Andre P Hamel, Senior Lecturer,Rolien Kunz, Senior Lecturer, Auditing Department,Barend Barnard, ,Cornelie Crous, Lecturer, Centre for Accounting, University of the Free State,Monique DuPlessis, ,Jana Lambrecht, Lecturer, Centre for Accounting, University of the Free State,Vincent Motholo, ,Gerrit Penning, Lecturer, Accounting Sciences Department,Riaan Rudman, ,Jacques Siebrits, Senior Lecturer,Olive Stumke, ,Andre Swart, ,Alet Terblanche, ,Lyle Weber, Senior Lecturer,Jolandi Volschenk Andre P Hamel (UWC) served as academic representative on SAICA auditing standards committee and is a ABASA and SAAA member. Rolien Kunz (UP) is a member of South African Accounting Association (SAAA) and of the South African Institute of Chartered Accountants. Cornelie Crous (UFS) is a lecturer at the Centre for Accounting at the University of the Free State. She received her B.Acc Hons in 2001 and qualified as a Chartered Accountant in 2005 after completing her articles at PricewaterhouseCoopers Inc. She received the senior award for the best achievement in Teaching and Learning in the Economic and Management Sciences Faculty of the University of the Free State for the 2010 academic year. Jana Lambrecht (UFS) is a lecturer at the Centre for Accounting at the University of the Free State. She received her B.

Compt degree at the University of the Free State in 1998 and her B.Compt.Hons at the University of South Africa in 1999.