Pieter van der Zwan & Associates

We are specialist  IFRS advisors. Our clients get high-quality advice from an advisor with whom they can build a close long-term personal working relationship.


We offer tailored IFRS solutions to our clients.  Our clients can expect balanced views that combine technical excellence, commercial insight and the personal touch of a trusted advisor.

Consultation on IFRS

It is necessary to understand the options available in terms of accounting standards before structuring a transaction or arrangement. We can guide you through this process.

IFRS Opinions

IFRS is inherently complex and requires judgement to apply. We prepare opinions on the application of IFRS to specific transactions or arrangements.

Financial statements quality review

We perform detailed reviews of financial statements for compliance with IFRS disclosure requirements.

Assistance with queries from auditors or regulators

IFRS requires judgement and insight as to the commercial substance of arrangements. These interpretations may be subject to disputes. We assist entities to respond to queries from auditors and regulators to minimise such disputes.

Advice on the implementation of new standards

IFRSs are dynamic and change regularly. We assist entities to consider the impact of new standards and interpretations on their businesses and implement changes if required.


We advise on the application of IFRS in a wide range of industries. The industries, transactions and areas in which we have experience include:

Investment funds

Real estate


Financial services

Mergers and acquisitions

Corporate reorganisations

Financing arrangements and leases

Employee share incentives

Infrastructure assets

Consolidation and reorganisation

Revenue recognition from various business model 


We aim to build a long-term working relationship with each client. Our regular clients include:

Small and medium entities that apply IFRS for SMEs

Medium to large corporates that apply IFRS

International groups

Accountants and auditors

Law firms

Governments (including tax authorities)

Prof Pieter van der Zwan

Pieter is a chartered accountant (CA(SA)) who holds a master’s degree in commerce (tax). He is an associate professor at a South African university. He is the author of chapters in various textbooks, peer-reviewed articles, and articles in industry publications. He has been practicing as an independent advisor since 2010. He serves on technical committees of various professional bodies.


Revenue: Agent or principal?

Revenue: Agent or principal?

It is at the core of accounting for any business activities to identify and report revenue from those activities correctly in the entity’s financial statements. IFRS 15 Revenue from Contracts with Customers (‘IFRS 15’) establishes the principles to account for...

South Africa: Deferred tax at 27% or 28%?

South Africa: Deferred tax at 27% or 28%?

The South African National Treasury announced on 23 February 2022 that the corporate tax rate is reduced from 28% to 27% for years of assessment that end on or after 31 March 2023. One of the accounting questions that stem from this announcement is how companies...

Trust our expert knowledge and experience to reduce your uncertainty and solve your complex tax problems.

Need Advice?

We regularly advise clients on the application of IFRS and IFRS for SMEs. Do you need advice on how to account for a transaction, arrangement or restructuring? Do you need someone to review financial statements for IFRS compliance?

Contact Us

+27 (083) 417 5904