Independent consultant trading as Fides Financial Advisory
August 2007 to Current:

Danielle currently operates as an independent consultant. During 2007/8 she primarily consulted to KPMG South Africa (Johannesburg) on various investigations related to the Randgold & Exploration Company Limited and JCI Limited group of companies, one of the largest forensic investigations undertaken in South Africa. Danielle’s role included reviewing existing reports, identifying investigation gaps, investigating, managing several project work streams, drafting of final reports, monitoring and supervision of forensic audit teams and review of the deliverables for quality control purposes.

Since completing three reports relating to the above mentioned investigations, Danielle has consulted to KPMG in Central and Eastern Europe. Danielle project managed several investigation teams located in the Czech Republic, Slovakia and Hungary in diverse industries such as aviation, medical and software development consulting. In addition to the above consulting work, Danielle conducted the following assignments on an independent basis:

• Edward Nathan Sonnenbergs: Danielle conducted various forensic investigations into the affairs of several entities placed into liquidation.
  One of these assignments involved the analyses of cashflows to determine how cash investments of about R600 million were applied.
  Several of these matters required attendance and assistance at S417 enquiries with follow-up civil litigation support services;
  
  
• Werksmans Attorneys: Danielle conducted forensic investigations into the affairs of several entities placed into liquidation, which included an investigation into an alleged Ponzi investment scheme. Danielle has furthermore assisted Werksmans to settle various matrimonial dissolution matters;
  
  
• Norton Rose South Africa (incorporated as Deneys Reitz) and the Industrial Development Corporation (“IDC”): Danielle conducted a forensic investigation into an alleged investment scam involving about R200 million. This assignment involved liaison with the Hawks to assist in preparing for criminal proceedings;
  
  
• Miller du Toit Cloete Incorporated: Danielle has conducted litigation support services related to divorce matters. These assignments required efficient and effective investigation and valuation methodologies;
  
  
• Various liquidators: Danielle has been appointed by several liquidators to perform high level forensic investigations. The objectives of these assignments have been varied. In several instances we successfully assisted the liquidators in setting aside loan and other claims made against the insolvent estates;
  
  
• Unitrans Supply Chain Solutions, a Steinhoff Group company: Danielle performed an investigation, designed to test allegations, received via the group’s hotline, relating to bribery and secret commissions;
  
  
• Bateman Engineering: An international arbitration assignment which involved liaising with the Swedish legal team members, drafting an expert report and a response to the opposing expert’s report. The matter was settled successfully prior to the hearing originally scheduled in Sweden;
  
  
• KPMG Botswana: Danielle prepared an investigation strategy and proposal document on behalf of the Botswanan KPMG practice. This proposal involved scoping the first Botswanan investigation into the reasons for the collapse of one of Botswana’s principal insurance houses. Danielle provided further ad hoc technical and project management advisory services to the appointed project manager once the proposal was awarded to KPMG Botswana;
  
  
• KPMG Turkey: Danielle developed draft proposal, internal training and marketing material for KPMG Turkey to utilise in expanding their forensic advisory services to include revenue compliance reviews;
  
  
• KPMG International: An investigation into various allegations, inter alia, relating to bribery and kickbacks. This internal practice management review assignment was partly conducted in Mozambique;
  
  
• Stonehage Financial Services (Pty) Limited: Danielle consulted to Stonehage on various litigation matters involving the marriage dissolutions of high net worth clients;
  
  
• Stonehage Financial Services (Pty) Limited: Danielle assisted Stonehage with civil litigation and international arbitration matters. These assignments required valuation, investigation and report writing skills. In addition, as Danielle participated in meetings of the experts, it required negotiation skills and liaison with legal counsel from both sides of the matters.
  
  The Arbitrator in the above mentioned international arbitration matter, seated in London, described the expert report as “exceptionally well researched and well presented…based on up to date market benchmarking …highly professional”; and
  
  
• Stonehage Financial Services (Pty) Limited: Danielle performed a proactive forensic risk assessment relating to the ABSA and Nedbank payment processes implemented at Stonehage.

The above assignments, conducted as an independent consultant, afforded me the opportunity of, inter alia, working with the following professionals and entities:

• Adv. Herman Boedinghaus;
• Judy Cloete, former director, Miller du Toit Cloete Incorporated;
• Zenobia du Toit, director, Miller du Toit Cloete Incorporated;
• Louis du Preez, director, Werksmans Attorneys;
• Adv. Denise Fischer SC;
• Grant Ford, director, Cliffe Dekker Hofmeyr Incorporated;
• Adv. Barbara Gassner SC;
• Adv. Richard Goodman SC;
• Adv. Peter Hodes SC;
• The IDC;
• Investec Bank Limited;
• Leonard Katz, director, Edward Nathan Sonnenbergs;
• Adv. Steve Kirk-Cohen SC;
• Hans Klopper, director, Independent Trustees;
• Juliette Langford, director, Edward Nathan Sonnenbergs;
• Adv. Bredan Manca SC;
• Claire Morgan, director, Edward Nathan Sonnenbergs;
• Adv. Brian Pincus SC;
• Adv. Stanley van Embden;
• Chris van Zyl, director, Progressive Administration (Cape) (Pty) Ltd;
• Adv. Jannie Knipe, prosecutor, Bellville Specialised Commercial Crime Court;
• Bryan Shaw, director, Progressive Administration (Cape) (Pty) Ltd;
• Colonel Morné Vos, the Hawks;
• Marlaine Wiehahn, director, Werksmans Attorneys;
• Adv. Gavin Woodland SC; and
• John Zieff, Director, Edward Nathan Sonnenbergs.

