Prof Pieter van der Zwan

Curriculum Vitae

Pieter van der Zwan

1

Personal details

2

Qualifications

3

Academic achievements

4

Employment record and experience

5

Research outputs

1

Personal details

Date of birth: 16 May 1983 Identity number: 830516 502 3081 Gender: Male

Marital status: Married

Residential address: 23 Jasmyn Street Grimbeeck Park Potchefstroom 2531

Postal address: 23 Jasmyn Street Grimbeeck Park Potchefstroom 2531

Contact number: 083 417 5904

Email address: [email protected] Nationality: South African

Language proficiency: Speak Read Write English Excellent Excellent Excellent Afrikaans Excellent Excellent Excellent

2

Qualifications

2.1 Professional qualifications

Chartered Accountant (SA)

2.2 Tertiary education

2.2.1 Post-graduate education

Degree: M Com Taxation degree at the University of Pretoria Course work component

Subjects: General principles of Income Tax, Indirect Tax, International Tax and Individual & Corporate Tax

Research component

Research topic: Development of mineral royalty legislation in South Africa

* Runner-up in the Deneys Reitz Tax Thesis competition in 2010 for this mini-dissertation.

Supervisor: Piet Nel (Contact number: (012) 420 5983) Period: Completed in 2009

Degree: B Com Accounting Sciences (Honours) degree with distinction and Certificate in the Theory of Accounting (CTA), both with distinction at the University of Pretoria

Period: 2005

Subjects: Financial Accounting, Taxation, Auditing, Financial Management, Applied Accounting

2.2.2 Undergraduate education

Degree: B Com Accounting Sciences with distinction at the University of Pretoria

* Awarded the medal of the Vice-Chancellor and

Principal for outstanding undergraduate

achievement

Period: 2002 – 2004

Subjects: Financial Accounting, Taxation, Auditing, Financial Management

2.3 Secondary education

School Attended: Hoërskool Centurion Period: 1997-2001

Matriculated with distinctions in the following subjects: Afrikaans First Language HG

English Second Language HG Mathematics HG Physical Science HG Economics HG Accounting HG Additional Mathematics HG Computer Studies HG

3

Academic achievements

3.1 Professional qualifications

 Achieved the first place in the SAICA Qualifying Exam 2006 (First Chartered Accountancy qualifying exam).

 Achieved the second place in the IRBA Professional Practice Exam 2007(Second Chartered Accountancy qualifying exam).

3.2 Tertiary education

3.2.1 Post-graduate education

Received the following awards:

 PricewaterhouseCoopers award for the best achievement in Financial Management 700 (2005)

 Ernst & Young award for the best achievement in Financial Accounting 700 (2005)

 Investec award for the best overall achievement in the subject Financial Accounting in both the undergraduate B Com Accounting Sciences and the B Com (Hons) Accounting Sciences degrees (2005)  Ernst & Young award for best achievement in Taxation 700 (2005)  Deloitte award for the best achievement in Auditing 700 (2005)

 BDO Spencer Steward award for the best achievement in CTA (2005)

3.2.2 Undergraduate education

Received the following awards:

 KPMG award for the best achievement in Financial Accounting 300 (2004)

 LEASK award for the best achievement in Financial Accounting 100,200&300 (2004)

 Fisher Hoffman award for the best achievement in Financial Management 300 (2004)

 Deloitte award for best achievement in Taxation 300 (2004)

 PricewaterhouseCoopers award for the best achievement in Financial Accounting 200 (2003)

 PricewaterhouseCoopers award for the best achievement in Estate Administration 261 (2003)

 KPMG award for the best achievement in Financial Management 200 (2003)

 PricewaterhouseCoopers award for the best achievement in Financial Accounting 100 (2002)

3.3 Secondary education

Received the following awards in 2001:  Best achievement in Economics  Best achievement in Accounting

 Best achievement in Physical Science  Best achievement in Computer Studies  Best achievement in Mathematics

 Best achievement in Additional Mathematics  Best achievement in Trade Subjects

 Best achievement in Nature Sciences  Top achiever in Grade 12 for 2001  Academic Student of the year 2001.

