2. PERSONAL PROFILE
Surname: Samuels
First Names: Gavin Robert
Postal Address: P O Box 32
Highlands North
2037
South Africa
Residential Address: 20 Avondale Road
Sydenham
2192
South Africa
Home Telephone: 011 485 5726
Home Telephone: (International) 27 11 485 5726
Cellular Telephone: 072 172 2188
E-mail address: samuels.gavin@ymail.com
Date of Birth: 9 August 1962
Place of Birth: London, England
Nationality: Dual – South African/British
Identity Number: 620809 5178 08 6
Marital Status: Married - two children
Home Language: English
Other Languages: Afrikaans
Driver’s License: Code 08
Military Service: Completed
Health: Excellent
BACKGROUND
Gavin holds a B.Com. (Accountancy) degree from WITS University. He has over 20 years post articles
working experience, specialising in Internal Audit and Accounting, across a range of industry sectors
including financial services, mining, government/public sector, FMCG, manufacturing and retail
hospitality. Gavin was employed by Fedsure Financial Services Group for 12 years. He also obtained
solid experience implementing Sarbanes Oxley (SOX) for two international companies.
KEY COMPETENCIES AND PERSONALITY
• Proven track record in the execution of numerous internal audit assignments
• Broad cross industry experience
• Ability to work independently and within a team
3. • Good verbal and written communication skills
• Proficiency in latest software technology
• Attention to detail
• Analytical
• Enquiring mind
CAREER AND LIFE ACHIEVEMENTS
• I initiated a forensic investigation by Discovery Health after two healthcare professionals had
submitted what I believed to be inflated claims. They claimed for several daily 1 hour and ¾ hour
consultations when they had only spent 15 -20 minutes a day with me whilst in hospital. On
reporting this to the medical aid, I stated that these healthcare professionals had most likely also
over-claimed when consulting with fellow patients in this hospital with me. The case took two
years to complete and Discovery informed me that they recovered R125 000 from these
healthcare professionals. They paid me a 10% incentive of R12 500.
• Over the 5 year period I have been a member of Discovery Health, my enquiring mind and
analytical personality has resulted in me detecting numerous errors in the processing of my
family’s medical aid claims. The nature of the errors include erroneous data capture, the reversal
of a penalty levied for not using a generic when no generic existed for a particular medicine, the
reversal of paying a chiropractor who accidently submitted the claim to Discovery after I had
already paid the practitioner.
• My family took a holiday at the Orion Safari Hotel in Rustenburg in 2005. Whilst at the hotel, I
observed and through questioning of staff, determined that several internal controls were either
inadequately designed or not operating effectively. After the holiday I drafted an e-mail to the
CEO firstly informing him of the internal control deficiencies and thereafter telling him that I
have substantial Internal Audit work experience and asking whether they have an Internal Audit
department. About a year later I spotted an advert in the Star Workplace for an Internal Auditor at
the Orion Group. I e-mailed my C.V. and attached my letter to the CEO. A week later I was asked
to attend an interview with the CEO. He informed me that the interview was a mere formality and
that he had decided to appoint me as Group Internal Auditor based on the initiative I had shown
and knowledge I had demonstrated through the content of my letter.
• I received a ‘Top achiever award’ in 1995 whilst at Fedsure Financial Services group ‘in
recognition of outstanding service’.
• Fedsure appointed me as a cheque signatory in 1997 up to R500 000.
• Whilst at Fedsure I was working on a claims clearing account and observed a debit balance on a
client’s policy. On enquiry I noticed that a death claim had been paid twice. I went onto the
Claims system, examined the EFT payment and documentation in the client’s file. The claimant
had written his bank account number illegibly and this had resulted in an error when capturing the
bank account number on the EFT system. Coincidentally, the account number captured was a
valid account number. Although the claimant’s name had been captured correctly, banks do not
validate the client’s name against the account number. A second EFT had to be paid to the
claimant resulting in the debit balance in the claims clearing account. I explained the situation to
4. the bank who promised to initiate an urgent enquiry. Within a few days, we were refunded the
R40 000 as the incorrect payee had not yet withdrawn the funds.
