Independent Reviews and Compilations
Independent reviews under ISRE 2400 and compilations under ISRS 4410 for owner-managed businesses and entities below the audit threshold. Statutory audits are referred to a registered auditor where required.
Services
Audit • Tax • Advisory • Consulting • Public Sector • Transactions • Risk • Technology
The breadth of the Big Four. The depth of South Africa’s best mid-tier firms. The discipline of a senior partner.
Four service pillars, 37 sub-services, one partner-led practice. Select a pillar to read the sub-services in detail.
Pillar A · Assurance and Independent Review
Assurance and Independent Review.
Independent assurance work delivered by senior practitioners, covering independent review and compilation engagements, internal and IT audit, public-sector performance audits, and specialist regulatory and forensic assurance. Every engagement is partner-led from planning through to conclusion.
Sub-services
Internal Audit (co-source, outsource, and IIA-aligned)
Co-sourced and fully outsourced internal audit functions aligned to the Institute of Internal Auditors standards, with risk-based annual plans.
IT Audit (IT General Controls and IT Application Controls)
ITGC and ITAC reviews across ERP, financial and operational systems, supporting both statutory audits and standalone assurance mandates.
Agreed-Upon Procedures
ISRS 4400 engagements for funders, regulators, and counterparties requiring targeted factual findings.
Regulatory and Compliance Audits
Specialist audits in regulated sectors, including B-BBEE verification support, mining royalty audits, and grant-funded programme audits.
Performance Information Audits (Public Sector)
Audits of predetermined objectives and reported performance information under the PFMA, MFMA, and AGSA frameworks.
Sustainability and ESG Assurance
Limited and reasonable assurance over sustainability disclosures under the emerging IFRS S1 and S2 frameworks.
Forensic Audit and Investigations
Investigative engagements covering suspected fraud, financial misstatement, and regulatory breach, with court-ready reporting.
AGSA Engagement Support (Auditor-General Solutions)
Surge-capacity and technical support to AGSA-led audits across national, provincial, and local government entities.
Signature engagement
Statutory audit and assurance delivered partner-led, with no junior-only delivery layer.
Statutory audit and assurance delivered partner-led, with no junior-only delivery layer.
Independent assurance work delivered by senior practitioners, covering independent review and compilation engagements, internal and IT audit, public-sector performance audits, and specialist regulatory and forensic assurance. Every engagement is partner-led from planning through to conclusion.
Sub-services
Independent Reviews and Compilations
Independent reviews under ISRE 2400 and compilations under ISRS 4410 for owner-managed businesses and entities below the audit threshold. Statutory audits are referred to a registered auditor where required.
Internal Audit (co-source, outsource, and IIA-aligned)
Co-sourced and fully outsourced internal audit functions aligned to the Institute of Internal Auditors standards, with risk-based annual plans.
IT Audit (IT General Controls and IT Application Controls)
ITGC and ITAC reviews across ERP, financial and operational systems, supporting both statutory audits and standalone assurance mandates.
Agreed-Upon Procedures
ISRS 4400 engagements for funders, regulators, and counterparties requiring targeted factual findings.
Regulatory and Compliance Audits
Specialist audits in regulated sectors, including B-BBEE verification support, mining royalty audits, and grant-funded programme audits.
Performance Information Audits (Public Sector)
Audits of predetermined objectives and reported performance information under the PFMA, MFMA, and AGSA frameworks.
Sustainability and ESG Assurance
Limited and reasonable assurance over sustainability disclosures under the emerging IFRS S1 and S2 frameworks.
Forensic Audit and Investigations
Investigative engagements covering suspected fraud, financial misstatement, and regulatory breach, with court-ready reporting.
AGSA Engagement Support (Auditor-General Solutions)
Surge-capacity and technical support to AGSA-led audits across national, provincial, and local government entities.
Statutory audit and assurance delivered partner-led, with no junior-only delivery layer.
Nkhumeleni Musekwa
Founding Principal, Black Heath Advisory
Practitioner-level command of SARS dispute procedure, IFRS for SMEs, and the Tax Court Rules.