Sartorius, Kurt; Kirsten, Johann F.(Independent Regulatory Board for Auditors (IRBA), SA Institute of Chartered Accountants (SAICA) & SA Association of Accountants (SAAA), 2004-06)
Oberholzer, Ruanda(Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA), 2007)