EDUCATIONAL PROFILE
Tertiary Education:
1981 to 1986: Studied B.Acc. part time
March 1987 to Oct 1988: Studied B.Acc. final year full time
Qualifications: B.Comm. (Accountancy) (1989)
University of the Witwatersrand
University Subjects Taken:
Accountancy I – IV
Auditing I & II
Business Communication Studies
Business Economics
Business Finance
Business Information Systems
Commercial Law A, B & C
Cost & Managerial Accounting
Economics
Statistics
Taxation I & II
Secondary Education:
School Attended: S.A.C.S., Cape Town
Matriculation with exemption (1980)
Membership of Professional Bodies:
Member of the Institute of Internal Auditors of South Africa (joined 1 June 2005)
Computer Literacy:
Spreadsheet programs: Excel
Database programs: Paradox; Access
Word processing programs: MS Word
Accounting packages: Pastel Express and Pastel Partner
Audit software: Team Mate; Caseware
Hobbies, Sports & Interests: Reading, Tennis & Squash, Watching Sport, Music
WORK EXPERIENCE PROFILE
5. PLEASE NOTE: Over the last 10 years I did a lot of contract work out of choice, enjoying the
flexibility, high “take home pay” and gaining solid experience working for several different
companies in a variety of industries. As a contractor, you have little control over the duration of
these assignments. I am not a “job-hopper” as I chose to do contract work .Furthermore, I spent
12 years with the Fedsure Group and 2 years with Johnson Diversey. I am now looking to settle
down in a permanent position again.
CONTRACT
Period of employment: 13 April 2015 – 13 May 2015
Name of Company: Bee – Matrix (Pty) Ltd
Nature of business: BEE verifications and consulting
Position: Consultant
Reporting to: Mrs. Simone Fleishman – Verification Auditor
Nature of work performed:
-learning the company’s business through on-the-job training and reading company documentation
-printing out relevant documentation from the in-house system called Bee-Trax
-referencing client audit files
-checking the accuracy of the capturing of BEE documentation, provided by clients, onto Bee-Trax
-discussing errors detected with Capturers and the Verification Auditor; processing the necessary
corrections onto the system
-documenting and discussing queries arising from errors detected
-documenting recommendations for improvements to procedures and enhancements to Bee-Trax
Sept 2013 – March 2015
Employed in family’s business importing and distributing Solar Heaters, Solar Panel systems and LED
bulbs. I was involved in sales, finance and writing up the company’s books.
CONTRACT
Period of employment: 26 November 2012 – 9 August 2013
Name of Company: Akanani Consulting (Pty) Ltd
Nature of business: Business Consulting Services including Internal Audit Consulting
Position: Internal Audit Manager
Reporting to: Mr. George Fosu - Partner
Nature of work performed:
Managing an internal audit team ranging from 2 to 8 people; performed all internal audit functions
encompassing audit planning through fieldwork and reporting on government audits including:
-Passenger Rail Agency of South Africa (PRASA)
-Westonaria Local Municipality (WLM), covering audits of:
(i) Archiving and Record retention
(ii) Revenue Management
(iii) Auditor General Findings: follow-up review
6. Mar 2011 – Nov 2012: Gavin Samuels Consulting Services: Writing up books on Pastel Accounting and
drafting Annual Financial Statements for a few clients I have acquired through marketing my services in a
local newspaper and handing out my business cards to Small business departments at several banks.
CONTRACT
Period of employment: 1August 2010 – 28 February 2011
Name of Company: H J Marcus & Associates
Nature of business: Accounting, Bookkeeping, Payroll and Taxation
Position: Consultant
Reporting to: Mr. Hugo Marcus – business owner
Nature of work performed:
General accounting, bookkeeping, taxation and payroll for small to medium size enterprises
using Pastel Accounting and VIP Payroll output reports.
CONTRACT
Period of employment: 19 April 2010 – 22 June 2010
Name of Company: Absa Bank Ltd.
Nature of business: Registered Commercial bank
Position: Internal Audit Consultant
Reporting to: Mr. Lwazi Gqwana – Head of Generic Banking Products
Nature of work performed:
The assignment was performed within the Generic Banking Products division of Absa. The division
consists of the following business units: Private bank, Retail bank, Wealth, Small business and Medium
business. These business units main function is to act as a processing centre (the Back office) whereby
they, inter alia, load overdrafts, close bank accounts, perform cheque maintenance and prepare, capture
and validate securities on behalf of their clients – the branches and Credit department.
