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Auditing

Public Accountant, Auditors and Accounting Officers

The Companies Act of 1972 stipulates that companies appoint Public Accountants and Auditors to audit the companies’ annual financial statements, and provide reports thereon. SG Smith is able to perform this
function as external auditors to companies'.

Close Corporations in South Africa must appoint Accounting Officers, according to the Close Corporation Act of 1984, to provide a report concerning the financial position of the Close Corporation on an annual basis. SG Smith is able to provide a comprehensive service in this regard.