GRAP 104 Implementation

We design and implement end-to-end GRAP 104 frameworks tailored to the operational and reporting requirements of municipalities and public sector organisations. Our approach focuses on developing robust, auditable, and intelligent financial ecosystems that support compliance and improve financial reporting outcomes.

Our GRAP 104 implementation services include:

• Financial asset classification and measurement
• Impairment methodology design
• Stage-based Expected Credit Loss modelling
• Policy development aligned to AFS requirements
• Audit support and supporting documentation
• Financial reporting support
• Compliance alignment and implementation guidance

We work closely with finance teams to assess current environments, identify compliance gaps, and implement practical frameworks that align with regulatory requirements and audit expectations.

Expected Credit Loss (ECL) Modelling

Our Expected Credit Loss solutions are intelligent, automated, scalable, and audit-ready. We develop advanced ECL models designed specifically for municipal and public sector environments, helping organisations strengthen impairment assessments and improve financial accuracy.

Our ECL modelling services include:

• Probability of Default (PD) modelling
• Loss Given Default (LGD) modelling
• Exposure at Default (EAD) modelling
• Forward-looking macroeconomic overlays
• Segmentation of municipal debtors
• Ageing-based modelling
• Behavioural modelling
• Data-driven impairment assessments
• Model validation and audit support

Our frameworks are built to align with GRAP 104 requirements and are inspired by leading global impairment modelling methodologies.

Financial Advisory & AFS Support

We assist organisations with financial statement preparation, compliance reporting, and technical accounting advisory services that improve accuracy, strengthen governance, and support audit readiness.

Our advisory and support services include:

• GRAP 104 policy wording
• AFS disclosure support
• Audit file preparation
• Technical accounting advisory
• Financial reporting support
• Compliance reviews
• Audit readiness assessments

We ensure that financial statements are accurate, compliant, defensible, and aligned with reporting standards and audit expectations.

Audit & Assurance

Our audit and assurance services are designed to improve financial transparency, strengthen internal controls, and support regulatory compliance. We apply a risk-based audit methodology supported by rigorous quality control processes and industry best practices.

Our services include:

• External audits
• Internal audits
• Assurance reviews
• Financial statement reviews
• IFRS and GRAP advisory
• Audit readiness support
• Internal control assessments
• Compliance reporting

Our approach focuses on understanding the operational environment, identifying areas of risk, and providing practical recommendations that support improved governance and accountability.

IT Audit & Technology Risk Advisory

Our IT audit and technology advisory services help organisations assess and strengthen their technology environments, systems, governance structures, and security controls.

We assist clients with:

• IT general control reviews
• Application control reviews
• Identification of technology-related risks
• Segregation of duties audits
• Security and access control reviews
• Continuous monitoring solutions
• Technology risk advisory
• Computer Aided Audit Techniques (CAATs)
• IT internal audit support

We help organisations align their technology environments with business objectives while managing operational and compliance risks effectively.

Risk Management & Internal Audit Services

Our risk advisory and internal audit services help organisations strengthen governance, improve operational efficiency, and proactively manage risk exposure.

Our services include:

• Enterprise-wide risk management implementation
• Outsourced internal audit services
• Internal control reviews
• Risk-based audit methodologies
• Governance assessments
• Risk profiling and monitoring
• Business process evaluations
• Compliance monitoring
• Operational risk assessments

We provide independent assurance and consulting services designed to improve accountability, support informed decision-making, and strengthen organisational performance.

Taxation Services

Our taxation services are designed to help organisations manage tax obligations efficiently while remaining fully compliant with SARS regulations and legislative requirements.

Our tax services include:

• Corporate tax planning
• Tax compliance services
• VAT registration and returns
• Tax health checks
• SARS query management
• International tax services
• Expatriate tax services
• Business structuring advisory
• Tax due diligence
• Tax-efficient acquisition planning

We work closely with clients to develop practical tax strategies that support operational efficiency and long-term financial success.

Corporate Finance & Forensic Advisory

We provide strategic financial advisory and forensic services that support investigations, transactions, governance, and business growth initiatives.

Our services include:

• Corporate finance advisory
• Fraud and financial investigations
• Asset investigation and recovery
• Anti-bribery and corruption services
• Dispute advisory services
• Anti-money laundering services
• Technology forensic services
• Forensic due diligence

Our experienced forensic team combines technical expertise with practical insight to investigate complex financial matters and deliver reliable, evidence-based solutions.

Accounting Support Services

Our accounting support services help organisations maintain accurate financial records, improve reporting efficiency, and strengthen audit readiness.

Services include:

• Financial statement preparation
• Monthly management reporting
• Audit file preparation and review
• General ledger reconciliations
• Fixed asset reconciliations
• GRAP and IFRS support
• Financial reporting assistance
• CaseWare implementation and training
• CaseWare BizSuite reporting support
• Consolidation support
• MFMA NT reporting support

We provide practical accounting and reporting support tailored to the operational requirements of each organisation.