Quality controllers had recently been set up within the business units. Their function is to perform checks
(which act as controls) on the Fulfillment Agents (who load the overdrafts, etc) to ensure that the latter
detect and correct any errors made by the Branch consultants and load the overdraft correctly and
accurately. These controls are embodied in QC checklists which had been drafted but were considered by
Management to have been inadequately detailed and badly written. I was assigned to improve these
checklists and ensure they acted as effective internal controls to mitigate the risks alluded to above. This
involved observing a Quality controller performing her checks, asking her pertinent questions to
determine if the checks she currently performs are adequate, inadequate or represent overkill from a risk
and control point of view. Thereafter, to ensure completeness of the checklists, I performed walkthroughs
with Fulfillment agents. This involved observing and questioning them on (a) the system enquiries they
perform in order to detect errors made by the Branch consultants which could render the cases “not fit for
processing” and (b) the capturing of data onto the various screens and system validation performed in
order to load the overdraft. The result was the preparation of 10 QC checklists for Retail bank and Private
bank that were sufficiently detailed, yet not cumbersome to follow when being used by the Quality
controller. The completed checklists can now be used for training and cater for succession planning. The
checklists, with their increased level of detail, now allow the Quality assurers (to whom the Quality
7. controllers report) to implement disciplinary procedures against Quality controllers where necessary, as
the latter can no longer contend that they were uncertain of exactly what checks they had to perform.
Jan 2008 - Apr 2010; Sept 2013 – March 2015
Employed in family’s business importing and distributing Solar Heaters, Solar Panel systems and LED
bulbs. I was involved in sales, finance and writing up the company’s books.
CONTRACT
Period of employment: 13 Aug 2007 – 10 Dec 2007
Name of Company: Alexander Forbes Group
Nature of business: Financial Services
Position: Senior Internal Auditor
Reporting to: Mr. V. Zingitwa – Senior Manager: Group Internal Audit
Nature of work performed:
-Performed the audits of “Billings – Financial Planning Consultants” and “The Advice Process –
Financial Planning Consultants” using Internal Audit software called “Team Mate”
-Both audits involved ensuring Compliance with relevant Legislation (Long Term Insurance Act;
Life Offices Association; Pension Funds Act; Financial Advisory and Intermediary Services Act)
PERMANENT
Period of employment: 6 November 2006 – 21 June 2007
Name of Company: Orion Group
Address: Orion House
49 Jorissen St.
Braamfontein
Telephone: 27 11 718-6452
Nature of Business: Owns and manages 5 Hotels in S.A. and Swaziland
Owning, letting and managing industrial, retail, commercial and
residential property
Position: Group Internal Auditor
Reporting to: Mr. John Carvell – Group Financial Manager
Nature of work performed:
Assigned to audit Hotels initially
• Examine and document current processes and controls within the Devonshire Hotel Beverage
Stores area including Housekeeping Stores.
• Wrote an 8 page Policy and Procedure document entitled Stores Procedures. This covered stock
ordering, receipt of stock, returns, issues to bars and stocktakes for bars and Beverage stores.
• Produced a detailed flowchart on MS Visio for the above Policy and Procedure.
• Through ongoing enquiry, observation and examination ensure all aspects of the Policy and
Procedure are being continuously adhered to.
• After cost of sales percentages for beverage were found to be alarmingly high for two months in
succession, performed a detailed investigation over a 5 day period to determine whether theft or
fraud was being perpetrated. This involved observing physical stock counts and related
procedures in all 3 bars; watching and checking the accuracy of stocktake quantities captured
8. onto the Micros point-of-sale system; examining variance reports, recounting items in the bars
that had variances, eliciting explanations from appropriate staff where original counts were found
to be correct; ensuring correct quantities were captured onto an excel spreadsheet, at selling
prices, which I designed to facilitate the accurate use of the ‘imprest’ beverage system(a
management tool which will reveal what the total rand amount, at selling prices, of each bar’s
stock should be, allowing this value to be compared to the actual stock count rand amount at
selling prices); ensuring beverage stock received from vendors is accurately captured onto the
Micros system; ensuring stock transfers to bars, calculated at selling prices, is accurately entered
onto the imprest spreadsheet; verifying that bars’ daily sales per Micros is also correctly entered
onto the imprest spreadsheet; at the end of the 5 days, witnessing a further stocktake and ensuring
that the correct total stock value, at selling price, is entered onto the imprest spreadsheet; the
imprest spreadsheet will then calculate the total rand amount, at selling prices, of any stock
shortages for the three bars; following through to barman’s payslip to ensure stock shortages are
deducted from the barman’s salary.
