Bruce Mackenzie, CA (SA) FCCA RA, JSE Registered IFRS(R) Advisor, is a member of the IASB SME Implementation Group (SMEIG) and a director of W.consulting (www.wconsulting.co.za), a global IFRS(R) consulting and training company. He has held positions at Deloitte both in South Africa and the United Kingdom in the IFRS(R) Centers of Excellence. Allan Lombard, CA (SA) RA, is an independent IFRS(R) consultant and has worked previously for KPMG as audit manager. Danie Coetsee, CA (SA), is Professor of Accounting at the University of Johannesburg, specializing in financial accounting. Tapiwa Njikizana, CA (SA), RA, JSE Registered IFRS(R) Advisor, is a director at W.consulting. After qualifying with Coopers & Lybrand, he spent time internationally with Ernst & Young and Anderson. Raymond Chamboko, CA (SA), JSE Registered IFRS(R) Advisor, is a director at W.consulting. He was previously with Ernst & Young and SizweNtsalubaVSP where he handled accounting technical issues. Edwin Selbst (SA) RA, is the technical partner for Horwath South Africa, a member of Crowe Horwath International