Overview.

Our main categories of clients are private companies which have few shareholders. These shareholders are usually also the management, or are closely connected thereto.

Our services are what we refer to as “tax driven” – i.e. we aim to achieve an organisation of the client’s affairs so that all parties in that client’s group, both companies and individuals, part with as little of their resources to the fiscus as is legally necessary

We service a full range of clientele

Clientelle.

We service a full range of clientele, from small to fairly large businesses in various categories, including manufacturers, engineers, petro-chemical gas plants,farmers, builders and contractors, printers, motor dealers, exporters and importers, investment companies, property companies, retailers and wholesalers, diamond merchants, technologists, insurers and electronics firms.

We have prepared Stock Exchange Listing requirements for a public company. We have assisted clients in buying and selling of their companies, to the extent of structuring the transaction, briefing both parties legal council, arrangement of finance and vetting final agreements, having parties sign agreements and thereafter implementing the functional aspects of the transaction to ensure the smooth take over of the acquired business.

Accredited Auditors and Chartered Accountants

More About Us.

Subsequently in 2002, Renier formed the company CM and Associates Incorporated as registered with the Independent Regulator Board of Auditors. In 2003 Renier Martin and Joggie Cilliers merged their practices with the establishment of the CM&A Group. The CM& A Group consist of the following companies:

CM and Associates Incorporated

Assurance and advisory services

Cilliers Martin (SA) (Pty) Ltd

Accounting, Taxation and Advisory Services

Cilliers Martin Management (Pty) Ltd

Payroll administration and advisory services

CMA Consulting (Pty) Ltd

Secretarial and advisory services

CM and Associates Incorporated.

Renier Martin

Director

Renier is a qualified Chartered Accountant and Registered Auditor registered with the South African Institute of Chartered Accountants (SAICA) and the Independent Regulator Board of Auditors (IRBA).

Renier obtained the following qualifications:
  • B Com (Accounting Science)
  • B Com Honours (Accounting Science)
  • Certificate in the theory of accounting
  • M Com (Taxation and Tax Law)
  • D Com (Taxation)
  • Registered Auditor – Independent Regulator Board of Auditors
  • Master Tax Practitioners – South African Institute of Tax Professionals
  • Training Provider – South African Institute of Chartered Accountants
  • Verification Agent – Broad Based Black Economic Empowerment rating agent
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Ansie De Vries

Manager – Audit & Advisory

Ansie obtained the following qualifications:
  • B Com (Accounting Science)
  • B Com Honours (Accounting Science)
  • Certificate in the theory of accounting
  • Professional Accountant SA – Member at the South African Institute of Public Accountants South Africa

Charmaine Kotze

Manager – Administration Officer

Associated with…

CM and Associates Incorporated is associated with the following companies:

  • Cilliers Martin (SA) (Pty) Ltd
  • Cilliers Martin Management (Pty) Ltd
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Cilliers Martin (SA) (Pty) Ltd.

Retha Badenhorst

Senior Manager – Accounting and Taxation

Retha obtained the following qualifications:
  • Higher diploma in taxation

Darius Dempsey

Manager – Accounting & Advisory

Darius obtained the following qualifications:
  • B Com (Accounting Science)

Cilliers Martin Management (Pty) Ltd.

Retha Badenhorst

Senior Manager – Accounting and Taxation

Retha obtained the following qualifications:
  • Higher diploma in taxation

CMA Consulting (Pty) Ltd.

Joanita Potgieter

Senior Manager – Secretarial and Administration

Our Office.

Edenvale, Gauteng

28, 7th Avenue

Send Your Query

Providing the best possible service.

Proving the best possible service through our audit approach, we will co-develop and agree your needs and expectations.

Contact Our Team
+2711 454 6037