• Observing processes and controls in respect of cash ups of bar’s, dining room and reception at the
Devonshire and Safari Hotels; re-performing the reconciliation of all the cash-ups done by Back
office staff the following morning; ensuring that cash ups balance to daily banking; ensuring any
cash shortages are deducted from the relevant staff member’s salary, through examining their
payslip
• Redesigned and implemented a new ‘daily cash up sheet’ template at the Devonshire Hotel;
following up to see staff are filling out the new document correctly
• Evaluating the processes and controls in place for Conferencing. This involved making necessary
changes to the contract document in use; ensuring all items per the final signed conference
quotation are correctly invoiced; ensuring ‘extras’ not specified on the quote eg. delegate
ordering alcoholic drinks from the bar at night, private telephone calls , etc are charged to the
delegate’s room account and such account is presented to the client along with the master
account.
• Produced a lengthy report for the CEO of 12 operational control weaknesses I had evidenced
during my holiday at the Safari hotel in December 2006.
• Reviewed the February 2007 (year end) Income Statement of the Devonshire Hotel; performed
relevant audit procedures and tests necessary in order to be able to report to Management on its
accuracy.
CONTRACT
Period of employment: 3 July 2006 – 31 Oct 2006
Name of Company: Simba (South Africa) (Pty) Ltd
Nature of business: Manufacturers of chips and snacks
Position: Internal Auditor
Reporting to: Mr. W. Thom – Internal Audit Manager
Nature of work performed:
-performed audits of HR & Payroll; Fixed Assets and Capex
CONTRACT
Period of employment: 6 February 2006 – 31 May 2006
9. Name of Company: A.B.B. (South Africa) (Pty) Ltd
Nature of business: Heavy Engineering
Swiss based company with subsidiaries in 80 countries around the world
Position: Internal Auditor – Sarbanes Oxley Controller
Reporting to: Mrs. Lindsey Ellis - Financial Controller
Nature of work performed:
The company’s Head Office is in Sunninghill (administration of projects) and a manufacturing, assembly
and project administration operation is run from Elandsfontein. Within each site, the company’s business
was divided into several processes. I was assigned Revenues & Accounts Receivable as well as Accruals
and Provisions. For each process, a partially completed template had already been prepared. Each
template listed several internal control objectives and in respect of each objective, various financial and
operational risks were identified. Tasks and procedures performed included:
- eliciting the actual internal control(s) activity currently in place to address or mitigate the various risks
- establishing the process owner for each control
- identifying the “key control” for each risk
- consolidation of key controls i.e. determine whether a particular key control, if operating effectively,
may be able to mitigate more than one risk
- determining whether the key control is manual, automated or IT dependant
- establishing the frequency that each key control is performed (eg. daily /monthly).This is necessary to
determine what sample size to use for testing
- preparing a “Key control addendum” in which the “attributes” of each key control had to be identified
- drafting the appropriate audit procedures necessary to test the attributes within each key control
- obtaining relevant documentation, including system reports, that provides the necessary audit evidence
to test the key control
- performing detailed testing of all key controls and recording the results of the tests on a testing matrix
- where it is felt that the control in operation is either inadequate to mitigate the risk or the testing results
indicated that the control is not operating effectively, draft a “deficiency” and appropriate “remediation”
onto the Sarbanes Oxley deficiency and remediation tool
- indexing and filing, as audit working papers, all documentation obtained
- compiling “Narratives” for the processes assigned to me
CONTRACT
Period of employment: 22 August 2005 – 31 January 2006
Name of Company: Eyesizwe Coal (Pty) Ltd
Nature of business: B.E.E. Company which owns 4 Coal Mines in Mpumalanga
Position: Internal Audit Manager
Reporting to: Mrs. M. Koch – Chief Financial Officer
Nature of work performed:
-Visited all 4 mines performing audits of Financial Accounts & Stores and Materials
-Managed and assisted junior Internal Auditor in conducting audits
-Drafted audit reports
-Reviewed audit working paper files and audit reports prepared by junior auditor
CONTRACT
Period of employment: 28 August 2003 – 29 July 2005
10. Name of Company: Johnson Diversey (South Africa) (Pty) Ltd
Nature of business: Manufacturers of chemicals and cleaning products
U.S. based company with subsidiaries in 65 countries around the world
Position: Internal Auditor – Sarbanes Oxley project
Reporting to: Mr. D. Thom - Financial Director
Background:
The Sarbanes Oxley Act of 2002 promulgated in the U.S. (similar to our 2002 King II Report on
Corporate Governance) was created in reaction to a series of financial scandals in the public market,
which included Enron, Worldcom and the collapse of Big 5 Accounting firm Arthur Andersen. The
various U.S. corporate failures of the 1990’s have cost investors an estimated $200 billion. The purpose
of the Act is to build and restore public confidence in the system of Corporate Governance and financial
reporting. The Act also covers issues relating to accounting fraud, auditors’ independence and conflicts of
interest and to this end the provisions of the Act establish an independent Accounting Oversight Board.
