A HARD-WORKING TEAM BEHIND A SUCCESSFUL BUSINESS

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A HARD-WORKING TEAM BEHIND A SUCCESSFUL BUSINESS Harvest Chartered Accountants Inc. Registration no: 2011/146219/21 I Directors: M Mudau (MD), F Ntsandeni, AJ Muhanelwa

A B O U T H A R V E S T C A 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. Harvest Chartered Accountants Inc. Registration no: 2011/146219/21 I Directors: M Mudau (MD), F Ntsandeni, AJ Muhanelwa

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

THE FOLLOWING SERVICES MAKE UP THE TOTAL SOLUTION PACKAGE THAT HARVEST CA OFFERS: 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; and BEE 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 Harvest Chartered Accountants Inc. Registration no: 2011/146219/21 I Directors: M Mudau (MD), F Ntsandeni, AJ Muhanelwa

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. PROJECT ADVISORY SERVICES 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 services Ekurhuleni Municipality BRT services The involvement in the above projects included: Financial modelling Project s financial viability evaluation Costs development and estimation Business Structure development Project Financing Harvest CA Corporate Finance division offers expert services in the following areas Corporate Valuations Transaction Advisory Due Diligence Financial model Fund raising and deal structuring Independent valuations Independent purchase price allocation valuations (IFRS 3 price allocations) Fair & reasonableness opinions Impairment review valuations. Harvest Chartered Accountants Inc. Registration no: 2011/146219/21 I Directors: M Mudau (MD), F Ntsandeni, AJ Muhanelwa

ACCOUNTING AND BOOKKEEPING Our 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 records Preparation 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; and Preparation 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 I Directors: M Mudau (MD), F Ntsandeni, AJ Muhanelwa

EXTERNAL AUDIT & ASSURANCE 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 ) Harvest Chartered Accountants Inc. Registration no: 2011/146219/21 I Directors: M Mudau (MD), F Ntsandeni, AJ Muhanelwa

OUR SERVICES INCLUDE: 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. Harvest Chartered Accountants Inc. Registration no: 2011/146219/21 I Directors: M Mudau (MD), F Ntsandeni, AJ Muhanelwa

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

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

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

DIRECTOR 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 Mulalo Mudau CA (SA),RA 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 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. Azwidiwi Justice Muhanelwa CA(SA)

DIRECTOR 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. Fulufhelo Ntsandeni CA(SA)

+27 (0) 11 823 6116 info@harvestca.co.za www.harvestca.co.za : Unit 1001, East Rand Junction, 23 Frank Road, Boksburg, 1459

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