4

Employment record and experience

4.1 Employment record

4.1.1 North-West University (2012 – present)

 Associate Professor and Programme Leader for Taxation.  Management of the Taxation Programme at the NWU.

 Involved in lecturing taxation to Masters degree students as well as Chartered Accountancy honours degree students.

Most recent student evaluations:

- CTA/Honours degree students: 94% (2012) - Masters degree students: 96% (2012)

- Received Category A Institutional Teaching Award as well as award for Best Lecturer at the Potchefstroom Campus of the NWU for 2011.  Supervising Masters degree dissertations in taxation

Students who have completed degrees under supervision:

– Teresa Calvert (M Com Taxation, Mini-dissertation) –with distinction.

– Anneke Helmbold (MCom Taxation, Mini-disseration).

 Research and presentation of research at conferences (refer 5 below).

4.1.2 North-West University (2010 – 2011)

 Senior Lecturer in Taxation.

 Involved in lecturing taxation to third year students, honours degree students as well as masters degree students.

 Supervising Masters degree dissertations in taxation

 Research and presentation of research at conferences (refer 5 below).

4.1.3 Private tax consultant – PvdZ Consulting (Pty) Ltd (2010 – present)  Regularly presents training in accounting, tax, corporate law and

auditing to audit firms and companies (mainly large corporates (including listed companies)).

 Providing technical tax and financial reporting opinions to audit firms and companies (mainly large corporates (including listed companies)).

4.1.3. South African Revenue Services – accounting member of the panel of the Tax Court (in the process of being appointed)

4.1.4. KPMG Inc (2006 – 2010)

Areas of experience

 Academic articles at the University of Pretoria (2006)

 Duties included lecturing FRK 700 and FRK 300, presenting tutorial classes, marking papers and assisting in setting exam papers.

 Audit experience in a diverse range of industries including banking sector, mining sector, information technology sector and the government (2007 – 2008)

 Achieved the best rating in terms of the KPMG rating scale on each audit performed throughout this period.

 Training experience

 Accredited as a KPMG Learning & Development Trainer (2007).

 Presented audit and soft skills training during 2008.  KPMG Technical Accounting department (2009)

 Providing written and verbal accounting advice to audit teams.

 Providing accounting advice and written accounting opinions to clients.

 Technical research and presenting papers at KPMG technical topic teams and panel meetings.

 Presented technical accounting training in South Africa, Kenya, Tanzania and Angola.

 Achieved the best rating in terms of the KPMG performance rating scale throughout the period in the Technical Accounting department.

 Lecturer at the KPMG Academy (part time from March 2009 to September 2010)

 Preparation of lecturing material and student support material.

 Presenting Financial Accounting lectures to UNISA CTA students.

 Setting internal exam papers.

 Consultation with KPMG Academy students.

5

Research outputs

5.1. Publications and conferences

Publications in accredited journals

 Van der Zwan, P., Nel, P. 2010. The impact of the Minerals and Petroleum Resources Royalty Act on the South African Mining industry: A critical analysis. Meditari. 18(2)

 Van der Zwan, P., Stiglingh, M. 2011. The deductibility of value added tax on costs incurred to raise share capital: A critical analysis of the ITC 1744 case. De Jure. 2011(2).

 Van der Zwan, P. 2011. An analysis of compensation collected on Angola’s oil resources. Journal of Economic and Financial Sciences. 2012(1).

 Van der Zwan, P. 2013. A Post-Implementation Analysis Of The South African Mineral Royalty Regime. Journal of Applied Business Research. Accepted to be published April/May issue in 2013.

Publications in double blind peer-reviewed international journals that are not accredited by the South African Department of Education

 Van der Zwan, P. 2011. A methodology for an evaluation of the impact of the Minerals and Petroleum Resources Royalty Act on the South African mining industry. The Business Review, Cambridge. Vol. 17 Num. 2 Summer 2011.