Objective:
To perform Internal Audit work eliciting, assessing and testing both operational and financial controls
(manual and automated) in order to allow management to comply with Section 404 of the Sarbanes Oxley
Act. This section requires the company’s annual report to contain an internal control report which shall
state the responsibility of management for establishing and maintaining an adequate internal control
structure and procedures for financial reporting and containing an assessment of the effectiveness of these
controls and procedures. Furthermore, in terms of the Act, the Chief Executive Officer and Chief
Financial Officer are required to certify the accuracy of the Annual Report. This certification carries with
it major criminal penalties.
Nature of work performed:
The company’s business has been divided into 6 modules, namely: Ledger and Financial reporting,
Purchasing and Payables, Revenues and Receipts, Fixed Assets and Capital expenditure, Inventory and
Production and Human Resources. Within each module, several transactions have been identified. In
respect of each transaction, anything between 1 and 24 control objectives and associated risks have been
listed. For each control objective/risk I was required to:
-elicit the actual control activity currently in place to address or mitigate the risk (if one exists).
-with the assistance of several auditees, provide a name for the control activity, assign a priority and
status of the control, give the control objective control type i.e. completeness/ accuracy/validity, state
whether the control is a preventative or detective control, decide if the control method is automated or
manual
-obtain relevant documentation that provides the necessary audit evidence to test the control
-perform detailed testing of the control; preparing suitable working papers to be filed with the
documentation
-as a consequence of the tests performed, identify “issues” that require corrective action
- where the Financial Director decides that the corrective action must be implemented – discuss the issue
and corrective action with the relevant auditees
-ensure the corrective action is implemented timeously
-prepare monthly and quarterly Status reports and other required submissions
-document a comprehensive “narrative” in respect of each transaction within each of the 6 modules
-prepare flowcharts for all processes (system and manual) within each module
PERMANENT
Period of employment: March 1991 – July 2003
11. Name of Company: Fedsure Life Assurance Limited
Address: P O Box 666
Johannesburg
2000
Telephone: 27 11 332 6000
Nature of Business: Life Assurance, Pensions and other Financial Services
Financial Statistics: Group Assets: R 50 billion
Life Division premium income for 1999: R 4.6 billion
2nd
largest financial services group in South Africa
Position A: Accountant – Life Division
Period of Employment: October 1994 – October 2001
Reference: Mr. John Whitter: Financial Controller – Life Division
Fedsure was acquired by Investec in 2001 and its Life Division was subsequently sold by Investec to
Capital Alliance Life. Effective 1 November 2001, I was employed by Capital Alliance Life on a contract
basis. This contract ended in July 2003.
Duties & Responsibilities
Overall Objective:
To ensure adequate internal controls and accounting processes take place and are maintained within the
Life Division.
• Analysing, controlling and where necessary, clearing balances on Claims system ,Loans system and
interface accounts (interface accounts exist between General Ledger and all sub-systems i.e.
Individual Life, Annuity system and Commissions system).Please note that each of these
aforementioned systems has an accounting sub-system with full accounting functionality up to trial
balance.
• Monitor the workings of the Claims and Loans systems, identifying system problems and liaising
with I.T. department regarding their resolution, recommending enhancements to current systems
where necessary.
• Involved in the accounting and financial testing of systems being developed or customised (including
the two EFT payment systems recently developed); liaising with IT developers in respect of the
specifications of accounting ,controls and reports required.
• Utilising hard copy reports as risk management tools; requesting IT to download various data from
Line-Of-Business systems and provide us with electronic report versions of the data on Excel/Access
to which we then perform sort functions and queries.
• Controlling and clearing Claim related accounts: ex-gratia, policy sale accounts, claims suspense,
voluntary group scheme claim accounts.
• Control accounting for cancelled claims and policy reinstatements.
• Ensure all invalid loan permutations (e.g. loan status ‘terminated’ with an accounting balance) are
investigated and cleared correctly.
• Monitor the validity and the accuracy, for individual policies, of automatic non-forfeiture, interest
bearing and linked loans.
• Ensure correct alterations are done to policy values in respect of partial claims.
