Member Firm of Nexia

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Global Relevance

Navigating the Coronavirus with you

2019/2020 SAPSA
Firm of the Year: Accounting Class

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SAB&T Foundation

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The Rest of Your Life
Starts Here

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Be part
of the change

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Bambanani Car Wash Enterprise
Development Initiative

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About Us

Nexia SAB&T is a majority black owned Accounting, Audit and Consulting services firm that has been operating since the birth of South Africa’s democracy in 1994.

Nexia firms are focused on supporting local companies as they grow and through the Nexia network, they can also help their clients confidently venture into new international markets.

SAB&T Foundation

Our Services

IT Audit & Assurance
Audit & Assurance
Business Advisory Services
Financial Outsourcing
B-BBEE Verifications & Consulting


The firm’s head office is based in Centurion, Gauteng with 9 offices in all 9 provinces.

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Latest News

SHARE CATEGORIES – Equity or Liability?

When buying equity shares in a company, one can purchase different category shares, namely ‘ordinary shares’ (also referred to as ‘common stock’) and ‘preference shares’ (also referred to as ‘preferred stock’). Shares represent equity in a company. However, in certain circumstances shares may have to be recognised as a liability in stead of equity. This tip will look at when shares are equity and when it represents a liability.View PDF

LIABILITY – YES or NO? Should it be accrued or provided for?

This tip deals with the principle that a contractual or a statutory obligation in itself does not necessarily gives rise to a liability. For example, an entity is obligated by law to pay income tax – however – in terms of accrual accounting principles, there is no obligation to pay tax unless income has been earned. The earning of the income is the past event that gives rise to the obligation to pay the tax. In this example, the liability is classified as a tax liability in accordance with IAS 12.View PDF

CEO / CFO signoff on internal financial control – JSE Listing Requirement 3.84(k)

To ensure a higher level of accountability from executive management, the JSE Listing Requirement 3.84(k) requires the CEO and the financial director to sign a responsibility statement that they have implemented the necessary internal financial controls to ensure the financial statements are fairly presented and no facts have been omitted or untrue statements were made View PDF

“Nexia SAB&T has had a pivotal role in us building our business. They have gone further than I believe the standard role of an accountancy firm offers in helping us cope with the changes business have had to cope with during these Covid months and before that, when we went through a difficult patch in our business. Nexia SAB&T is not just a service provider but a friend and confidant to our business practice.”

“Nexia SAB&T have been our auditors for many years now. I have always found their service levels to be exceptional and advice on tax and other matters to be sound. I would recommend them without hesitation.”

“The Nexia SAB&T team are always willing to help and give sound advice. Their communication is clear and to the point and as an international Auditing and Accounting firm their professionalism shows.

Nexia SAB&T are proactive and indicate the risks, prior to them becoming a concern, and allow WWISE to manage those risks.
They have excellent customer service, are prompt with e-mails and are always willing to assist if we have a concern.”

“Nexia SAB&T auditors are a professional company with skilled and ethical teams. They have been part of the Special Investigation Unit (SIU) Co-sourced Internal Audit team for a period of 3 years, and their work and contributions are notable and commendable.

Their contribution is praised in assisting the SIU in receiving a favourable audit outcome and are applauded by management and the Audit Committee. May they continue to add value wherever they are appointed.”

© 2020 Nexia SAB&T. ALL Rights Reserved. Nexia SAB&T is a member of Nexia International, a leading, global network of independent accounting and consulting firms that are members of Nexia International Limited. Nexia International Limited, a company registered in the Isle of Man, does not provide services to clients. Please see the “Member firm disclaimer” for further details.
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