Work in progress –submitted to the South African Journal of Accounting Research in January 2012

 Van der Zwan, P., Van der Merwe, N. The message conveyed by IFRS compliant financial statements: A South African perspective.

Publications in popular scientific journals

 Van der Zwan, P. 2013. Tax & Penalties: The perspective of a tax practitioner. TaxTalk Professional. March/April 2013.

 Van der Zwan, P. 2013. A taxpayer’s right to manage its exposure. Tax Talk Professional. January/February 2013.

 Van der Zwan, P. Viviers, H. 2012. Liquidation of a company: A simple matter from a tax perspective? Professional Accountant. Quarter 4, 2012.

 Van der Zwan, P. Huisman, B. 2012. Shedding light on the concealed tax consequences of the new Companies Act. Professional

Accountant. Quarter 1, 2012.

 Van der Zwan, P. Viviers, H. 2012. Sections 8E & 8F: Hybrid mismatch, or tax relief. SAICA Tax Suite Journal. November 2012.  Van der Zwan, P. Fouche, J. 2012. The impact of dividends tax on

shareholder value. SAICA Tax Suite Journal. August 2012.

 Van der Zwan, P. 2012. Returns of capital – a favourable amendment from the perspective of shareholders? SAICA Tax Suite Journal. May 2012.

 Van der Zwan, P. 2010. Pushing fair value accounting to its limits?. Accountancy SA. Accountancy SA. February 2011.

 Van der Zwan, P., Van der Merwe, N. 2010. Does IFRS 9 simplify financial instrument accounting for non-banking entities? Accountancy SA. November 2010.

 Van der Zwan, P. 2010. Getting to the bottom of South Africa’s new mining royalties. Accountancy SA. April 2010.

Papers presented at international conferences

 Van der Zwan, P. 2012. A Post-Implementation Evaluation Of The Mineral And Petroleum Resources Royalty Act From The

Perspectives Of The Relevant Stakeholders. 2012 Mediterranean Cruise Conference.

* Received award for best paper during the session

 Van der Zwan, P. 2011. A methodology for an evaluation of the impact of the Minerals and Petroleum Resources Royalty Act on the South African mining industry. The Global Business, Economics & Finance Research Conference in London (July 2011).

* Received award for best presenter at the conference

 Van der Zwan, P., Stiglingh, M. 2011. Reconsidering the deductibility of input tax on share issue costs. SAAA conference in George, 2011 (June 2011).

 Van der Zwan, P. 2010. Addressing Africa’s resource curse: A critical analysis of compensation collected on Angola’s oil resources. Presented at the IBFR Global Conference in Las Vegas, United States of America (January 2011)

* Received award for outstanding research

 Van der Zwan, P., Van der Merwe, N. 2010. The message conveyed to users by IFRS compliant financial information: A South African perspective. Presented at the IBC 2010 conference in Zambia (October 2010).

Papers presented at national/regional conferences

 Van der Zwan, P. 2012. A Post-Implementation Evaluation Of The Mineral And Petroleum Resources Royalty Act From The

Perspectives Of The Relevant Stakeholders. SAAA Central Region Conference, Bloemfontein.

 Van der Zwan, P., Stiglingh, M. 2011. Reconsidering the deductibility of input tax on share issue costs. SAAA conference in George, 2011.  Van der Zwan, P. 2010. Addressing Africa’s resource curse: A critical

analysis of compensation collected on Africa’s oil resources. Presented at the SAAA conference in Johannesburg, South Africa (September 2010).

 Calvert, T., Van der Zwan, P., Visser, S. 2010. A critical analysis of the 2006 amendments to the General Anti-Avoidance Rules Presented at the SAAA conference in Johannesburg, South Africa (September 2010).

 Van der Zwan, P. 2010. The impact of the Minerals and Petroleum Resources Royalty Act on the South African Mining industry: A critical analysis. Presented at the Value 2010 conference in Kempton Park, South Africa (August 2010).

Contributions in books

 Assisted the authors of Descriptive Accounting during the process of improving the publication in 2007.

 Co-author of the Tax Workbook 2012 and 2013 (contributed 2 chapters).