• Ad hoc queries/problems on policies that have received processing from the following automated
systems: auto-A.N.F, auto-lapse, auto-paid up, auto-surrender to loan.
12. • Ensure the adequacy of systems in the Reassurance department so that, inter alia, all reassurance is
claimed and recovered timeously.
• Calculate quarterly reassurance recovery and surrender to loan accruals.
• Liaising and assisting with queries from external and internal auditors.
• Authorising claims/loans/renewals payments (Cheque and EFT) on our imaging and workflow system
as well as line-of-business systems; was made a cheque signatory in 1997 up to R 500 000
• Assist with preparation of figures for quarterly financial reporting/management accounts.
Received a ‘top achiever award’ in 1995 ‘in recognition of outstanding service’
Position B: Internal Auditor – Life Division
Period of Employment: March 1991 - October 1994
Reference: Mr. Larry Frankel: Senior Internal Auditor – Life Division
Duties & Responsibilities
• Perform preliminary surveys and document the activities within the application.
• Evaluate application systems using a PC flowcharting programme.
• Identify audit risk areas after establishing the objectives of the department to be audited.
• Determine the current management processes in respect of the identified risks.
• Draft audit programmes where application has not previously been audited.
• Assess the adequacy of the management processes and perform audit procedures to test compliance
with those processes considered adequate.
• Draft audit reports detailing audit evaluations and recommendations in respect of the risks and
management controls.
• Perform follow up audits to determine the adequacy of corrective action implemented.
• Assist in the performance of ad hoc assignments (mainly fraud investigations/system developments)
at the request of management.
• Audits of Life Branches
Application audits performed:
Unit Trust valuation and income distribution
Broker Commissions
Investments in Brokers
Claims (performed twice)
Renewals
Annuities
Various fraud investigations
Various system development audits
Various Life Branches
Life cheque production system
PERMANENT
Period of Employment: February 1989 – November 1989
Name of Company: Security 2000, now Security Centre
Address: P O Box 57360
13. Springfield
Johannesburg
Telephone: 27 11 493 3078
Nature of Business: Installation of security systems; 24 hour armed response
monitoring
Position: Accountant
Reason for Leaving: Army call-up
Reference: Mr. Mike Hellmann: Director
Duties & Responsibilities
• Books of prime entry
• Creditors reconciliations and payment
• Computerised general ledger
• Budgets and cash flows
• Tax administration and liaison with Receiver of Revenue
• Monthly management accounts
• Consolidations
• Liaising with external auditors and preparation of schedules for audit purposes
• Monitoring internal controls and recommending improvements to management
PERMANENT
Period of Employment: February 1985 – February 1987
Name of Company: R.A. Hellman and Company
Address: P O Box 47163
Parklands
Johannesburg
Telephone: 27 11 447 8447
Nature of Business: Accountants and Auditors
Position: Audit Clerk
Reason for Leaving: To study final year B.Acc. full time
Reference: Mr. Ralph Hellman: Partner
Duties & Responsibilities
• Semi-senior position, handling small audits alone and major audits with senior supervision.
PERMANENT
Period of Employment: January 1983 – December 1984
Name of Company: Goldberg, Jaffe, Joselowsky and Partners
Address: 6th
floor, Saambou Building, Commissioner St.
Johannesburg
Telephone: 27 11 331 3221
Nature of Business: Accountants and Auditors
Position: Audit Clerk
14. Reason for Leaving: Office politics – obtained written authority from P.A.A.B. to
transfer articles
Reference: Mr. Philip Jaffe: Partner
Duties & Responsibilities
• Junior position, handling functions of 2nd
and 3rd
year articles of clerkship
PERMANENT
Period of Employment: January 1982 – December 1982
Name of Company: Stephen, Ipp and Whitesman
Address: Fisher Hoffmann House
Church Street
Cape Town
Telephone: 27 21 23 5000
Nature of Business: Accountants and Auditors
Position: Audit Clerk
Reason for Leaving: Family moved to Johannesburg
Reference: Mr. Mark Whitesman: Partner
Duties & Responsibilities
• Performed all audit functions of 1st
year articles of clerkship
APPENDIX
Gaps in C.V.
March 1987 – October 1988
B.Acc. final year, full time, Wits University
October 1988 – January 1989
Final exams and holiday
December 1989 – January 1990
Temporary Assignment – Samancor Ltd.
February 1990 – November 1990
National Service
December 1990 – February 1991
Temporary Assignments - Unitrans (Reef); Becketts Foods
