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hello@hitch.com.au
+61 2 8123 0928

Level 2, 59 -75 Grafton St,
Bondi Junction NSW 2022

Level 1, 55 Collins Street,
Melbourne VIC 3000

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About

About

Mergers & Acquisitions

Mergers & Acquisitions

Commercial Property Law

Commercial Property Law

Dispute Resolution

Dispute Resolution

Employment Law

Employment Law

Wills & Estates

Wills & Estates

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Franchising & Retail

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Childcare

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Pharmacy & Healthcare

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Competition & Consumer Law

Independent Review

Objective. Thorough. Professionally concluded.

Independent review services for Cape Town companies

An independent review is not just a tick-box exercise — it is a professional assessment of your company's financial statements that gives directors, shareholders, and stakeholders the confidence that the numbers are right.

Independent review engagements for private companies across Cape Town

What is an Independent Review?

Under the Companies Act 71 of 2008, certain private companies in South Africa are required to have their annual financial statements independently reviewed rather than audited.

The independent review is a less extensive engagement than a full audit — but it is a formal, regulated process that requires the reviewer to obtain limited assurance that the financial statements are free from material misstatement.

The review is conducted in accordance with the International Standard on Review Engagements (ISRE 2400) and must be performed by a registered independent reviewer — a qualified professional who is independent of the company and its management.

At Deon Poolman Professional Accountants (DPPA), we perform independent reviews to the full standard required by the Companies Act — providing directors and shareholders with the assurance they need.

Our independent review service includes:

  • Assessment of whether your company requires a review or audit
  • Full independent review in accordance with ISRE 2400
  • Review of annual financial statements for accuracy and compliance
  • Identification and communication of material misstatements
  • Completion of the review file and all supporting working papers
  • Adjusting entries in collaboration with the client and internal accountant
  • Issue of the independent reviewer’s report
  • Guidance on findings and recommended corrections

Does your company qualify — or is it required?

Who Needs an Independent Review?

Not every company needs an independent review — but many do, and the Companies Act is specific about which ones. A private company is required to have its financial statements independently reviewed if it has a Public Interest Score (PIS) of 100 or more, or if its Memorandum of Incorporation requires it, or if shareholders holding at least 25% of voting rights demand it.

Even where it is not legally required, many business owners, directors, lenders, and investors choose to have an independent review performed — because it provides a level of credibility and assurance that self-prepared financial statements simply cannot offer.

A review is typically required or recommended for:

  • Private companies with a Public Interest Score of 100 or more
  • Companies whose MOI requires independent assurance
  • Companies where shareholders request a review
  • Businesses applying for finance or investment
  • Companies tendering for contracts requiring reviewed financials
  • Directors who want assurance on management-prepared statements
  • Companies preparing for a sale or ownership transition

Independent review engagements completed to the required standard. Every time.

Why Choose DPPA for Accounting

Many small businesses treat accounting as a once-a-year exercise — something to get through before the tax deadline. We believe that’s the wrong approach. When your books are maintained consistently and your reports are reviewed monthly, you gain the ability to make smarter decisions, spot problems early, and plan for growth with confidence.

Fully Independent

As an independent professional firm, we meet the independence requirements of the Companies Act for all review engagements — giving your financial statements the credibility they require.

Technical Rigour

We apply the full ISRE 2400 procedure to every engagement — analytical procedures, management enquiries, supporting documentation review, and a formally concluded reviewer's report.

Fast Turnaround

We understand that reviewed financials are often needed for banking, tendering, or compliance deadlines. We work efficiently and communicate proactively to meet your timeline.

SAIPA Registered & Professionally Accredited

Deon Poolman Professional Accountants holds full SAIPA membership. Our registration ensures that every engagement is conducted in accordance with the SAIPA Code of Professional Conduct, giving clients the assurance that their financial affairs are in qualified, accountable hands.

Your financials. Independently verified. Professionally concluded.

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Your financials. Independently verified. Professionally concluded.
Office

Email us Directly
deon@dppa.co.za

Office
49 De Villiers Drive
Valmary Park, Durbanville
7550

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