Lerato Makibinyane

• Perform an analysis to ensure that any changes to the notes and accounting standards are taken into account. Ensure accuracy of the disclosures through analysis and comparison to the annual financial statements.
• Review of general ledger reconciliations, management accounts and approval of journals.
• Agree prior year figures to reported figures and follow up on any and resolve discrepancies, taking into account restatements where applicable.
• Review all components of external reports to ensure reasonability, validity, accuracy, and consistency across all reports, i.e., Integrated report, Investment valuation report, etc.
• Ensure compliance with the Group's accounting policies, the Companies Act, and King 3.
• Keep up to date with changes in accounting standards (IFRS) and other regulatory requirements to ensure adequate disclosures.
• Liaise with auditors regarding the review of the financial statements and ensure comments raised by auditors are addressed adequately.
• Preparation of the Investment valuation report for submission to the GACC (Group Audit & Compliance Committee) and the Board.

Worked with a broad range of clients, both national and multinational across a multitude of disciplines including:

• IFRS 9 Disclosures
• Complex transactions such as B-BBBEE Restructuring transactions

2. Supporting JSE listed clients with Internal controls including designing and testing Operating effectiveness of Controls

3. Advising on JSE 3.84(K): Internal Financial controls requirements

4. Business process and gap analysis

I was seconded by my home office in South Africa to the Bristol, United Kingdom office as an Assistant Manager on a short term secondment in the Financial Services (Life Insurance & Investments) audit division and performed the following tasks:

• Performed Investment expense model Testing and assessed Actuarial valuation models for accuracy and completeness and whether reasonable inputs and assumptions were used.
• Testing of IFRS 17 Transition controls for Operating effectiveness
• Assisted with project management of the Junior staff
• Ensuring data analytics are incorporated to enhance audit efficiencies.

• During my three years of Audit articles, I performed the following tasks across various listed entities in the Automotive, Manufacturing and Logistics and Telecommunications industry:
• Pre-engagement activities such as performing risk assessment procedures on appropriateness of taking on a client and communication with the client on audit approach to be taken.
• Presenting the audit strategy and progression of the audit to Senior management from the client, Audit manager and partners.
• Analysis and documentation of the company's financial performance.
• Compliance testing : Companies Act & Payroll
• Review of entity budgets and forecasts
• Impairment assessments and collaborating with Financial services advisory on Valuations of the client entity and inputs and assumptions used.
• Assessing the impact of changes to the accounting standards on the entity's Financial statements.
• Coaching and reviewing junior team members work in order to produce High quality working papers.
• Developed and documented business processes and accounting policies to maintain and strengthen internal controls.
• Auditing various and IAS accounting standards such as IFRS 2, IFRS 3, IFRS 9, IFRS 10, IFRS 15, IFRS 16, IAS 16, IAS 36