Partner with us

An associate programme for accounting and audit practitioners: bring your practice and clients into a partner-led firm, with quality management, systems, tenders and training behind you.

Sole practitioners • Small and medium practices • Accounting and audit professionals

Keep doing the client work you are good at, without carrying every regulatory demand alone.

A small practice faces the same quality management, inspection and training obligations as a large firm, with far fewer people to share them. As an associate, you bring your practice and clients into HLB CMA SA Inc. You continue to look after those clients, while the firm provides the quality management, systems and specialist backup behind it.

Not ready to join? You can also partner with us on selected services.

Start a conversationSee how it works

Why practices partner with HLB CMA

We already work alongside many smaller practices. The associate programme gives practitioners a clear, agreed way to join the firm.

  • Since 1997Partner-led audit, advisory, tax and accounting firm with its head office in Midrand
  • IRBA-registeredOur audit work includes JSE-listed clients and other public interest entities
  • Public sectorPeople experienced in public-sector audits under the PFMA and MFMA
  • B-BBEE Level 251% Black women-owned
  • Quality teamA dedicated team for quality management, risk and IRBA matters
  • HLB InternationalIndependent member of a global network in more than 150 countries

What you gain

01

IRBA and quality management support

ISQM 1 and IRBA inspections demand time and specialist knowledge that a small practice rarely has to spare. As an associate, you work within the firm’s system of quality management, with a dedicated quality team behind you.

  • The firm’s audit methodology, review processes and system of quality management under ISQM 1
  • Support with IRBA inspections and with responding to findings
  • Engagement file reviews and technical consultation on difficult matters

You no longer have to build and maintain a system of quality management on your own.

02

Tenders and larger engagements

Many tenders and larger appointments ask for capacity, a track record and B-BBEE credentials that a small practice cannot show on its own. As part of the firm, you can pursue that work with the firm behind you.

  • Audit experience that includes JSE-listed clients and other public interest entities
  • People experienced in public-sector audits under the PFMA and MFMA
  • B-BBEE Level 2 and 51% Black women-owned

You gain access to work beyond your current capacity.

03

Network and shared expertise

Clients’ needs do not always stop where your own expertise does. The firm’s specialists are available when you need them.

  • Specialist input on tax, IFRS and advisory matters
  • Financial statement compilation and automation through our separate Consulting department
  • Through our HLB membership, introductions to HLB member firms in more than 150 countries for clients with cross-border needs

You gain specialist backup and international reach for the clients you look after.

04

Training and skills development

Developing trainees and staff is hard to do well at a small scale. Our people know the training requirements of SAICA, SAIPA, ACCA and CIMA and the IRBA’s Audit Development Programme, and we are an ACCA Approved Employer.

  • Guidance on training contracts, logbooks and competency requirements
  • Training for your team on audit, accounting and quality topics
  • Help with Workplace Skills Plan (WSP) submissions

You gain help to develop and keep your people.

How it works

  1. A first conversationWe talk about your practice, your clients and your plans, with no obligation.
  2. Client and independence checkBefore anything is agreed, we check the clients you would bring for conflicts of interest and assess independence under the IRBA Code of Professional Conduct against the firm’s existing clients.
  3. Associate agreementsYou receive the associate agreements, which set out your appointment, the transfer of your practice and clients to the firm, confidentiality and the restraint of trade. We take you through them, and you have time to take independent advice before you sign.
  4. OnboardingYour clients sign engagement letters with the firm, your files move onto our systems and your staff receive offers of employment. We introduce you to the people you will work with.

What joining means

  • Your clients become clients of the firm. Your practice transfers to HLB CMA SA Inc. and your clients sign engagement letters with the firm. You continue to look after them.
  • Your staff are offered positions. The firm offers employment to your staff on terms equivalent to their current terms.
  • The firm provides the infrastructure. Quality management, audit methodology, systems, engagement letter templates and support with collecting fees.
  • Everything is in writing. The associate agreements set out every term, including what happens if you leave.

Other ways to work with us

Not every firm wants to join as an associate. You can also partner with us on specific work or use selected services. This is separate from the full associate model: your practice stays your own, and we quote based on the services you select.

Quality management and IRBA

  • Designing, documenting and monitoring your system of quality management under ISQM 1
  • Preparing for IRBA inspections and responding to findings
  • Engagement file reviews and technical consultation

Training and skills development

  • Training for your staff on audit, accounting and quality topics
  • Guidance on training contracts, logbooks and competency requirements
  • Help with Workplace Skills Plan (WSP) submissions

Specialist support

  • Tax, IFRS and advisory input on specific matters
  • Financial statement compilation and automation through our separate Consulting department
  • Introductions to HLB member firms for clients with cross-border needs

Tenders and larger engagements

  • Partnering on specific tenders and appointments that need more capacity, a longer track record or B-BBEE credentials than your practice can show on its own

Before we take on any work, we check for conflicts of interest and assess independence under the IRBA Code of Professional Conduct.

Questions practices ask us

Who is the associate programme for?

Sole practitioners and small to medium accounting and audit practices in South Africa that want to join a larger, partner-led firm and keep looking after their clients.

Can we use only some of your services?

Yes. Firms that do not want to join as associates can partner with us or use selected services. That is separate from the full associate model, and your practice stays your own. See the services available.

What do selected services cost?

We quote based on the services you select, and agree the scope and fees with you in writing before any work starts.

What happens to my clients?

They become clients of HLB CMA SA Inc. and sign engagement letters with the firm. You continue to look after them, and the associate agreements set out how the clients you bring are treated if you leave.

What happens to my staff?

The firm offers employment to the staff of your practice, on terms equivalent to their current terms.

How do you deal with independence?

Before you join, we check the clients you would bring against the firm’s clients for conflicts of interest and independence under the IRBA Code of Professional Conduct. Once you join, your engagements follow the firm’s independence and quality management processes. Read about our approach to ethics and independence.

Start a conversation

Tell us about your practice and whether you are interested in joining as an associate or in selected services. We will arrange a confidential conversation with a member of our leadership team.

Email our teamCall +27 11 315 0215
Risk, Ethics & Audit Quality →Our services →About us →
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