BRUCE MACKENZIE, CA (SA), FCCA RA, JSE Registered IFRS® Advisor, is a member of the IASB Advisory Council and the IASB SME Implementation Group (SMEIG) and a director of W Consulting (www.wconsulting.co.za), a global IFRS® consulting and training company. He has held positions at Deloitte both in South Africa and the United Kingdom in the IFRS® Centers of Excellence.

DANIE COETSEE, CA (SA), is Professor of Accounting at the University of Johannesburg, specializing in financial accounting. He is a member of the IASB Consultative Group on the Methodology for Fieldwork and Effects Analyses.

TAPIWA NJIKIZANA, CA (SA), RA, JSE Registered IFRS® Advisor, is a technical director at W Consulting. After qualifying with Coopers & Lybrand, he spent time internationally with Ernst & Young and Andersen.

RAYMOND CHAMBOKO, CA (SA), JSE Registered IFRS® Advisor, is a technical director at W Consulting. He was previously with Ernst & Young and SizweNtsalubaVSP, where he handled accounting technical issues.

BLAISE COLYVAS, CA (SA), RA, is a technical director at W Consulting. He was previously the Head of Technical Accounting at Protect-a-Partner and an audit manager with Grant Thornton.

BRANDON HANEKOM, CA (SA), is a technical manager at W Consulting. He completed his articles at RSM Betty & Dickson, where he gained three years' public practice experience on audits for large listed companies, large privately owned groups, trusts, and various associations.

EDWIN SELBST, CA (SA), RA, is a technical director at W Consulting heading up the risk management practice. He was previously technical partner for Crowe Horwath South Africa.