Assurance: Auditing and Independent Reviews.

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We focus on your business and financial growth

We live in a constantly changing business environment. Therefore, it’s vital for companies and organisations to have a team of experts to ensure they are 100% compliant with current legislation.

ADVOCA are auditors in Pretoria and will go above and beyond your expectations to help you navigate through business structures and changing legislation. We believe that being an audit firm is about more than just financial reporting; it's being a magnifying glass highlighting growth opportunities on the one side, as well as possible stumbling blocks on the other. We, therefore, focus on understanding your company’s unique risks and developing audit procedures and strategies to mitigate them.

Benefits of our assurance services

We have expertise in a wide range of industries and can apply this knowledge to your specific business. As a forward-thinking audit firm in Pretoria, we can provide the following benefits to your company or organisation:


Analysis of your business’s strengths and weaknesses - we’ll point out risks in your business model and any other vulnerability your business may have to prevent fraud.


Improve your business performance - receive useful advisory services on your business’s past performance to further improve your future business planning.


We help your business in multiple ways - we have a team of experts who provide more than just auditing services. We offer a range of professional services to make sure that your business is 100% compliant with all legislation.

365 Support

Full support all year round, not just during the audit - before year-end, we can help you prepare for year-end procedures such as stock counts and tax provisions.

Audit of trust accounts of Attorneys and Estate agents

Trust accounts are used to harbour client and third-party funds that are separate from the business. These funds can be subject to misappropriation and fraudulent activities. It is for this reason that independent external audits are required by regulators.

We strive to perform the audits not only as a requirement but also to assist clients in the safeguarding of their assets. We provide detailed audits of Legal Practitioners’ trust accounts and Estate Agents’ trust accounts that include:

  • Verifying compliance with the provisions of the relevant Acts and Regulations
  • Reconciliation of the trust bank account with the accounting records
  • Monthly reporting analysis of trust funds with trust creditors
  • Calculation of the net interest payable to the LPC
  • Reconciliation of interest, bank charges and audit fees with the records of the LPC
  • Evaluation of the effectiveness of internal control measures implemented by the business
  • Providing more detailed audits in areas where higher risks are identified
  • Assisting in measures that can be implemented to prevent trust shortages
  • Assisting clients with liaison with the LPC as and when requested
  • Assisting clients with reporting and compliance should a trust shortage occur
  • Assisting clients with staff training on the working and purpose of a trust account

Difference between audits and independent reviews


  • Results in an independent audit opinion
  • Provides the highest level of assurance
  • A lot more onerous audit procedures
  • Strictly regulated
  • Based on audit tests and sampling

An audit is mandatory for businesses that are above a certain threshold when it comes to the number of employees, money owed to third parties, turnover in one financial year and the number of shareholders or beneficiaries.

An audit provides the highest level of assurance for your business. Its purpose is to form an independent opinion about your business. This is to ensure your business’s financial statements are accurate and have been prepared in accordance with the accounting standards. It requires a full team of professionals to audit a set of financial statements by means of comprehensive procedures.

Independent reviews

  • Results in review opinion
  • Provides a moderate level of assurance
  • Less onerous than a full audit
  • Moderately regulated
  • Based on analytical review procedures

In 2008, the South African Companies Act was revised. During this revision, requirements for certain companies to be audited were removed. The Act has become more understanding towards startups and SMEs who may find a full annual audit a financial burden. During an independent review, auditors in South Africa will review your business’s financial statements to ensure no miscalculations or other financial errors have occurred.

If your company does not require a statutory audit but you want to provide other parties, such as banks and investors, more information about your company, we can provide you with an independent review. This will reflect information on your company’s financial standing, including sales, purchases, payroll and VAT.

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advoca team