEs and for Non SMEs.

Our Tax advisory services ensure compliance with all the tax regulations and the requirements of the South African Receiver of Revenue

WE OFFER THE FOLLOWING ACCOUNTING AND BOOKKEEPING SERVICES : Bookkeeping and capturing from source documents i.e. Invoices to recordsPreparation of monthly and/or quarterly management accounts (Income statement and Balance Sheet);Preparation of full set of interim and annual financial statements (Income statements, Balance Sheet, Cash flow statement and the accompanying notes to the financial statements)Preparation of monthly payroll; andPreparation of audit file for annual audit purposes.Budgeting and costing

WE OFFER THE FOLLOWING TAX COMPLIANCE SERVICES:Submission of the following tax returns:Provisional and Final Income tax returns,VAT returns,PAYE returns and reconciliations.

We also offer unclaimed VAT recovery services.

Our fully trained accountants prepare accounting records from the general journal, to general ledger, to trial balance and to financial statements.

Harvest Chartered Accountants Inc. Registration no: 2011/146219/21 Directors: M Mudau (MD), F Ntsandeni, AJ MuhanelwaI

At Harvest CA we understand the importance of auditors as a vital link in the financial reporting chain and our role as trusted advisors to assist our clients in achieving their business objectives, managing their risk and improving their business performance

Our team leaders having been managers and supervisors from the “Big Four” auditing firms, they bring their experience and skills which give us the ability to design customised audit plans that concentrate on the business areas significant to your financial statements and that are critical to your risk profile.

All our audits of financial statements are strictly performed in accordance with the guidance provided by International Standards on Auditing (“ISA”) issued by the South African Institute of Chartered Accountants (“SAICA”)

EXTERNAL AUDIT & ASSURANCE

Harvest Chartered Accountants Inc. Registration no: 2011/146219/21 Directors: M Mudau (MD), F Ntsandeni, AJ MuhanelwaI

Assurance engagements: Financial statements audits Other Special audits: Performance audits- Audit carried out to determine whether resources have been acquired economically and are used efficiently and effectively Fraud investigations- Audit carried out to determine whether fraud has been carried out, if so, the quantification of the amount thereof.

Review engagements: Audit of compliance with regulations; Confirmation of accounting treatments with respect to complex transactions; Monitoring of prospective accounting and regulatory changes; Special-purpose audit engagements; and Independent review of externally reported information .

OUR SERVICES INCLUDE:

Harvest Chartered Accountants Inc. Registration no: 2011/146219/21 Directors: M Mudau (MD), F Ntsandeni, AJ MuhanelwaI

Fraud prevention and detection is of paramount importance to every organisation. Our specialised forensic audits and investigations are intended to detect, prevent and respond to fraud, misconduct and general non-compliance with relevant legislation, regulations, policies and procedures in an organisation

We conduct forensic audits with the objective of gathering quality evidence that can be presented in court or legal proceedings.

Our forensic investigation services include, but are not limited to: Investigations into theft, fraud and corruption Commercial crime investigations Procurement irregularities Money laundering investigations Financial mismanagement investigations Non-compliance with legislation relating to both the private and public sectors

FORENSIC AUDIT

Harvest Chartered Accountants Inc. Registration no: 2011/146219/21 Directors: M Mudau (MD), F Ntsandeni, AJ MuhanelwaI

The increased awareness in both the public and private sectors of the importance of good corporate governance, effective risk management and internal controls has resulted in an increasing demand for quality internal audit, risk and compliance services.

Our Internal Audit services include but not limited to the: Perform a comprehensive review of the key process of the Organisation bearing in mind balanced business score-card. Conduct risk assessments and develop internal audit strategic plan (three years rolling plan and the annual audit plan). Design audit programs and carry out internal audit reviews according to the approved strategic plan. Perform the approved audits in accordance with the Standard for the professional practice of internal auditing. Report findings and recommendations to management and the Audit Committee. Regular meetings with management to maintain awareness of management controls for current business developments. Facilitate your risk management linkage with Internal Audit and corporate governance procedure. We will liaise with the Organisation’s External Auditors to ensure that the Internal Audit Service is conducted in an efficient and effective manner complementing the External Audit Service to ensure cost effective results in the benefit of the company.

