Phetho Seimela

SAICA Trainee Accountant in External Audit nearing completion of professional training, having passed the Initial Assessment of Competence (IAC) in 2024 and the Assessment of Professional Competence (APC) in 2025, with expected training sign-off at the end of 2026.

Experience gained across external audit engagements in diverse industries, including agriculture and grain management, automotive, property and real estate, consumer electronics, and consumer products. Strong foundation in financial statement analysis, IFRS, financial reporting, general ledger review, reconciliations, variance and movement analysis, analytical procedures, internal controls and financial reporting risk assessment. Experienced in analysing financial information, investigating significant movements and discrepancies, and understanding the underlying business activities and commercial drivers behind reported financial results.

Demonstrated progression in responsibility through coordinating engagement teams, monitoring deliverables and maintaining quality standards with increasing independence. Combines strong teamwork and stakeholder communication with the ability to take ownership of responsibilities and deliver work independently in a demanding professional services environment.

SAICA Trainee Accountant – External Audit at PricewaterhouseCoopers (PwC) (2024-01 – 2026-12)

Industry exposure: Agriculture and grain management, automotive, property and real estate, consumer electronics, beauty and consumer products, and multinational business environments.

• Performed external audit procedures across financial statement line items, analysing financial statements, general ledger information, account balances, reconciliations and supporting documentation to assess the accuracy, completeness and reasonableness of reported financial information.
• Performed variance and movement analysis by comparing current and prior-period financial results, investigating unusual fluctuations and obtaining explanations for significant account movements.
• Used Excel-based schedules and financial information to perform reconciliations, analyse financial data, investigate discrepancies and document explanations supporting audit conclusions.
• Developed a broad understanding of revenue models, cost structures, operating expenses, inventory cycles, working capital considerations, asset balances and the financial drivers affecting businesses across different industries.
• Linked financial movements to underlying business activities and operational explanations, strengthening the ability to interpret financial results within their broader commercial context.
• Applied IFRS and accounting principles when assessing transactions, account balances, financial statement disclosures, estimates, judgements and matters requiring technical consideration.
• Assessed financial processes and relevant internal controls to identify financial reporting risks, control deficiencies, process gaps and matters requiring further investigation or escalation.
• Prepared high-quality audit working papers, analytical procedures, reconciliations and evidence-based documentation in accordance with audit methodology and engagement requirements.
• Engaged with client finance teams and audit managers to obtain information, resolve queries, discuss financial movements and communicate findings professionally.
• Progressively assumed greater responsibility on engagements, including coordinating team members, monitoring deliverables, reviewing outputs where appropriate and supporting the timely completion of work to required quality standards.
• Earned the trust of managers to coordinate teams and take ownership of engagement responsibilities with increasing independence and limited day-to-day intervention.
• Worked effectively both independently and collaboratively, managing assigned responsibilities while supporting team members and maintaining accountability for deadlines and quality.
• Managed multiple priorities in a demanding professional services environment, demonstrating organisation, adaptability, professional judgement, time management and problem-solving skills.

Postgraduate Diploma in Accountancy in Accountancy – University of Limpopo (2023)

Bachelor of Accountancy (Four-year degree) in Accountancy – University of Limpopo (2019 – 2022)