Senior Manager, Forensic: KPMG Services (Pty) Limited
February 2004 to July 2007:

Although employed within KPMG Forensic’s Cape Town practice, Danielle commuted regularly between Cape Town and Johannesburg.

Danielle was, amongst others, responsible for managing the business strategy and marketing of the dispute and litigation advisory and fraud-in-the-audit (FITA – ISA240) service lines within the Cape Town office.

During November 2006 Danielle was appointed as the national cocoordinator for the dispute advisory strategy team. Danielle regularly contributed to and prepared proposals for the Cape Town office. These roles allowed her to participate on a strategic level and therefore contribute to the growth in primarily the dispute advisory service line.

Danielle conducted and managed assignments across industries and service lines. These assignments were not only of a forensic or dispute advisory nature but included assignments that cross the spectrum of financial and risk advisory services. Danielle’s role essentially was to bring the various assignments to a level of completeness for appropriate Partner sign-off.

Clients included, inter alia:

• The South African Reserve Bank;
• The South African Revenue Services;
• The (then) Directorate of Special Operations;
• The City of Cape Town;
• The City of Johannesburg;
• Glocell Services (Pty) Limited;
• The Provincial Government of the Western Cape;
• Unitrans Fuel and Chemical (Pty) Limited;
• BP Southern Africa (Pty) Limited;
• Capespan Group Holdings Limited;
• Cueincident (Pty) Limited;
• Pennypinchers Support Office;
• On Tap Franchise Support Office;
• Bateman Engineering; and
• Storm Model Management Limited.

Manager, Forensic: Ernst & Young
October 2002 to November 2003:

Danielle contributed to the management of the forensic services team in Cape Town as the partner was regularly based in Johannesburg. This responsibility included ensuring that the team strategy was successfully carried through in respect of financial targets, operational excellence, people development and client satisfaction.

Danielle managed assignments on behalf of both corporate and public sector clients, including fraud investigations, franchise compliance reviews, going concern reviews, contract disputes and litigation support services.

Whilst at Ernst & Young, Danielle conducted and managed forensic assignments across industries and specialty areas. Clients included, inter alia:

• Gilt-Edged Management Services (Pty) Limited, a subsidiary of African Bank Holdings Limited;
• The City of Cape Town;
• University of the Western Cape;
• BP Southern Africa (Pty) Limited;
• UPN, a subsidiary of Woolworths;
• Publiserve Healthcare Scheme (In Liquidation);
• Meadow Feed;
• Pick ‘n Pay Retailers (Pty) Limited;
• Pearl Valley Development;
• Rainbow Construction (Pty) Limited; and
• Platypus Productions (Pty) Limited.

Director, Fisher Hoffman PKF (Cape Town) Incorporated
February 1997 to September 2002:

Danielle completed her three year audit training contract with Fisher Hoffman in 1999 and served on the board of directors for a period of eighteen months prior to joining Ernst & Young. During this period, Danielle was responsible for technical standards and support in this regard.

Danielle’s portfolio of clients included individuals, sole traders, partnerships, trusts, close corporations, private companies and a listed group. This diverse client portfolio allowed Danielle to gain valuable experience in a range of financial advisory fields, including:

• Tax planning, compliance and administration;
• Client accounting and financial reporting;
• Budgeting and management report processes;
• Internal control reviews;
• Group structuring;
• Company secretarial matters;
• Mergers and acquisitions;
• Financial due diligence investigations;
• Special purpose reviews and investigations;
• Audit committee members’ and directors’ fiduciary duties and responsibilities; and
• Johannesburg Securities Exchange listing requirements.

Director, FH Financial Services (Pty) Limited
February 2002 to September 2002:

Danielle served as a non-executive director of the above mentioned financial services company and gained practical exposure to corporate governance matters and strategic processes.

Danielle was assigned EFT signatory authority to release third party payments made on behalf of clients. Danielle furthermore implemented various internal control procedures to improve the systems implemented relative to client funds under administration.

Overseas Experience: UK
February 1995 to January 1997:

Danielle spent two years in the UK on a working holiday visa and worked on a number of consulting assignments via various Londonbased recruitment agencies. These assignments included the following positions:

• Administration clerk for Leo Burnett Advertising Company;
• Purchase ledger and bank reconciliation clerk for Glenyork Limited;
• Pensions administrator for Merrill Lynch Europe PLC (formerly Smith New Court PLC);
• Pensions administrator for Buck Consultants (formerly WF Corroon Consulting).

Danielle’s main role whilst at Merrill Lynch was to provide administrative support to the Pensions Manager. Danielle’s responsibilities included the administration of the a money purchase scheme for senior executives, the underwriting requirements of the company’s Group Life Assurance and Permanent Health Insurance arrangements.

This included:

• Weekly banking of dividends and reconciliation of any unpaid dividends to individual accounts;
• Preparation of quarterly and annual valuations of the investments held on a members’ behalf within the Fund;
• Tax reclaims on individual dividends and subsequent allocation to members;
• Preparation of monthly schedules, setting out voluntary contributions to be deducted from the payroll;
• Investment of funds with appropriate fund managers;
• Preparation of monthly unit allocation schedules and notifications to individuals who had made investments;
• Responsible for my own correspondence regarding the above;
• Liaising with the fund’s external auditors.

Danielle furthermore, assisted external IT specialists in developing and testing software designed to assist in the administration and accounting for diverse investments held within senior executive money purchase pension schemes.

Danielle was subsequently recruited by Buck Consultants to provide training to its money purchase pension scheme administration team members on the use of this specialised software.

In addition, Danielle’s role at Buck Consultants was to clear up long outstanding control account variances relating to several money purchase pension schemes. At the conclusion of this assignment, Danielle was appointed to assist the team manager in the implementation of “best practice” monthly administrative and internal control procedures.