We make use of the following tools: Expert choice ACL COSO (Framework) Special checklists and questionnaires Quality assurance review tools and methodology IT Auditing standard and guide lines Sampling tools

INTERNAL AUDIT

Harvest Chartered Accountants Inc. Registration no: 2011/146219/21 Directors: M Mudau (MD), F Ntsandeni, AJ MuhanelwaI

DIRECTORS

Harvest Chartered Accountants Inc. Registration no: 2011/146219/21 Directors: M Mudau (MD), F Ntsandeni, AJ MuhanelwaI

Martin obtained his B.Com degree at Wits University in 2002 and an Honours degree at the University of Natal in 2003. He began his career at KPMG in 2004 where he gained valuable audit experience as a trainee auditor, in 2006 September he was promoted to audit supervisor where he was responsible for managing and supervising audit assignments.

He was registered with South African Institute of Chartered Accountants (SAICA) as CA in May 2007 and in March 2009 he was admitted to the Independent Regulatory Board of Auditors (IRBA) as an auditor.

In May 2007 he joined the KPMG Corporate Finance division where he obtained experience in the following areas: Accounting based valuations; Mergers and Acquisitions; and Fund raising.

Martin left KPMG in December 2008 to join the University of South Africa (UNISA) as senior lecturer at where he lectured Auditing to the B.Com Honours class.

Whilst at UNISA, Martin founded Malamba Enterprise Development Services, which in 2011 was converted to Harvest Chartered Accountants Inc.

In July 2012 Martin attended and completed Broad Based Black Economic Empowerment Management Development Programme (MDP) offered by Wits University.

Martin posses extensive experience in: Corporate Finance, Financial modelling; Accounting and Financial reporting; Corporate Governance; Tax advisory; Auditing and BEE verifications. In December 2013 Martin was appointed by the Universal Service and Access Agency of South Africa (USAASA), a State Owned Entity as an independent finance expert to serve on USAASA’s Audit & Risk committee and the Business Development committee.

DIRECTOR

Martin Mulalo Mudau CA (SA),RA

Azwidiwi Justice Muhanelwa CA(SA)

Justice studied at the University of Cape Town where he obtained his B.Com degree, he also studied at University of South Africa where he obtained his Honours in B.Com and a Diploma in Investment Analysis and Portfolio Management.

He joined KPMG in 2004 as a trainee auditor; in 2006 September he was to supervisor position where he was responsible for managing and supervising audit assignments.

In June 2008 he joined the International Banking division at the First National Bank , a division of the FirstRand Bank as financial manager where he was responsible for monthly and annual financial reporting. In December 2011 then joined the Standard Bank as the financial reporting manager, Justice joined Harvest CA in October 2012.

DIRECTOR

Fulufhelo Ntsandeni CA(SA)

Fulufhelo obtained his B.Com degree at the University of Cape Town in 2007 and a Post Graduate Diploma in Accounting at the University of Cape Town in 2008.

He then joined PricewaterhouseCoopers Inc. in 2009 as a trainee auditor.In November 2011, Fulufhelo then went for a short-term staff transfer in Miami, Florida (USA) for a period of 4 months, where he served as a Senior Associate in the banking industry.

In February 2012 he was registered with the South African Institute of Chartered Accountants (SAICA) as a CA.

Upon his return from the States, Fulufhelo was then promoted to Assistant Manager in the Private Company Services division within PwC, where he served as a Trusted Business Advisor.Fulu joined Harvest CA in July 2012 as a director responsible for the Audit and Accounting division.

DIRECTOR

: Unit 1001, East Rand Junction, 23 Frank Road, Boksburg, 1459

+27 (0) 11 823 6116 info@harvestca.co.za www.harvestca.co.za

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