Audit quality and accountability
HLB CMA SA Inc. is an IRBA-registered audit firm. Our Executive Committee is responsible for quality oversight, chaired by Marius Maritz.
Ethics and independence
Integrity, objectivity, professional competence and due care, confidentiality and professional behaviour are the five fundamental principles of the IRBA Code of Professional Conduct for Registered Auditors.
Our approach to professional independence considers conflicts of interest, the appropriateness of services offered to audit clients, and the ethical and legal requirements relevant to an engagement.
Read the IRBA Code and ethics guidance
Transparency reports
Firm-level transparency reports help audit committees, clients and other stakeholders understand an audit firm’s system of quality management.
Our audit work includes JSE-listed clients and other public interest entities. IRBA Rule 2 requires annual transparency reports from registered audit firms auditing publicly traded entities, for client financial-statement periods beginning on or after 15 December 2025.
SAAPS 7 provides guidance on report content and publication, covering quality risk assessment, leadership, ethical requirements, client acceptance and continuance, engagement performance, resources, information and communication, and monitoring and remediation.
Request a firm-level transparency report: Contact Marius Maritz at mariusjm@mbasa.org.
IRBA quality-management rules · Rule 2
SAAPS 7 · transparency reports
Report an ethics or quality concern
Clients, employees and other stakeholders can raise concerns about professional conduct, independence or audit quality using the contacts below. Click an email address to open a message in your email app.
Primary reporting contact
Marius Maritz · Chairperson of the Executive Committee
mariusjm@mbasa.org
If your concern involves the Chairperson, contact Raymond Baard or Jani-Kay Oberholzer directly:
Describe the issue, when it occurred and the people or engagement involved. Include contact details if you would like a reply. Email will identify the sending address.
For business or service enquiries, email seniorexec@mbasa.org.
Regulatory and professional obligations
Our responsibilities include responding to non-compliance with laws and regulations under the IRBA Code and reporting reportable irregularities where legislation requires it. Regulatory reporting and the assessment of the audit opinion involve distinct requirements.
Read our regulatory and professional obligations →