Team

B. Compt, B.Compt (Hons), Post Graduate Degree in Auditing, Chartered Accountant (South Africa), M.Com Forensics

Hesti Le Roux has over 17 years of forensic accounting experience. Hesti obtained work experience in the field of auditing, financial management, valuing and investigating businesses, insolvency related investigations, forensic investigative accounting and litigation support services. Hesti has been involved in numerous investigations involving multi-million Rand irregularities in South Africa.

Hesti has conducted forensic accounting investigations, complied reports and provided litigation support. Further, she has testified in criminal, civil matters and disciplinary hearings.

Hesti has investigated:

• The Digital Vibes matter where the National Department of Health awarded a R150 million contract to Digital Vibes. The former Minister of Health, Dr. Zweli Mkhize, his family members and former colleagues were implicated in the matter. This forensic investigation made head line news in the Daily Maverick, Sunday Times, News24 and other newspapers. It also made international news when the BBC reported on this matter.
• High profile corruption and fraud matters relating to Personal Protective Equipment (PPE) and services provided by suppliers to various Government Departments during the Covid-19 pandemic, which the Special Investigation Unit was Proclamated to investigate in terms of Proclamation R23 of 2020. Hesti assisted the SIU with these investigations in order to quantify the potential loss suffered by the various Government Departments.
• State Capture matters where over R1 billion of funds of Eskom were misappropriated through irregular expenditure, and fruitless and wasteful expenditure
• And R60 billion worth of cash transactions for a large financial institution in order to quantify interest for Pension Fund Act purposes
• R25 billion worth of transactions for a large financial institution where fraud was perpetrated by senior management
• R1.3 billion worth of housing development funds mismanagement – the accreditation of the developers and the evaluation and approval of projects were investigated
• R1 billion worth of contracts awarded by government railway department – the tender processes, evaluation and approval of the suppliers and execution of the contracts were investigated
• R400 million worth in disputes between an international chrome mine and its mining operator
• Ponzi scheme where approximately R300 million was stolen
• Alleged fraud and collusion of shopping centre redevelopment of over R400 million
• R120 million over-invoicing by a chemical company of a large group of companies were investigated
• Complicated restructuring of a R100 million loan by a solar company was investigated
• Weighbridge fraud of approximately R40 million
• Successfully testified in a contractual dispute between an office service delivery company and SARS

ICFP (2017) Full Membership (00759) – Institution of Commercial Forensic Practitioners

National Diploma Police Administration (1986) – National Education Department

Jack was a Manager within the Forensic Investigations and Dispute Services departments at PWC and EY.  He has more than 15 years Forensic Investigation experience in both private and public sector markets.

He gained extensive experience during his previous employment in the South African Police Service.

Jack spent 26 years at SAPS and was a Superintendent at the Commercial Crime Unit responsible for:

• Management of several investigation units in the SAPS;
• Planning and organising of investigations;
• Inspection of case dockets and on job training of members;
• General fraud, medical fraud and other investigations;
• Testifying in criminal court proceedings; and
• General management and administrative duties.

Jack was an assistant manager at PWC and was involved in investigations at several clients. He was also a forensic manager at Ernst and Young responsible for a number of investigations during his tenure.

He assisted in investigations at the Pension Fund, GEMS, ESKOM, Polmed & Compensation Fund and various National and Provincial government departments such as Department of Housing, North West (Investigation of RDP Housing developments), Department of Transport Mpumalanga (Investigation into fraudulent licences issued, National Airlines – SAA & Mango), Several Municipalities (Medical Aid Fraud investigations, Polmed & GEMS).

B.Com and B.Com Honours, Postgraduate Diploma: Commercial Forensic Information Technology: Financial Forensics and Fraud Investigations

Melissa Meyer has over 4 years of forensic accounting experience. She has worked for large corporate firms such as Bowman Gilfillan Inc., Nexus Forensic Services (Pty) Ltd and ABSA Bank.

Melissa has experience in large government tender and procurement investigations and she has conducted financial accounting investigations at large private financial institutions.

Melissa also obtained internal experience at Worrells Solvency and Forensic Accountants in Melbourne.

Melissa has a B.Com and B.Com Honours Degrees in Forensic Accountancy, which she completed at the North-West University.

Melissa has investigated:

• Performing a complex interest calculation for a financial services provider after analysing R60 billion (sixty billion Rand) in cash transactions.
• Over R600 million contract awarded by the Department of Agriculture, Land Reform and Rural Development to a company that perpetrated million Rands of fraud in the Agriculture sector.
• Performing detailed bank account analyses and investigation following receipt of subpoenas from the Zondo Commission for a multinational financial services provider.
• Investigation into and reconciliation of over 215 000 (two hundred and fifteen thousand) transactions contained in 15 (fifteen) bank accounts to the value of R25 billion (twenty five billion Rand) for one of South Africa’s largest financial services providers.
• Investigation into and reconciliation of over 22 000 (twenty two thousand) transactions contained in 24 (twenty four) additional bank accounts to the value of R600 million (six hundred million Rand) for one of South Africa’s largest financial services providers.
• Investigation of a creditor that defrauded a premier multinational entertainment and holiday destination entity to the extent of R3.2 million (three million, two hundred thousand Rand).
• Quantification of penalties payable by a multinational car rental company as a result of non-performance in terms of key performance indicators as stipulated in terms of its contract with the customer.

B. Com. Accounting

Maryna Welman has over 20 years of financial accounting, management accounting, taxation and business consulting experience and over 2 years of forensic accounting experience.

Maryna has extensive experience in preparation of statutory financial statements in accordance with the South African General Accepted Accounting Standards and the South African Company Law, preparation of accounting records, budgets and forecasts for businesses.

Maryna has also assisted with forensic investigations into weighbridge fraud.

Vicki Le Roux has assisted with the data capturing and analysis of various investigations.