Antonie De Vry
Firm Meta Systems Technologies (Pty) Ltd
Suburb Waverley
Address 1300 Dickenson Avenue, Waverley, Pretoria, 186
See Map
GPS -27.929157, 26.088338
Languages English, Afrikaans (in order of proficiency)
Tel 0835606492
Cel 0835606492

Caseware Champion

B.Com specilising in Tourism Management


Financial Statements
Monthly Accounts
Business Planning
Co Registration
Software support


Drafting of annual, consolidated and special purpose financial statements. Compilation of monthly management accounts.


Drafting of annual, consolidated and special purpose financial statements. Compilation of monthly management accounts. XBRL conversion of annual financial statements for CIPC compliance


Manufacturing Industry, Financial Services Industry,Retail Industry, Insurance Industry, Mining Industry


Antonie de Vry completed his articles at Alchemy Audit Services Incorporated in 2013 and continued as an audit supervisor until he joined a Boutique Consultancy firm specialising in drafting annual financial statements and consolidations according to IFRS, IFRS for SME’s and Special Purpose Reports as a Senior Consultant. From there he moved to a listed financial services group where he was the Group Reporting Accountant responsible for the reporting function for consolidations and annual financial statements.


Our team has more than 10 years’ experience in the drafting of annual financial statements and managing of audits both from an auditor’s and auditee’s perspective. We deploy our technology solutions to ensure that the audit workflow is digital and that audit trails exist for actions to be taken by all the stakeholders such as auditors, finance personnel and drafting specialists. 

Deep technical expertise with respect to CaseWare Working Papers which enables our clients to automate their drafting of annual financial statements and prepare them for their yearly audit in an automated process that tracks the issues and timelines. Processes are enabled to load issues onto CaseWare electronically if required.

We are a team of problem-solvers that enjoy the challenge of resolving accounting, financial and structuring issues, processes and inefficiencies. This approach is integral part to our advisory and specialised accounting services.

MST is energised by delivering outcomes that realise financial benefits for our clients.

Average Hourly Fees < R300
Please note that this is an indicative rate and may vary according to task. Please request a quote for exact amounts.
Software Supported Caseware, Sage One, Xero, Receipt Bank
Number of staff 3 - 5

Section 90(2) of the Companies Act, No 71 of 2008

Section 90(2) of the Companies Act, No. 71 of 2008 prohibits the auditor from being appointed where certain specified services were rendered by the auditor to the same client during any one of the previous five years. These specified services include bookkeeping services, maintaining the company’s financial records, related company secretarial work and perhaps most importantly the preparation of any of its financial statements.
The effects of Section 90(2) of the Companies Act, No. 71 of 2008 have taken a little while to filter through because of the uncertainly that surrounded the introduction and application of the new Companies Act which actually became effective on 1 May 2011.
The list of “prohibited services”, can be summarised into a few broad categories:
• Maintaining of clients accounting;

• Preparation of client’s financial statements;
• Anybody appointed as the client’s company secretary or who performs related company secretarial services for the client as detailed in the Companies Act;
• Habitual accounting or bookkeeping services performed for the client.
SAICA and IRBA issued a joint guide to more fully explain Section 90 of the Companies Act, No. 71 of 2008 and in particular Section 90(2) of the Companies Act, No. 71 of 2008 in March 2015. In the guide, they give examples of what constitutes a prohibited service and what will not.

For the most part, the independent drafting of the financial statements has presented as the most problematic issue for most audit firms and clients.

What Constitutes “Financial Statements”
The definition of “financial statements” per the joint guide states:
• Annual financial statements and provisional annual financial statements;
• Interim or preliminary reports;
• Group and consolidated financial statements in the case
of a group of companies; and
• Financial info in a circular, prospectus or provisional announcement of results, that actual or prospective creditors or shareholders or commission or panel or other regulatory authority may reasonably be expected to rely on.

The Solution
IRBA is in favour of the drafting being done by a totally independent third party.

This is where we believe we can assist clients, as well as audit practices, from contravening the Companies Act and the IRBA Code of Conduct.